E commerce operator responsibilities: enrolment required for exempt sellers, interstate supplies barred, no TCS and GSTR 8 reporting required. Notification requires electronic commerce operators to allow supplies by exempt persons only if an enrolment number exists on the common portal, to prohibit inter State supplies by those persons through the platform, not to collect tax at source for such supplies, and to furnish details of those 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 obligations.