Collection of tax at source requires e-commerce operators to collect and remit tax on supplies routed through their platforms. Collection of tax at source requires every electronic commerce operator, not being an agent and where consideration is collected by the operator, to collect an amount at a prescribed rate on the net value of taxable supplies made through it, pay that amount to the Government within ten days after month-end, and furnish monthly and annual electronic statements of supplies and amounts collected; mismatches between operator and supplier returns lead to communicated discrepancies, adjustment to supplier output tax with interest, and specified penalties for failure to provide required information.