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    <title>Collection of tax at source.</title>
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    <description>Every electronic commerce operator, not being an agent, must collect from suppliers an amount at a notified rate on the net value of taxable supplies where consideration is collected by the operator; pay collected amounts monthly; furnish monthly and annual electronic statements of outward supplies and collections; allow suppliers to claim credit for collected amounts; enable electronic matching of operator and supplier returns with prescribed communication and addition of unrectified excesses to supplier output tax liability subject to interest; and comply with information notices, failing which penalties apply.</description>
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      <description>Every electronic commerce operator, not being an agent, must collect from suppliers an amount at a notified rate on the net value of taxable supplies where consideration is collected by the operator; pay collected amounts monthly; furnish monthly and annual electronic statements of outward supplies and collections; allow suppliers to claim credit for collected amounts; enable electronic matching of operator and supplier returns with prescribed communication and addition of unrectified excesses to supplier output tax liability subject to interest; and comply with information notices, failing which penalties apply.</description>
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