Collection of tax at source requires e commerce operators to collect a notified percentage, remit timely, and enable supplier credit. Electronic commerce operators who collect consideration for taxable supplies through their platforms must collect tax at a government notified rate of the net value of taxable supplies, remit it monthly within ten days after month end, and file prescribed monthly and annual electronic statements. Suppliers may claim credit for amounts collected as shown in operator statements. Operator and supplier statements are matched; unresolved discrepancies where operator values exceed supplier returns are added to the supplier's output tax liability with interest. Authorities may compel operators to furnish supply and stock details, non compliance attracts penalties.