Tax collection at source obligations: e commerce operators must restrict unregistered sellers, refrain from collecting TCS, and report supplies. The electronic commerce operator must allow supplies by an exempted person only if an enrolment number is allotted on the common portal, must not allow any inter State supply by that person, must not collect tax at source in respect of such supplies, and must furnish details of those supplies in FORM GSTR 8 electronically. Where multiple operators are involved, the operator who finally releases payment to the person is treated as the electronic commerce operator for these obligations. The procedure is effective from the stated commencement date.