Article

GST Registration for Ecommerce Collecting TCS under GST

ClearTax Free Intermediate India

Explains TCS under Section 52, what the marketplace deducts, how it hits your ledger and how you reclaim it, so the payout deduction stops being a mystery. Also notes the Nov 2025 simplified-registration change.

  • E-commerce operators collect TCS on net sales value under Section 52
  • Current TCS rate is 0.5% (was 1% until mid-2024, verify)
  • TCS is credited to your cash ledger and offsets GST liability
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The question it answers

  1. Why is Amazon/Flipkart holding back a cut of my payout, what is this TCS?

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