The amount of tax recovered by the e-commerce operator as collection of tax at source (TCS) should be shown in Table 10(2) of GSTR – 2. It is applicable only when the goods or services are supplied through e-commerce operator. TCS Taxes eligible for ITC are TCS_IGST, TCS_CGST and TCS_SGST.
GST Tip – 77
Collection of Tax at Source or TCS_GST is applicable based on section 56 of the Revised Model GST Law and the tax rate is one percent of the net value of the taxable supplies made for consideration.
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