Tax collection at source: ecommerce operators must enroll exempt sellers, block inter state sales, and report supplies. Electronic commerce operators required to collect tax at source under section 52 must allow supplies by exempted persons only if an enrolment number is allotted on the common portal; must not allow any inter State supply by such persons; must not collect tax at source under section 52 in respect of such supplies; and must furnish details of those supplies in FORM GSTR 8. Where more than one operator is involved, the operator who finally releases payment to the exempt supplier is treated as the electronic commerce operator for these obligations. The procedure is effective from 1 October 2023.