E-Commerce TCS Reconciliation under Section 52 of GST Act
How to reconcile Tax Collected at Source (TCS) reported by Amazon, Flipkart, and Meesho against your GSTR-1.
E-Commerce TCS Reconciliation under Section 52 of GST Act
Marketplaces deduct 1% TCS (0.5% CGST + 0.5% SGST or 1% IGST) under Section 52 and report state-wise net sales to the government.
Why TCS Reconciliation is Critical
If your reported GSTR-1 sales differ significantly from the TCS figures reported by Amazon or Flipkart, the GST department may issue automated mismatch notices.
Use GSTPilot's TCS Reconciliation Module to verify state-wise totals before submitting GSTR-1.
GSTPilot Compliance Team
GST Compliance Specialist
Specialized in e-commerce GST reconciliation, GSTN API integrations, and Marketplace Tax Reports (Amazon MTR, Meesho, Flipkart).
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