E-commerce TCS Calculator
Work out the GST TCS and 194-O TDS your marketplace deducts in a month, and check it against your payout statement. No sign-up required.
Reconciling TCS with your payout
- Download the marketplace's monthly TCS report and match its net taxable value to your own sales register.
- After the 10th of the next month, check the TCS shown on the GST portal against the figure above.
- Accept the TCS credit on the portal, then use it from your cash ledger when you pay GST through PMT-06.
- Declare the same sales in GSTR-1, so the operator's figures and yours agree.
Frequently Asked Questions
What is the TCS rate under GST for e-commerce sellers?
Operators such as Amazon, Flipkart and Meesho collect 0.5% of net taxable sales: 0.25% CGST + 0.25% SGST within a state, or 0.5% IGST across states. The rate was cut from 1% on 10 July 2024.
On what value is GST TCS calculated?
On net taxable sales: the month's sales through the operator less that month's returns, excluding GST. Supplies where the operator pays the tax itself under Section 9(5) are left out.
What is Section 194-O TDS, and how is it different from GST TCS?
194-O is income-tax TDS of 0.1% of gross sales (from 1 October 2024), claimed in your income-tax return. GST TCS is a separate 0.5% credited to your GST cash ledger. Both come off the same payout.
How do I claim the TCS collected by the e-commerce operator?
The operator reports it in GSTR-8 by the 10th of the next month. Accept it on the GST portal under TCS and TDS credit received, and it moves to your electronic cash ledger to pay GST.
Does a small online seller need GST registration?
Not always. Since 1 October 2023, sellers of goods making only intra-state sales through an operator can stay unregistered below the threshold. Service sellers below the threshold have long been exempt.