Collection of tax at source: e commerce operators must collect a notified percentage of net taxable supplies and remit monthly. Electronic commerce operators (not being agents) must collect, at a government notified rate not exceeding one per cent, an amount on the net value of taxable supplies made through them where they collect consideration, remit that amount within ten days after the month of collection, and furnish monthly and annual electronic statements detailing supplies, returns and amounts collected; suppliers may claim credit of the collected amount as reflected in the operator's monthly statement.