1. They have to compulsorily get themselves registered in GST
  2. They have to Deduct TCS on 1%
  3. TCS is to be deposited to Government by 10 TH of next month
  4. Return of TCS Deducted (Aggregate Value of taxable Sales, Sales Return and TCS) is to be given by 10 TH of next month
  5. Annual Return is also to be given by 31 December of Next year.


Revised TCS Return in Case Of GST

  1. In case of any error/omission, E Commerce Companies can file Revised Return.
  2. However, this Return cannot be filed in case of scrutiny, audit, inspection by GST Department 
  1. Last Date of filing Revised TCS Return for GST is
    • Date of Filing Annual Return
    • 30 September of Next Financial Year


Whichever is earlier

  1. GST - Goods and Services Tax, India
  2. GST Computation & Accounting

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.