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A company that e-commerce uses is only required to collect taxes on the net amount of taxable supplies it makes. The supply return (or value) of supplies may be adjusted to reflect the total value of all taxable supplies received by the supplier. GSTIN basis. This means that if two suppliers A and B make supplies via an ecommerce operator, their "net value of taxable supplies" would be calculated separately for "A and "B". If the value for returned supplies exceeds the supply made on behalf any such supplier during any tax period that is applicable to him, this would be ignored.