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E-commerce TCS (Section 194-O)
E-commerce operators must collect 1% TCS on payments to sellers. For individuals/HUF — only if annual gross sales > ₹5 lakh. TCS reflects in your AIS — refundable / adjustable.
₹8,00,000
₹8,000 TCS
Threshold: ₹5,00,000
Operator deducts 1% TCS; reflects in your AIS.
FAQ
Multiple platforms — threshold per platform or aggregate?
Per platform. Each marketplace tracks its own ₹5L threshold separately. So you could be at ₹4L on Amazon AND ₹4L on Flipkart — no TCS at either.
TCS on commission part too?
No — only on the selling price (gross sales). Marketplace commission is separately charged to you and not subject to TCS deduction.
Can I claim refund?
Yes — TCS reflects in your AIS as credit. Adjust against your ITR liability or claim refund if no liability.