Collection of tax at source: e commerce operators must collect, remit and report tax on supplies where they collect payment.

Electronic commerce operators who collect payment on behalf of suppliers must collect tax at source on the net value of taxable supplies made through them, remit that amount within ten days after the relevant month, and file prescribed monthly and annual electronic statements detailing supplies, returns and collections. Operators may correct omissions within prescribed time limits subject to interest. Operator statements will be reconciled with suppliers' returns; unreconciled operator-reported amounts exceeding supplier reports will be added to the supplier's output tax liability with interest. Authorities may demand supply and stock details and may impose penalties for non-compliance.

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