E commerce registration: designated proper officer to register online sellers without physical presence as tax collectors across states. E commerce operators must register and collect tax at source; Rule 12(1A) permits operators without physical presence to specify the State for tax collection and a different State for their principal place of business. The Chief Commissioner designates the Deputy Commissioner (Audit), Vijayawada II Division as the Proper Officer for the State to register such non resident e commerce operators as tax collectors.