GST TCS Calculator: How Much Tax Will the Marketplace Collect From Your Payout?

The marketplace collects GST TCS at 0.5% of your net taxable sales for the month, where net means sales minus returns. On ₹10,00,000 of sales and ₹1,00,000 of returns in a month, the net value is ₹9,00,000 and the TCS is ₹4,500. The rate has been 0.5% in total since 10 July 2024, when notification 15/2024-Central Tax cut it from 1%. Use the calculator below to check your own month.

What rate does the calculator use?

The default is 0.5%, and you can edit it. The GST Council's own FAQ describes section 52 and states that TCS is collected on "the net value of taxable supplies"; its rate answer still shows the original 1% (0.5% under each of CGST and SGST, 1% under IGST) from the 2018 notifications. The cut to 0.5% comes from notification 15/2024-Central Tax dated 10 July 2024 (G.S.R. 379(E)): 0.25% CGST plus 0.25% SGST on intra-State supplies and 0.5% IGST on inter-State supplies. A GST explainer updated in January 2025 also gives 0.5% (0.25% CGST plus 0.25% SGST, or 0.5% IGST). We could not open the CBIC copy of that notification, so the 2024 figure rests on these two secondary pages; check it against the CBIC notification if you rely on it for a filing.

GST TCS calculator

How is TCS worked out?

TCS = (taxable sales in the month - taxable returns in the month) x TCS rate.

The GST Council FAQ defines "net value of taxable supplies" as the taxable supplies made through the operator in the month, less the supplies returned to the supplier in the same month, and says it is calculated at GSTIN level. If your returns are higher than your sales in a month, the excess is ignored in that month and the next ones; a negative amount cannot be reported.

For example, in October you sell goods worth ₹4,00,000 within your own state and ₹6,00,000 to other states, all excluding GST, and customers return goods worth ₹1,00,000. Run the calculator twice, or split the returns by destination. On the full ₹9,00,000 net, TCS at 0.5% is ₹4,500. The calculator treats the amount as excluding GST; marketplaces compute it on taxable value, and your settlement report is where to confirm which base they used for your account.

Who collects TCS and what do they file?

Section 52 puts the duty on the e-commerce operator, not on you. The operator pays the collected tax to the government within 10 days after the end of the month, and files FORM GSTR-8 by the same date. CBIC's explainer on the TCS mechanism says the same: the operator deposits the tax and files the monthly GSTR-8 by the 10th of the following month.

How do I get the TCS back?

You do not claim it as input tax credit. The TCS deposited by the operator is reflected in your electronic cash ledger, on the basis of the operator's GSTR-8, and you can use it when you pay your GST liability. If you cannot use it, you may claim a refund of the excess balance in the cash ledger under section 54(1). The step-by-step is in how to claim TCS credit in your GST returns.

Where is TCS not collected?

The FAQ says TCS is not collected on exempt supplies, nor on supplies where the buyer pays tax under reverse charge. It also says a composition taxpayer cannot make supplies through an e-commerce operator at all. Selling NIL-rated goods therefore leaves nothing to collect on those lines; see the GST rate finder.

Is TCS the only deduction from my payout?

No. Referral and closing fees, shipping fees and GST on those fees also come off your settlement. Separately, income tax TDS under section 194-O may apply to the same sales: the two are different taxes, with different rules; see 194-O TDS vs GST TCS and Amazon seller fees in India. This page is general information, not tax advice; confirm treatment with a chartered accountant or GST practitioner.

FAQ

What is the GST TCS rate for e-commerce sellers in 2026? The total is 0.5%: 0.25% CGST plus 0.25% SGST for intra-State sales, or 0.5% IGST for inter-State sales, in force since 10 July 2024. Earlier it was 1%.

Is TCS charged on the GST or on the sale price? It is charged on the net value of taxable supplies, which is sales minus returns for the month. We read that as the taxable value without the GST on top; check your settlement report to see the base your marketplace uses.

Where do I see the TCS my marketplace collected? In your electronic cash ledger on the GST portal, once the marketplace has filed GSTR-8, and in the tax or settlement reports in your seller account. It is not shown as input tax credit.

Do I have to pay TCS myself? No. The marketplace collects it from your payout and deposits it. You then use the amount in your cash ledger against your GST liability.

What if my returns are more than my sales in a month? The excess is ignored, a negative amount cannot be reported, and it has no effect on later months. TCS for that month is zero.

Is TCS under GST the same as TDS under 194-O? No. TCS is GST collected by the operator under section 52 of the CGST Act. TDS under 194-O is an income tax deduction. Both can appear on one payout, and each has its own return and credit route.

Next step

Reconciling TCS against GSTR-2B-style data and settlement reports takes time every month. Blooprint's Amazon account management team helps sellers keep settlements and tax reports tidy across marketplaces.