Collection of tax at source by e-commerce operators ensures withholding on taxable supplies and mandatory reporting and matching. Every electronic commerce operator not being an agent must collect tax at source on the net value of taxable supplies made through it where consideration is collected by the operator. Collected amounts must be paid to the Government within ten days after month-end and reported monthly and annually by electronic statement. Operators and suppliers' reports will be matched; discrepancies may result in addition to the supplier's output tax liability with interest. Authorities may require operators to furnish supply and stock details; failure to comply attracts a monetary penalty.