Procedure to be Followed by E-Commerce Companies in Case of TCS

Last updated at July 14, 2026 by

  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

Remove Ads
CA Maninder Singh's photo - Co-founder, Teachoo

Made by

CA Maninder Singh

CA Maninder Singh is a Chartered Accountant with 16+ years of practical experience and 20+ years of teaching experience. At Teachoo, he simplifies Accounts, Tax and GST with step-by-step examples so students can apply concepts confidently in exams and real life.

For an uninterrupted learning experience, students can use Teachoo Black to remove ads and focus better.