GST TCS for e-commerce sellers, October 2026: a GSTR-8 credit check and accept sheet for CA firms (operators file by 10 November)
What you get: a finished Google Sheet layout with three tabs: "Oct TCS" (one row per client per e-commerce operator, with the expected 0.5% TCS formula, the difference against what the operator reported in GSTR-8, and an Accept / Check status formula), "Ledger" (when each client filed the TDS and TCS Credit Received statement and when the cash reached the electronic cash ledger), and "Open" (a FILTER of everything still pending), plus a made-up example, a 10 to 20 November plan and a WhatsApp message for sellers.
Short answer (checked 25 Oct 2026): e-commerce operators must file GSTR-8 for October 2026 by Tuesday 10 November 2026 (section 52(4) CGST Act: within ten days after the end of the month). TCS is 0.5% of the net value of taxable supplies (0.25% CGST + 0.25% SGST/UTGST, or 0.5% IGST) since 10 July 2024. Your seller clients do not get this money automatically: the records appear in Services > Returns > TDS and TCS Credit Received, the seller must accept or reject every record, and the accepted amount reaches the electronic cash ledger only after that statement is filed. If you want to use October TCS against the October GSTR-3B (due 20 November for monthly filers), file the statement first.
What the official sources say
- Due date: section 52(3) and 52(4) of the CGST Act: the operator pays TCS and files the monthly statement within ten days after the end of the month. The GSTR-8 FAQ on the GST portal says the due date is the 10th of the following month unless extended by notification. We found no extension for October 2026.
- Rate: Notification 15/2024-Central Tax (10 July 2024) cut the CGST part from 0.5% to 0.25%. The GSTN advisory of 2 August 2024 confirms the total is 0.5% (0.25% + 0.25%, or 0.5% IGST) from 10 July 2024.
- Net value: taxable supplies made through the operator in the month, less supplies returned in that month, excluding services notified under section 9(5) (where the operator itself pays the tax).
- Seller action: the GST portal manual says action on all auto-populated records is mandatory before the statement can be filed; rejected records go to Table 4 of the operator's next GSTR-8 for amendment; amended records must be acted on again in the later period.
- Place of supply: the TCS Credit Received summary shows a POS column from April 2025 (Notification 09/2025-Central Tax), which helps you match IGST versus CGST/SGST rows.
- Late filing by the operator: the GSTR-8 FAQ says late fee applies from the October 2022 period and interest applies to late payment. We have not quoted amounts here; check section 47 and section 50 before you advise an operator client.
Tab "Oct TCS": one row per client per operator
| Col | Field | What to enter or formula (row 2) |
|---|---|---|
| A | Client | Trade name |
| B | Client GSTIN | From your client master |
| C | Operator | Marketplace name as shown on the portal |
| D | Operator GSTIN | Copy from the TCS Credit Received summary (one GSTIN per state) |
| E | Gross sales via operator (Oct) | From the operator's October settlement or tax report |
| F | Returns via operator (Oct) | Same report, returns in October |
| G | Net value per client books | =E2-F2 |
| H | Expected TCS | =ROUND(G2*0.5%,2) |
| I | Net value shown by operator | From the portal record (GSTR-8 data) |
| J | TCS shown by operator | IGST + CGST + SGST from the portal record |
| K | Difference | =J2-H2 |
| L | Matches GSTR-1 Table 14? | Value the client reported in GSTR-1 Table 14 (supplies through operators who collect TCS) for this operator GSTIN; =IF(ABS(L2-G2)<=1,"Yes","Check") in a helper column |
| M | Status | =IF(J2="","WAIT: operator GSTR-8 due 10 Nov",IF(ABS(K2)<=10,"ACCEPT",IF(K2<0,"CHECK: operator shows less","CHECK: operator shows more"))) |
| N | Action taken | Accepted / Rejected / Left for next period, with date |
The ₹10 tolerance in column M is our working rule for rounding across many orders, not a legal threshold. Change it to suit your clients. Reject only after you have checked the operator's report: a rejected record goes back to the operator and the credit waits until they amend it.
