Tax Collection at Source requirement: e commerce operators must collect, remit and report TCS for composition taxpayer supplies. Electronic commerce operators required to collect tax at source must prevent inter State supplies by composition taxpayers through their platforms, collect and remit tax at source on supplies made through them by composition taxpayers, and furnish details of such supplies electronically in FORM GSTR 8; the notification identifies these obligations as the special procedure applicable to that class of persons and takes effect from the notified date.