Collection of tax at source requires e commerce operators to collect and remit a prescribed share on taxable supplies through them. Electronic commerce operators (not agents) must collect up to one per cent of net taxable supplies made through them where they collect consideration, remit that amount within ten days after month-end, and furnish prescribed monthly and annual electronic statements. Suppliers may claim credit of amounts collected as shown in the operator's statement. Operators must correct discovered omissions in subsequent monthly statements subject to interest and time limits. Statement details are matched with suppliers' returns; mismatches communicated may be added to the supplier's output tax liability with interest if not rectified. Authorities may require operators to furnish supply or warehouse stock details within fifteen working days; noncompliance may attract penalties and other actions.