Tax collection at source: e commerce operators must restrict exempt unregistered sellers' sales and report supplies without collecting TCS. Electronic commerce operators designated under section 52 must permit supplies by exempt persons only if an enrolment number is allotted on the common portal; must not allow inter State supplies by such persons; must not collect tax at source on those supplies; and must furnish details of such supplies in FORM GSTR 8. When multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator.