TCS on E-commerce (Section 52): Definition, Meaning & Guide for Indian Businesses

E-commerce operators (Amazon, Flipkart, Meesho, ONDC marketplaces) must collect 1% TCS on every sale they facilitate. Sellers can claim TCS as ITC in their GST return.

What is TCS on E-commerce (Section 52)?

Section 52 of the CGST Act requires e-commerce operators (ECO) to collect 1% TCS (0.5% CGST + 0.5% SGST or 1% IGST) on the net value of intra-state taxable supplies they facilitate. Examples: Amazon, Flipkart, Meesho, Myntra, Snapdeal, ONDC seller-app participants. The ECO files monthly GSTR-8 by 10th. Sellers see the TCS credit in their Electronic Cash Ledger and claim it against GST liability. Track TCS reconciliation monthly — mismatches between GSTR-8 and your sales register lead to credit denials.