Tax Collection at Source rules: e-commerce operators must verify enrolment, bar inter-state sales, and report supplies. 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, must not permit inter State supplies by such persons, must not collect tax at source for those supplies, and must report those supplies electronically in FORM GSTR-8; where multiple operators are involved, the operator who finally releases payment to the person is responsible for these obligations.