Collection of tax at source: e commerce operators must collect tax at notified rate, remit timely and enable supplier credit. Electronic commerce operators who collect consideration for other suppliers must collect tax at the notified rate on the net value of taxable supplies made through them, remit amounts to the Government within ten days after month end, and furnish prescribed monthly and annual electronic statements. Suppliers may claim credit for amounts collected as reflected in operator statements. Operator statements will be matched with supplier returns; discrepancies communicated and unresolved excesses added to the supplier's output tax liability with interest. Authorities may require operators to furnish supply or stock details and noncompliance attracts a penalty.