E-commerce TCS & TDS Credit Reconciliation for Indian Sellers
The TCS and TDS your marketplaces held back, checked against the GST portal and Form 26AS.
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- Free preview: the counts of matched and differing credits, with the first rows of each table (up to 10; a single row with its results hidden) and amounts beyond them hidden.
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Your files
Add the marketplaces’ GST or tax reports and payments files, the GST portal’s TCS credit, and Form 26AS — for the same months.
No files to hand? (a made-up seller) or to see the layouts.
Rates and operators
The rates the law sets now (CGST Act, section 52; Income-tax Act, 2025, section 393(1), Table Sl. No. 8(v)): check the current ones. They are used where a report gives no figure, and to point out figures that do not fit.
Credits
TCS by month and operator
| Month and operator | Net value: reports / portal | TCS: reports / portal | Status |
|---|
Accept or check, row by row
| Portal row | Period | Net value | TCS | Suggestion |
|---|
TDS on e-commerce sales by quarter
| Quarter and operator | TDS in your files | In Form 26AS (of it final) | Status |
|---|
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Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
About the E-commerce TCS & TDS Credit Reconciliation for Indian Sellers
Every marketplace that sells for you holds back two taxes: TCS under GST and TDS under income tax. Both are yours to claim — TCS once it is on the GST portal, TDS once it is in Form 26AS — but only if the marketplace reported them correctly. This tool reads the reports you download and checks both.
For TCS, it adds up what each operator collected month by month (from the TCS columns of Flipkart’s sales report and Amazon’s MTR, or at the rate you enter where a report has none, such as Meesho’s GST report) and compares it with the GST portal’s TDS and TCS Credit Received, by operator GSTIN and, when the download gives it, by place of supply — with an accept-or-check worksheet for each portal row. For TDS on e-commerce sales, it compares what the payments files show was deducted with Form 26AS, by operator TAN and quarter. You get the totals to claim and a message for each operator to correct what is missing. Your tax data stays in your browser.
How to use it
- Add each marketplace’s GST or tax report for the months you check (Meesho’s GST report, Flipkart’s Sales Report, Amazon’s MTR), and their payments files for the TDS.
- On the GST portal open Returns Dashboard → the month → TDS and TCS Credit Received, and add its TCS rows as a download or as a sheet you copied them into. From TRACES (or the income-tax e-filing portal) download Form 26AS as text or Excel and add it as it is.
- Enter your GSTIN, and check the TCS and TDS rates (0.5% and 0.1% by default — check the current rates). Enter each operator’s TCS GSTIN and TAN, or let the tool match them by the names the portal and Form 26AS show.
- Read the TCS table and the worksheet: accept the rows that match or are short (and ask the operator for the rest), and check the rows that show more than your reports before accepting them. Then read the TDS table.
- With a Premium pass, or once this result is unlocked, download the workbook for your records and copy the message for each operator with a difference.
Examples
Flipkart’s report for August: net ₹1,950.48, TCS ₹9.75 (IGST 4.75, CGST 2.50, SGST 2.50) · GST portal: net ₹950.48, TCS ₹4.75
Portal shows less: ₹5.00 less TCS and ₹1,000.00 less net value · Suggestion: accept what is there and ask Flipkart to report the rest in an amended GSTR-8
Meesho’s GST report: ₹2,565.72 to Maharashtra and ₹1,330.48 net to other States in August, seller in Maharashtra, rate 0.5%
CGST ₹6.42 + SGST ₹6.42 and IGST ₹6.65 — matches the portal
Payments: ₹3.43 TDS held back in July–September · Form 26AS: ₹3.42 under section 194O, status F
Matches (within ₹1 of rounding): ₹3.42 to claim in your income-tax return
Common uses
- A seller checking each month that every operator’s TCS has reached the GST portal before accepting it.
- A CA confirming a client’s TCS and 194-O TDS before the GST annual return and the income-tax return.
- Writing to an operator, with the figures, about TCS or TDS it has not reported.
