Electronic commerce operators must follow special GST procedure for composition suppliers' goods, including TCS collection and GSTR-8 reporting. Electronic commerce operators required to collect tax at source are notified as a class of persons for a special procedure in respect of supplies of goods made through them by persons paying tax under the composition scheme. Such operators must not allow inter-State supply of goods through those persons, must collect tax at source on those supplies and pay it to the Government, and must furnish the supply details electronically in FORM GSTR-8 on the common portal.