Electronic commerce operator compliance for unregistered suppliers: enrolment-based supply control, no tax collection at source, and GSTR-8 reporting. Special procedure is notified for electronic commerce operators handling supplies of goods made by persons exempted from registration. The operator must allow such supplies only where an enrolment number has been allotted, must not permit inter-State supplies, must not collect tax at source on those supplies, and must report the supplies in FORM GSTR-8. In multi-operator transactions, the operator who finally releases payment is treated as the relevant electronic commerce operator.