Tax Collected at Source on e commerce requires platforms to collect a specified percentage from buyer payments and remit promptly. E commerce operators must collect TCS on payments received for taxable supplies made by other suppliers through their platform, using the net value of taxable supplies (aggregate supplies minus supplies under reverse charge and returns) calculated at the GSTIN level; collection is on gross receipts including commission and GST components, and TCS must be deposited within ten days after the month end by crediting the electronic liability register and debiting the e cash ledger.