The TCS marketplaces deduct is your money. Here's how to accept it, use it, and refund what's left over.
E-commerce operators collect Tax Collected at Source (TCS) on the net value of your sales and deposit it against your GSTIN. This is a credit you can use against output tax or, if it accumulates, refund.
The TCS appears in your GST portal (TCS credit received). You accept it so it reflects in your electronic cash ledger as available credit.
Use the accepted TCS to reduce the GST you pay when filing GSTR-3B. For many active sellers, this absorbs the balance each period.
If TCS keeps accumulating beyond your output liability (common for sellers with heavy input credit), you can claim a refund of the excess balance from the cash ledger via the refund application.
| Action | Where |
|---|---|
| Accept TCS | TCS credit received (portal) |
| Use TCS | Offset in GSTR-3B |
| Refund surplus | Refund application (RFD-01) |
GST TCS is separate from income-tax TDS under Section 194-O. One is claimed in GST returns, the other in your income-tax return.
Our in-house CA & CS team set up your virtual office, VPOB and GST end to end — from ₹15,290/yr.
💬 Talk to our team View plans →Yes. If TCS accumulates beyond your output tax liability, you can claim a refund of the excess from your cash ledger.
In the GST portal under TCS credit received, after which it reflects in your cash ledger for use or refund.
No. GST TCS is claimed in GST returns; 194-O TDS is income tax claimed in your ITR.
Leave your details and our in-house CA & CS team will call you back — usually within a few business hours. No spam, no obligation.