Skip to main content
eECOMCAOutsourced Finance Team
Menu

TCS & TDS Credit Calculator

Work out the GST TCS and income-tax TDS credits each marketplace should report for you, month by month.

Reviewed by CA Apurav GargUpdated Your numbers stay in your browser

On this page

Calculator

Note:
Example values — replace with yours.

Your marketplace sales

One row per marketplace per month. Enter sales and returns including GST, or switch a row to its net taxable value.

Marketplace sales by month
If all of this is true, marketplaces deduct no income-tax TDS.
Paste from Excel / Google Sheets

Copy five columns from your sheet — marketplace, month, gross sales, returns, GST rate — and paste them here. A header row is fine.

Saved on this device only. Nothing is sent to us.

Your result

Expected credits ( and )

₹5,500 TCS+ ₹1,100 TDS

From ₹11,00,000 of net taxable sales across 2 rows.

CGST TCS
₹2,750
SGST/UTGST TCS
₹2,750
IGST TCS
₹0
By marketplace
MarketplaceNet taxable (₹)TCS (₹)TDS (₹)
Marketplace A₹9,00,000₹4,500₹900
Marketplace B₹2,00,000₹1,000₹200
By month
MonthNet taxable (₹)TCS (₹)TDS (₹)
Sept 2026₹11,00,000₹5,500₹1,100

Compare these expected credits with the TCS credit on your GST portal and the TDS in Form 168 (earlier Form 26AS) and AIS. Differences usually come from return timing, cancelled orders, or GSTIN/PAN mapping errors.

What this tells you

Every marketplace keeps back GST TCS and income-tax TDS from your payouts. Both are credits you can claim, but only if they are reported correctly against your GSTIN and PAN.

Enter your sales by marketplace and month to see the credits you should expect, then compare them with the GST portal and Form 168 (earlier Form 26AS) and AIS to spot anything missing.

Assumptions used

  • The marketplace collects GST TCS of 0.5% on the net taxable value of your sales (0.25% CGST + 0.25% SGST/UTGST within a state, 0.5% IGST between states). No TCS is collected on 0% (nil-rated) products.
  • The marketplace deducts income-tax TDS of 0.1% on your sales.
  • TDS is worked out on the sale value excluding GST (where GST is shown separately on the invoice).
  • No TDS applies if you are an individual or HUF, your sales through that marketplace in the tax year are within ₹5,00,000, and you have given your PAN or Aadhaar.
  • TDS credit appears in Form 168 (earlier Form 26AS) and AIS.
  • Product GST rate choices: 0%, 5%, 18%, 40%, or a custom rate.
  • You are a resident, regular GST-registered taxpayer and have given your PAN to each marketplace.
  • Returns are netted in the month they occur. Marketplaces may adjust TDS on returns against later sales, so month-wise TDS can differ even when the annual total matches.
  • A month where returns exceed sales counts as nil: no TCS or TDS is collected that month.
  • Rows are saved in this browser only and are not sent anywhere.
Legal references and sources
GST TCS collected by an e-commerce operator
Section 52, CGST Act, 2017 — 0.5% of the net value of taxable supplies (supplies minus returns in the same month, excluding GST). Split 0.25% CGST + 0.25% SGST/UTGST for intra-state, 0.5% IGST for inter-state. Notification No. 15/2024–Central Tax dated 10 July 2024.
Effective from 10 Jul 2024 · Awaiting CA verification · Official source
Income-tax TDS deducted by an e-commerce operator
Income-tax Act, 2025, section 393(1), Table Sl. No. 8(v) — 0.1% of the gross amount of sales (corresponds to section 194-O of the Income-tax Act, 1961; 0.1% rate effective 1 October 2024 under the Finance (No. 2) Act, 2024).
Effective from 1 Oct 2024 · Awaiting CA verification · Official source
What the TDS is calculated on
CBDT Circular No. 20/2023 dated 28 December 2023 (issued under section 194-O) — gross amount excludes GST where GST is shown separately on the invoice.
Effective from 28 Dec 2023 · Awaiting CA verification · Official source
Small-seller TDS exemption limit
Income-tax Act, 2025, section 393(4), Table Sl. No. 11 — no TDS where the seller is an individual/HUF, gross sales through that operator in the tax year do not exceed this amount, and PAN/Aadhaar has been furnished (corresponds to section 194-O(4) of the 1961 Act).
Awaiting CA verification · Official source
Where sellers see TDS credit
Income-tax Rules, 2026, rule 245 — Form 168 applies from tax year 2026-27; Form 26AS for earlier years.
Effective from 1 Apr 2026 · Awaiting CA verification · Official source
Product GST rate choices
Rate rationalisation effective 22 September 2025 on the recommendations of the 56th GST Council meeting. Tools also offer "Custom" for special rates such as 3% or 0.25%.
Effective from 22 Sept 2025 · Awaiting CA verification · Official source

