Tax collected at source reporting: e-commerce operators must file prescribed return and make tax details available for supplier credit. Electronic commerce operators required to collect tax at source under section 52 must submit a statement in FORM GSTR-8 on the common portal, directly or via a notified Facilitation Centre, containing details of supplies and the amount of tax collected. The submitted details are made available electronically to registered suppliers after filing, enabling them to claim the tax collected in their electronic cash ledger following validation.