Liability of electronic commerce operators for facilitating prohibited or misreported supplies now attracts higher penalty obligations. The amendment makes electronic commerce operators liable to pay a penalty when they (i) allow supplies by unregistered persons not exempt from registration, (ii) allow inter State supplies by persons not eligible to make them, or (iii) furnish incorrect outward supply details for suppliers exempt from registration; the penalty equals a minimum prescribed amount or the tax that would have been payable had the supply been made by a registered person other than a composition taxpayer, whichever is higher.