Electronic commerce operator compliance requires tax collection, inter-State supply restrictions, and electronic reporting for composition taxpayers. Electronic commerce operators required to collect tax at source are notified as a class of persons subject to a special procedure for supplies of goods made through them by persons paying tax under the composition scheme. The operator must not permit any inter-State supply of goods through the platform by such persons. The operator must collect tax at source on the supplies made through it and furnish the details electronically in FORM GSTR-8 on the common portal.