TDS / TCS under GST Calculator
Calculate TDS under GST (Section 51) and TCS under GST (Section 52). Find deductible amount, net payment to supplier, and ITC credit available to the supplier.
TDS / TCS under GST Calculator
Calculate TDS (Sec 51) or TCS (Sec 52) under GST
Total taxable value of the contract (TDS applies if above Rs 2.5 lakh)
GST TDS applies to contracts above Rs 2.5 lakh by notified govt/PSU entities. TCS at 1% applies to e-commerce operators. Separate from income tax TDS.
GST TDS (Section 51) is deducted by government bodies and PSUs on contracts above Rs 2.5 lakh. The supplier gets ITC credit for TDS deducted. GST TCS (Section 52) is collected by e-commerce operators at 1% on net taxable supplies — it's the government's mechanism to track online marketplace transactions and ensure tax compliance.
TDS and TCS under GST — Section 51 and Section 52
TDS under GST (Section 51) requires specified government entities to deduct 2% GST (1% CGST + 1% SGST for intra-state, 2% IGST for inter-state) from payments to suppliers on contracts exceeding Rs 2.5 lakh. The deductor must file GSTR-7 and issue a TDS certificate (Form GSTR-7A). The supplier sees the TDS credit in their electronic credit ledger via GSTR-2B.
TCS under GST (Section 52)
TCS under GST is collected by e-commerce operators at 1% (0.5% CGST + 0.5% SGST) on the net value of taxable supplies made through their platform. The operator files GSTR-8 monthly. Sellers on platforms like Amazon, Flipkart, and Meesho have TCS deducted and can claim it as ITC. TCS is calculated on net value after returns and adjustments.