Tax collection at source compliance: e-commerce operators must follow special procedure for supplies by unregistered persons. Notification requires electronic commerce operators who collect tax at source to allow supplies by exempted unregistered persons only if an enrolment number is allotted on the common portal, to prohibit inter-State supplies by such persons, to refrain from collecting tax at source for those supplies, and to report supply details in FORM GSTR-8; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator. The procedure is effective from 1 October 2023.