How e-commerce seller can take credit of GST TCS w.e.f 01.10.2018

By | October 3, 2018
(Last Updated On: October 3, 2018)

E-commerce seller can take credit of GST TCS

Question : How can actual suppliers claim credit of TCS under GST w.e.f 01.10.2018 ?

The amount of TCS deposited by the operator with the appropriate Government will be reflected in the electronic cash ledger of the actual registered supplier (on whose account such collection has been made) on the basis of the statement filed by the operator in FORM GSTR-8 in terms of Rule 67 of the CGST Rules, 2017.

The said credit can be used at the time of discharge of tax liability by the actual supplier.

Question : How is TCS to be credited in cash ledger? Whether the refund of such TCS credit lying in the ledger would be allowed at par with the refund provisions contained in section 54(1) of the CGST Act, 2017?

Answer: TCS collected is to be deposited by the ecommerce operator separately under the respective tax head (i.e. Central tax / State tax / Union territory tax / Integrated tax). Based on the statement (FORM GSTR-8) filed by the ecommerce opertaor, the same would be credited to the  electronic cash ledger of the the actual supplier in the respective tax head. If the supplier is not able to use the amount lying in the said cash ledger, the actual supplier may claim refund of the excess balance lying in his electronic cash ledger in accordance with the provisions contained in section 54(1) of the CGST Act, 2017.

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Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email :

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