Collection of tax at source requires ecommerce operators to collect notified percentage of taxable supplies and remit timely with reporting. Electronic commerce operators not acting as agents must collect a government notified percentage of the net value of taxable supplies collected by them, pay the amount to the Government within ten days after month end, and file prescribed monthly and annual electronic statements. Suppliers may claim credit for amounts collected. Operator statements are matched with supplier returns; unresolved discrepancies result in addition of the operator reported excess to the supplier's output tax liability with interest. Authorities may issue notices for supply or stock details; failure to comply attracts penalty.