TCS under GST
Under section 52 of the CGST Act, 2017, an e-commerce operator collects tax at source on the net value of the taxable supplies made through it — sales less returns, without the GST — at 0.5% in total: 0.25% central tax (Notification 15/2024–Central Tax) with the matching 0.25% State tax on supplies within your State, or 0.5% integrated tax on supplies to other States. The operator files GSTR-8, and you see the credit on the GST portal under TDS and TCS Credit Received, where each row is accepted or rejected; accepted TCS reaches your electronic cash ledger. The operator’s net value should also agree with the supplies you report through it in table 14 of GSTR-1 — the Marketplace GSTR-1 Summary works that out.
TDS on e-commerce sales
An operator deducts income tax at 0.1% of the gross amount of the sales made through it: section 393(1), Table Sl. No. 8(v) of the Income-tax Act, 2025 (section 194-O of the Income-tax Act, 1961 for earlier years). An individual or HUF seller with gross sales of up to ₹5 lakh through the operator in the year who has given a PAN or Aadhaar is exempt. The operator reports the TDS each quarter, and it appears in your Form 26AS (income-tax e-filing portal) with the operator’s TAN; you claim it in your return. Form 26AS is read with the same reader as Form 26AS TDS Reconciliation.
How rows are matched
- TCS: by month (the tax period of the operator’s GSTR-8) and operator GSTIN — and place of supply when the portal’s rows carry it — with the operator’s report on the other side. A difference of TCS within your rounding counts as matching.
- Portal shows less: accept it, and ask the operator to report the rest. Portal shows more: find the sales missing from your reports first — your GSTR-1 may then be short — and reject only if the operator is wrong.
- TDS: by quarter of the tax year (April–June is Q1) and operator TAN; entries of the operators under other sections are left out. A credit in Form 26AS that is not yet final (booking status other than F) is shown as such.
Limitations
- It checks the files you add; it does not log in to the GST portal or TRACES, accept or reject credits, or file anything.
- The GST portal’s TCS rows are read by their column names; if the download differs, match its columns under “Columns”.
- Where a report gives no TCS or TDS, it is worked out at the rate you enter, which may differ from the operator’s own rounding by a few paise.
- AIS is read only as a table of TDS entries (TAN, section, date, amount, TDS); Form 26AS is read in full.
- Rates and rules change: check the current TCS and TDS rates before relying on a figure. This is not tax advice.
Privacy
Your reports, the portal’s credit and Form 26AS are read in your browser and never uploaded. Your GSTIN, the rates and the operators’ GSTINs and TANs are kept in this browser.
Frequently asked questions
What do I get without a pass?
Without a pass, E-commerce TCS & TDS Credit Reconciliation for Indian Sellers shows the counts of matched and differing credits, with the first rows of each table (up to 10; a single row with its results hidden) and amounts beyond them hidden. Until you unlock it, the result can’t be downloaded or copied. A Premium or Ultimate pass, a one-time payment that never renews, unlocks the full result. The pricing page lists the passes and their prices.
Is TCS or TDS a cost for me?
No. TCS is GST collected on your behalf, which you use to pay GST once you accept it on the portal; TDS is income tax paid on your behalf, which you claim in your return. Both reduce the payout, not your profit — as long as they reach the portal and Form 26AS.
Should I reject a TCS row that does not match?
Only if the operator is wrong. A row that shows less than your reports is right as far as it goes: accept it and ask the operator for the rest. A row that shows more may mean your reports are incomplete; check before rejecting it.
Where is the operator’s GSTIN?
In the GST portal’s TCS credit, against each operator. It is the operator’s registration as a TCS collector in your State, so its 14th character is “C”.
Why is a quarter’s TDS not in Form 26AS yet?
Operators file their TDS statements after each quarter, and Form 26AS shows them after processing. If it is still missing later, send the operator the message from this page (copied with a Premium pass, or once this result is unlocked).
Which rates does it use?
0.5% for TCS and 0.1% for TDS by default, as the law sets them now; you can change both. They are used only where a report gives no figure, and to point out figures that do not fit the rate.