E commerce operator obligations: permit only enrolled exempt sellers, prohibit inter state supplies, avoid TCS, file GSTR 8. The electronic commerce operator required to collect tax at source shall allow exempt persons to supply goods through the platform only if an enrolment number is allotted on the common portal, shall not allow inter state supplies by those persons, shall not collect tax at source under section 52(1) for those supplies, and shall furnish supply details in FORM GSTR-8 electronically. Where multiple operators are involved, the operator who finally releases payment to the exempt person is deemed the electronic commerce operator.