Collection of tax at source: e commerce operators must collect, remit and report taxable supplies, with mismatch consequences. Electronic commerce operators who collect consideration for taxable supplies must collect an amount at a government notified rate (not exceeding one per cent) of the net value of taxable supplies, remit it within ten days after the relevant month, and furnish prescribed monthly and annual electronic statements. Operator statements will be matched with supplier returns; unresolved discrepancies may be added to the supplier's output tax liability with interest. Operators must comply with notices for supply or stock information or face penalties.