Tax Collection at Source: e commerce operators must allow only enrolled exempted suppliers, block inter State sales, and file GSTR 8. Electronic commerce operators required to collect tax at source must allow supplies by exempted persons only if an enrolment number is allotted on the common portal, forbid inter State supplies by those persons through the platform, refrain from collecting tax at source for such supplies, and furnish details of those supplies electronically in FORM GSTR-8; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator for these purposes.