Tax collection at source required: e-commerce operators must collect from composition-scheme sellers and report supplies in GSTR-8. Electronic commerce operators notified to follow a special procedure for supplies of goods made through them by composition taxpayers: they must prohibit inter State supplies by such persons via their platform; collect tax at source under the statutory provision governing collection at source for such supplies and remit it to the Government as provided; and furnish details of those supplies electronically in FORM GSTR 8 on the common portal.