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TCS under GST

Latest Articles


Whether Late Fee or Penalty Can Be Demanded for Non-Filing of GSTR-8 When TCS Registration Cancellation is Pending with the Department

Goods and Services Tax : When no TCS is collected and NIL filing is not mandatory, late fee under GST cannot be levied. Departmental delay in cancellation ...

February 11, 2026 225 Views 0 comment Print

Computation of TCS & GST liability on Sale of Vehicles

Income Tax : Understand the calculation of GST and TCS on motor vehicle purchases. Learn which charges are included in the Ex-showroom and On-r...

September 15, 2025 3969 Views 0 comment Print

TCS Provisions under GST Explained: E-commerce Operator Obligations

Goods and Services Tax : A summary of GST TCS provisions for e-commerce operators, covering collection, deposit, returns, exemptions, and compliance requir...

July 8, 2025 3315 Views 0 comment Print

Decoding TCS Compliance for E-Commerce Operators under GST: A Comprehensive Guide

Goods and Services Tax : Navigate the intricacies of TCS compliance for E-Commerce under GST. Explore applicability, rates, procedural steps, and key clari...

December 19, 2023 5751 Views 0 comment Print

Analysis of 9 GST Circulars issued by CBIC on 17th July 2023

Goods and Services Tax : Stay updated on GST regulations! Analysis of 9 GST Circulars issued by CBIC on 17th July 2023. Key insights on interest charging, ...

July 18, 2023 28395 Views 0 comment Print


Latest News


Relief measures for taxpayers under GST in view of COVID-19

Goods and Services Tax : In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliances under Goods & Services Tax (GST) ...

May 2, 2021 20517 Views 1 comment Print


Latest Judiciary


E-Commerce Operator Must Register for TCS under CGST Act 2017

Goods and Services Tax : Dive into the details of Changejar Technologies Pvt. Ltd's GST AAR in Karnataka. Learn about their classification as an e-commerce...

February 28, 2024 1791 Views 0 comment Print

Advance Ruling cannot be given on questions relating to TCS

Goods and Services Tax : The ambit of Advance Ruling do not provide for answering the questions raised on provisions relating to 'Tax Collected at Source' ...

November 30, 2021 1188 Views 0 comment Print


Latest Notifications


CGST: E-commerce Operator TCS collection rate reduced to 0.25%

Goods and Services Tax : Notification No. 15/2024-Central Tax dated 10th July 2024: E-commerce operators (not agents) now collect 0.25% (reduced from 0.50%...

July 10, 2024 3936 Views 0 comment Print

IGST: E-commerce Operator TCS collection rate reduced to 0.50%

Goods and Services Tax : Notification No. 01/2024-Integrated Tax dated 10th July 2024: E-commerce operators (not agents) now collect 0.5% (reduced from 1%)...

July 10, 2024 9345 Views 0 comment Print

UTGST: E-commerce Operator TCS collection rate reduced to 0.25%

Goods and Services Tax : Notification No. 01/2024-Union Territory Tax dated 10th July 2024: E-commerce operators (not agents) now collect 0.25% (reduced fr...

July 10, 2024 576 Views 0 comment Print

Clarification on TCS Liability for Multiple E-commerce Operators

Goods and Services Tax : Read Circular No. 194/06/2023-GST from CBIC clarifying TCS liability under Section 52 of the CGST Act in cases of multiple E-comme...

July 17, 2023 5478 Views 0 comment Print

Extended due date chart for various GST Compliances

Goods and Services Tax : Extension in dates of various GST Compliances for GST Taxpayers Government has extended the dates of various compliances by Taxpay...

May 4, 2021 161532 Views 6 comments Print


Latest Posts in TCS under GST

Whether Late Fee or Penalty Can Be Demanded for Non-Filing of GSTR-8 When TCS Registration Cancellation is Pending with the Department

February 11, 2026 225 Views 0 comment Print

When no TCS is collected and NIL filing is not mandatory, late fee under GST cannot be levied. Departmental delay in cancellation does not create fresh liability.

Computation of TCS & GST liability on Sale of Vehicles

September 15, 2025 3969 Views 0 comment Print

Understand the calculation of GST and TCS on motor vehicle purchases. Learn which charges are included in the Ex-showroom and On-road prices.

TCS Provisions under GST Explained: E-commerce Operator Obligations

July 8, 2025 3315 Views 0 comment Print

A summary of GST TCS provisions for e-commerce operators, covering collection, deposit, returns, exemptions, and compliance requirements.

CGST: E-commerce Operator TCS collection rate reduced to 0.25%

July 10, 2024 3936 Views 0 comment Print

Notification No. 15/2024-Central Tax dated 10th July 2024: E-commerce operators (not agents) now collect 0.25% (reduced from 0.50%) on intra-State taxable supplies’ net value from 10th July 2024.

IGST: E-commerce Operator TCS collection rate reduced to 0.50%

July 10, 2024 9345 Views 0 comment Print

Notification No. 01/2024-Integrated Tax dated 10th July 2024: E-commerce operators (not agents) now collect 0.5% (reduced from 1%) on net value of inter-State taxable supplies from 10th July 2024.

UTGST: E-commerce Operator TCS collection rate reduced to 0.25%

July 10, 2024 576 Views 0 comment Print

Notification No. 01/2024-Union Territory Tax dated 10th July 2024: E-commerce operators (not agents) now collect 0.25% (reduced from 0.5%) on net value of intra-Union Territory taxable supplies from 10th July 2024.

E-Commerce Operator Must Register for TCS under CGST Act 2017

February 28, 2024 1791 Views 0 comment Print

Dive into the details of Changejar Technologies Pvt. Ltd’s GST AAR in Karnataka. Learn about their classification as an e-commerce operator, tax obligations, and more.

Decoding TCS Compliance for E-Commerce Operators under GST: A Comprehensive Guide

December 19, 2023 5751 Views 0 comment Print

Navigate the intricacies of TCS compliance for E-Commerce under GST. Explore applicability, rates, procedural steps, and key clarifications. Stay compliant effortlessly with this comprehensive guide.

Analysis of 9 GST Circulars issued by CBIC on 17th July 2023

July 18, 2023 28395 Views 0 comment Print

Stay updated on GST regulations! Analysis of 9 GST Circulars issued by CBIC on 17th July 2023. Key insights on interest charging, ITC, TCS liability, warranty replacement, and more.

Clarification on TCS Liability for Multiple E-commerce Operators

July 17, 2023 5478 Views 0 comment Print

Read Circular No. 194/06/2023-GST from CBIC clarifying TCS liability under Section 52 of the CGST Act in cases of multiple E-commerce Operators (ECOs) in one transaction. Understand the responsibilities of the buyer-side ECO and seller-side ECO in different scenarios. Ensure compliance with section 52 of the CGST Act.

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