Tax collection at source requirement: e commerce operators must collect TCS and report supplies by composition taxpayers. Notification designates e commerce operators required to collect tax at source as subject to a special procedure for supplies made through them by composition taxpayers: they must not allow any inter State supply by those persons; must collect tax at source under sub section (1) of section 52 and pay it to the Government as per sub section (3); and must furnish details of such supplies electronically in FORM GSTR 8 on the common portal.