Tax Collection by e commerce operators: must enrol exempt suppliers, bar inter state supplies, and file GSTR 8. Notification requires electronic commerce operators to permit supplies by exempt persons only if an enrolment number exists on the common portal, prohibits inter State supplies by such exempt persons through the operator, exempts the operator from collecting tax at source for those supplies, and mandates electronic reporting of such supplies in FORM GSTR 8; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator for these purposes.