Electronic commerce operator procedure for composition taxpayers restricts inter-State supplies, requires tax collection at source, and GSTR-8 reporting. Special procedure is prescribed for electronic commerce operators in respect of supplies of goods made through them by persons paying tax under the composition scheme. The operator must not permit any inter-State supply of goods through such persons, must collect tax at source on the supplies made through it, pay the tax to the Government under the prescribed mechanism, and furnish supply details electronically in FORM GSTR-8 on the common portal.