Reviewed by Finin2min Editorial Desk · Last reviewed 4 September 2026
Calculate tax collected at source on net taxable supplies made through an e-commerce operator and reconcile operator statements.
TCS reconciliation inputs
Net value subject to TCS
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Expected TCS
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Difference versus statement
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The rate is editable because notifications can change.
How This Is Calculated
E-commerce operators must collect TCS (Tax Collected at Source) under Section 52 on the net value of taxable supplies made through their platform — computed as gross sales, less sales returns, less supplies where the operator isn't liable (like Section 9(5) notified services), less other exclusions, at the applicable notified TCS rate. This tool also reconciles the TCS the operator actually reported in their statement against what should have been collected on your net supplies, to catch under- or over-collection.
Frequently Asked Questions
What is TCS under GST and who collects it?
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TCS under Section 52 is collected by e-commerce operators on the net value of taxable supplies made by sellers through their platform, at the notified rate. The operator deducts it and deposits it with the government, and the seller claims credit for it against their own GST liability.
How can a seller check if TCS was correctly deducted?
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By reconciling the net taxable supply value (gross sales minus returns and excluded supplies) against the TCS amount actually appearing in the e-commerce operator's monthly statement (Form GSTR-8) — a mismatch indicates either an operator error or a classification difference that needs investigation.
Can a seller claim credit for TCS collected by the platform?
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Yes. TCS collected by the e-commerce operator is reflected in the seller's electronic cash ledger and can be used to discharge GST liability, similar to how income-tax TDS is credited against final tax liability.
Source and review trail
Use the current official instrument, portal or regulator publication before acting.
Scope: Computes Tax Collected at Source (TCS) under Section 52 of the CGST Act that an e-commerce operator must collect on the net taxable supplies made through its platform by other suppliers, and helps reconcile it against the supplier's GSTR-2A/2B credit.
Calculation logic
Compute net taxable supplies for the period = Gross value of taxable supplies made through the e-commerce operator by the supplier − value of supplies returned during the same period.
TCS amount = Net taxable supplies × currently prescribed TCS rate (0.5% aggregate, split as 0.25% CGST + 0.25% SGST for intra-state supplies, or 0.5% IGST for inter-state supplies — halved from the original 1% with effect from 10 July 2024 per CBIC Notification No. 15/2024-Central Tax).
The supplier can claim the TCS collected by the e-commerce operator as credit in their electronic cash ledger, based on the operator's GSTR-8 filing, which the reconciliation component of this tool cross-checks against the supplier's own records.
Inputs and assumptions
Applies to e-commerce operators required to collect TCS under Section 52 — certain categories of suppliers/supplies are excluded from this TCS requirement per current notifications (e.g., specified services where the e-commerce operator itself is liable to pay tax under Section 9(5), which follows a different mechanism, not TCS).
TCS rate applied follows the currently notified rate under Section 52: 0.5% aggregate (0.25% CGST + 0.25% SGST intra-state, or 0.5% IGST inter-state), reduced from the original 1% with effect from 10 July 2024 per CBIC Notification No. 15/2024-Central Tax.
Exclusions and edge cases
Does not cover TCS obligations for e-commerce operators who are themselves liable to pay GST directly under Section 9(5) for specified services (e.g., certain passenger transport, accommodation and restaurant services via the platform) — those are a distinct 'deemed supplier' liability, not this Section 52 TCS-collection mechanism.
Reconciliation against GSTR-8/GSTR-2A/2B credit relies on the data the user provides; it does not pull live data via API integration.