Tax Collection at Source rules: ecommerce operators must not collect TCS for composition suppliers and must report supplies. Electronic commerce operators must allow supplies by composition-exempt persons only if an enrolment number is allotted on the common portal, must not permit inter-State supplies by such persons, must not collect tax at source under section 52(1) for those supplies, and must electronically report the supplies in FORM GSTR-8. Where multiple operators are involved, the operator who finally releases payment to the supplier is treated as the electronic commerce operator for these obligations.