Tax collected at source obligations for e-commerce operators adjusted where unregistered sellers use enrolment and reporting requirements. Notification mandates that electronic commerce operators permit supplies by persons exempted from registration only if an enrolment number is allotted on the common portal; prohibits inter State supplies by such persons through the operator; relieves the operator from collecting tax at source under section 52(1) for those supplies; and requires the operator to report such supplies in FORM GSTR 8. In multi-operator transactions, the operator who finally releases payment is treated as the electronic commerce operator for these obligations.