E commerce platforms must enrol and file quarterly VAT returns (Forms EC II/EC III) with digital signature or face penalties. E commerce platforms must enrol online using Form EC I to obtain a unique ID and password, and file quarterly returns (Forms EC II and EC III) by the 10th day following each quarter, uploading them to the department portal with a digital signature; returns must report net sale turnover (net of returns) and may be revised by the end of the next quarter for post quarter returns, while non compliance or suppression of dealer information is treated as violation and such turnover can be deemed as sales by the e commerce entity.