Electronic commerce operator collection obligation requires operators to collect a small notified percentage on intra Union Territory supplies when they collect payment. Every electronic commerce operator, not being an agent, is required to collect an amount at a notified small percentage of the net value of intra Union Territory taxable supplies made through it where the consideration is collected by that operator; the obligation relies on provisions of the Union Territory GST Act and the Central GST Act and came into force on 1 October 2018, with the originally stated rate later substituted.