TCS under section 52, and what actually goes in Table 14

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.

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.

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 ships Amazon and Meesho and derives the others once you supply one GSTIN from a commission invoice.

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.