Liability of electronic commerce operators for permitting unregistered or ineligible supplies, attracting a fixed monetary penalty or tax-equivalent liability. Liability is imposed on electronic commerce operators who allow supplies through their platforms by unregistered persons not exempted by notification, by persons ineligible to make inter State supplies, or who furnish incorrect outward supply details for persons exempted from registration; such operators shall pay a penalty equal to a specified fixed amount or an amount equivalent to the tax that would have been involved had the supply been made by a registered person other than a composition taxpayer, whichever is higher.