GST TCS Calculator (Section 52)
Work out the Tax Collected at Source an e-commerce operator must collect on a seller's net supplies — with the exact CGST/SGST or IGST split.
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TCS breakdown
Get your GSTR-8 & returns filed by a CA
We reconcile platform TCS, file GSTR-8 and help sellers claim the credit in their cash ledger.
Disclaimer: Indicative estimate under Section 52 of the CGST Act. TCS is collected on the net value of taxable supplies at 0.5% (0.25% CGST + 0.25% SGST intra-state, or 0.5% IGST inter-state). Verify with your GST advisor.
GST TCS under Section 52 — the essentials
Every e-commerce operator — Amazon, Flipkart, Meesho, Swiggy and the like — must collect tax at source (TCS) on the net value of taxable supplies made through its platform by other sellers, and pay it to the government. The rate is a flat 0.5% of net supplies, deposited monthly through Form GSTR-8.
How the TCS is calculated
Take the gross taxable supplies routed through the platform, subtract sales returns to get the net value of taxable supplies, then apply 0.5%. For intra-state supplies that 0.5% is split equally into CGST and SGST; for inter-state supplies it is charged wholly as IGST.
Key terms explained
E-commerce operator
Any person who owns or manages a digital platform for supply of goods or services by others. The operator — not the seller — is responsible for collecting and depositing TCS under Section 52.
Net value of taxable supplies
The aggregate value of taxable supplies of goods or services made through the platform by all registered sellers, reduced by supplies returned to them during the month.
Form GSTR-8
The monthly return in which the operator reports supplies and pays the TCS collected, due by the 10th of the following month. The credit then flows to each seller's electronic cash ledger.
Seller's cash ledger credit
The TCS collected is not a cost to the seller — it appears in the seller's electronic cash ledger (via GSTR-8 / GSTR-2A) and can be used to pay their own GST liability.
Questions people ask
Short answers on GST TCS Calculator (52). Tap a question to open it.
01What is GST TCS under section 52?
An e-commerce operator that collects payment on behalf of its sellers must collect tax at source on the net value of taxable supplies made through it. The rate is 0.5% — 0.25% CGST plus 0.25% SGST, or 0.5% IGST for inter-state supplies.
02How is "net value of taxable supplies" computed?
The aggregate value of taxable supplies of goods or services made through the operator by all registered sellers, less the value of supplies returned to those sellers, in the same month.
03Which supplies are outside TCS?
Supplies on which the operator itself is liable to pay tax under section 9(5) — such as passenger transport, accommodation by unregistered hotels, housekeeping and restaurant services through the platform. TCS is not collected on those.
04When is TCS deposited and reported?
By the 10th of the following month, along with the statement in GSTR-8. The seller sees the credit in their electronic cash ledger after accepting it in TDS/TCS credit received.
05Does the seller need GST registration because of TCS?
A supplier of goods through an operator that collects TCS must register regardless of turnover. Small service suppliers have a conditional exemption below the threshold.
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Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.