Tax Collection at Source requires e commerce operators to collect and report GST, crediting collected tax to suppliers' ledgers. Tax Collection at Source requires e commerce operators to collect tax on taxable supplies for which they collect consideration and to file monthly Form GSTR 8 and an annual statement; collected tax is credited to the supplier's electronic cash ledger and is available as input credit. Reported details are electronically made available to suppliers and matched with suppliers' returns; unresolved discrepancies are added to the supplier's output tax liability with interest. Officers may require operators to furnish transactional and stock details, and failure to comply may attract penalties.