Tax collection at source duties for ecommerce operators: collection, remittance and GSTR 8 reporting required for composition suppliers. Notification designates electronic commerce operator required to collect tax at source under section 52 as subject to a special procedure for supplies of goods made through it by persons paying tax under section 10: prohibit inter State supplies by such persons through the operator; collect TCS under section 52(1) and remit under section 52(3); and furnish details in Form GSTR-8 on the common portal, effective 1 October 2023.