How this is calculated

  1. Net taxable value = (gross sales − returns) ÷ (1 + GST rate), or the net taxable value you enter directly.
  2. GST TCS = net taxable value × 0.5%, split equally into CGST and SGST/UTGST within your state, or charged as IGST for buyers in other states. Nil for 0% products.
  3. Income-tax TDS = the sale value excluding GST (where GST is shown separately on the invoice) × 0.1%, or nil if the small-seller exemption applies.
  4. Totals add up every complete row, then group by marketplace and by month.

Worked examples

Example 1: One month on one marketplace

Gross sales of ₹11,80,000 including 18% GST, with ₹1,18,000 of returns in the same month, all within your state. TCS at 0.5%, TDS at 0.1%.

Net taxable value
₹9,00,000.00
Expected GST TCS
₹4,500.00
Expected income-tax TDS
₹900.00

Example 2: Two marketplaces, one entered as net taxable value

Marketplace A: net taxable value of ₹5,00,000 at 5% GST, shipped to other states. Marketplace B: gross sales ₹2,36,000 including 18% GST, no returns, within your state. TCS at 0.5%, TDS at 0.1%.

Net taxable value
₹7,00,000.00
Expected GST TCS
₹3,500.00
Expected income-tax TDS
₹700.00

Example 3: A month where returns exceed sales

Gross sales of ₹50,000 and returns of ₹80,000 in the same month, both including 18% GST. TCS at 0.5%, TDS at 0.1%.

Net taxable value
₹0.00
Expected GST TCS
₹0.00
Expected income-tax TDS
₹0.00

Our GST & TDS Compliance service reconciles these credits against the GST portal and Form 168 (earlier Form 26AS) and AIS every month.

Questions sellers ask

What is the difference between TCS and TDS on marketplace sales?

TCS is collected under GST: the marketplace keeps 0.5% of the net value of your taxable sales and you claim it on the GST portal. TDS is under income tax: the marketplace deducts 0.1% of your sales and it is credited against your PAN. Both come back to you — one against GST, the other against income tax.

Where can I see the TCS the marketplace has collected?

Once the marketplace files its monthly TCS return, the credit appears on the GST portal for you to accept, and then reaches your electronic cash ledger. If a month is missing, the marketplace may not have filed yet, or may have reported it against a different GSTIN.

Where can I see the TDS deducted on my sales?

TDS deducted by marketplaces is reported against your PAN and appears in Form 168 (earlier Form 26AS) and AIS. Check it before you file your income-tax return so you claim the full credit.

Why does my monthly TDS not match this estimate when the yearly total does?

This calculator nets returns in the month they happen. Marketplaces sometimes adjust TDS on returns against later sales instead, so individual months can differ even when the year adds up.

Is TDS deducted on small sellers?

Not if you are an individual or HUF, your sales through that marketplace in the tax year are within ₹5,00,000, and you have given your PAN or Aadhaar. Switch on the small-seller option to see the effect.

Is TDS worked out on the amount including GST?

This calculator works out TDS on the sale value excluding GST (where GST is shown separately on the invoice). TCS is always worked out on the net taxable value, excluding GST.

Are my figures saved or sent anywhere?

Your rows are saved in this browser only, so they are still here when you come back on the same device. Nothing is sent to us. Use “Clear all rows” to remove them, or “Download CSV” to keep a copy.

Want our team to check these numbers against your actual settlement reports?

We reconcile marketplace settlements, GST and TDS for D2C and marketplace sellers every month. Share your reports and we will walk you through what we find.

Book Free Financial AuditWhatsApp us

Related

Disclaimer

Indicative estimate for general information only, based on the assumptions shown on this page. It is not professional advice. Rates on this page have not yet been verified by a CA.

Report a problem with this calculator