What the marketplace collects as TCS under section 52, what you report in Table 14 of GSTR-1, and why that figure is not the TCS amount itself.
What the marketplace collects
An e-commerce operator collects tax at source at half a percent of the net value of taxable supplies made through it, and pays it to the government against your GSTIN. It appears in your cash ledger once the operator files its own GSTR-8.
Half a percent is the rate from 10 July 2024 (Notification 15/2024-Central Tax): 0.25% central and 0.25% state tax on a sale within your state, 0.5% integrated tax on one across states. Until 9 July 2024 it was twice that. The free TCS calculator on this site works it out for a month.
What goes in Table 14
Table 14 is a disclosure of supplies made through each operator: the net value of those supplies and the GST on them. It is not the TCS amount, and it does not add to your liability. Reading it as a place to report the collection is a common and expensive misunderstanding.
The registration matters
An operator holds a separate TCS registration in every state it operates in, and Table 14 needs the one matching your own state of registration. Hard-coding the value seen in one seller's file is a latent error: the day you register elsewhere, the return claims the collection against the wrong registration.
Every TCS registration of one operator shares a single PAN, so knowing one of them is enough to derive the rest, check digit included. fynxIQ knows the registrations of Amazon, Flipkart, Meesho and Myntra, and derives any other operator’s once you supply one GSTIN from its commission invoice.
Reconciling what you were told against what you got
The collection reported to you by the marketplace and the credit that appears in your cash ledger are two different statements that should agree. When they do not, the difference is usually a return processed after the operator filed, and it resolves in the following month.
Try it on your own figures with the free TCS calculator for sellers.
Which file to download, and from where: the list for each marketplace and the GST portal.
By Raunak Pathak, founder of fynxIQ, who files GST returns on it. Last updated 23 September 2026. This is general information about how GST returns work, not advice about your particular return.