Tax collected at source by e commerce operators must be remitted monthly and matched with suppliers' returns to address discrepancies.

Electronic commerce operators (not being agents) must collect tax at source on the net value of taxable supplies made through them where they collect consideration, at a rate not exceeding one percent as notified, remit the amount to Government within ten days after month-end, and furnish prescribed monthly and annual electronic statements of outward supplies and amounts collected; suppliers may claim credit for amounts shown, operator and supplier filings will be matched, discrepancies communicated and unresolved mismatches added to the supplier's output tax liability with interest, and authorities may summon operator details with penalties for non-compliance.

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