Summary of GST TCS Collected by E-commerce Operators for July 2026

Tax Collected at Source (TCS) under the GST law is an important compliance requirement for e-commerce operators such as online marketplaces. For the month of July 2026, operators required to collect TCS under the GST provisions must deposit the tax collected and file the prescribed statement within the statutory due date.

What is GST TCS?

Under Section 52 of the Central Goods and Services Tax (CGST) Act, 2017, every electronic commerce operator (other than those covered under Section 9(5) for notified services) is required to collect TCS on the net value of taxable supplies made through its platform where the consideration is collected by the operator. (Tax Information)

The "net value of taxable supplies" means:

• Aggregate value of taxable supplies made through the platform during the month;

• Less: Value of taxable supplies returned during the same month;

• Excluding supplies on which the e-commerce operator is liable to pay GST under Section 9(5). (Tax Information)

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Applicable Rate of TCS

The applicable GST TCS rate is:

• 0.5% CGST + 0.5% SGST for intra-State supplies (total 1%)

• 1% IGST for inter-State supplies

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The tax is collected on the net value of taxable supplies made through the e-commerce platform. (CBIC GST)

Due Date for July 2026

For TCS collected during July 2026:

• Due date for deposit of TCS: 10 August 2026

• Due date for filing Form GSTR-8: 10 August 2026

These requirements arise under Section 52(3) and Section 52(4) of the CGST Act, 2017. (Tax Information)

Form GSTR-8

E-commerce operators are required to file Form GSTR-8, which includes:

• Details of supplies made through the platform;

• Value of supplies returned;

• Net value liable for TCS;

• Amount of TCS collected and deposited.

After filing GSTR-8, the TCS details are made available electronically to the respective suppliers and the amount is credited to their electronic cash ledger for payment of GST liability. (Tax Information)

Why Timely Compliance Matters

Timely filing and payment help:

• Ensure sellers receive TCS credit without delay.

• Avoid interest, late fees, and compliance notices.

• Facilitate smooth reconciliation between marketplace data and GST returns.

• Maintain accurate GST records for both operators and sellers. (CBIC GST)

Key Takeaway

E-commerce operators should ensure that the GST TCS collected during July 2026 is deposited and Form GSTR-8 is filed by 10 August 2026. Sellers should also reconcile the TCS reflected in their GST records with the details reported by the operator to ensure correct credit is available.

For expert guidance on this topic, contact your tax professional today.

EXCERPT: GST TCS collected by e-commerce operators for July 2026 must be deposited and reported in Form GSTR-8 by 10 August 2026. Stay GST compliant.

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SEO_DESCRIPTION: Know the GST TCS rules, GSTR-8 due date and compliance for July 2026. Ensure timely filing and avoid penalties. Contact a tax expert today.