Tab "Ledger": one row per client
| Col | Field | What to enter or formula (row 2) |
|---|---|---|
| A | Client GSTIN | Same as Oct TCS column B |
| B | TCS accepted (₹) | =SUMIFS('Oct TCS'!J:J,'Oct TCS'!B:B,A2,'Oct TCS'!N:N,"Accepted*") |
| C | Statement filed on | Date the TDS and TCS Credit Received statement was filed (DSC or EVC) |
| D | Seen in cash ledger on | Date you saw the credit in the electronic cash ledger |
| E | GSTR-3B due | =DATE(2026,11,20) for monthly filers; QRMP clients pay October by 25 November through PMT-06 |
| F | Status | =IF(B2=0,"NOTHING TO FILE",IF(C2="",IF(TODAY()>E2-3,"URGENT: file credit statement","OPEN: file after 10 Nov"),IF(D2="","FILED: check cash ledger","DONE"))) |
Tab "Open": what still needs work
=FILTER('Oct TCS'!A2:N,'Oct TCS'!M2:M<>"ACCEPT",'Oct TCS'!A2:A<>"") lists every row that is waiting or needs a check. Add a second FILTER on Ledger column F for anything not "DONE".
Made-up example (not a real client or marketplace)
Example Home Linen (sells through "Example Marketplace A" and "Example Marketplace B"). October: Marketplace A gross ₹4,80,000, returns ₹30,000, net ₹4,50,000, expected TCS ₹2,250. Portal record shows net ₹4,50,000 and TCS ₹2,250: ACCEPT. Marketplace B gross ₹1,20,000, returns ₹20,000, net ₹1,00,000, expected ₹500. Portal shows net ₹1,20,000 and TCS ₹600: CHECK: operator shows more. The settlement report shows the returns were processed on 2 November, so the operator is probably right to count them in November; the firm accepts the record and notes that November returns will be higher. Ledger: TCS accepted ₹2,850, statement filed 12 Nov, credit seen 12 Nov, used in GSTR-3B on 18 Nov.
Plan for 10 to 20 November
- Before Tue 10 Nov: ask every seller client for the October settlement or tax report from each marketplace.
- Wed 11 Nov: file the October GSTR-1 for monthly filers, with operator-wise values in Table 14. Use the same numbers in column G.
- Thu 12 to Fri 13 Nov: open TCS Credit Received for each client, fill columns I and J, accept matches, investigate the rest.
- By Mon 16 Nov: file the TDS and TCS Credit Received statement for every client with accepted records, then check the cash ledger.
- By Fri 20 Nov: file the October GSTR-3B; the cash ledger balance from TCS can be used to pay tax.
WhatsApp message to a seller client
"Hello, marketplaces must report October TCS by 10 November. Please send us your October settlement or tax report from each marketplace by Monday 9 November. We will check that each one collected 0.5% on your net sales and accept the credit on the GST portal so the money reaches your cash ledger before your October GSTR-3B on 20 November."
Related guides
- GST TDS (GSTR-7) for October 2026 by 10 November
- GSTR-1 chase list before the 11th
- GSTR-3B chase list before the 20th
- QRMP PMT-06 for October 2026 by 25 November
- November 2026 due-date chase list for CA firms
Partner programme opening soon
Partner programme opening soon: join the free waitlist. Planned terms are 50% of each referred sale (75% once you have 5+ paying customers), single level, paid through Gumroad only from revenue received.
The White-Label Client Compliance Calendar for CA Firms (₹999/year) sends four quarterly packs with your firm name on the DOCX, PDF and WhatsApp image, plus national .ics/.xlsx and extension notes. Files are made after checkout (not instant). 14-day refund from when you receive the first pack. Disclosure: that is an Unadhi product. You can use this TCS sheet without buying anything.
Sources
- CBIC: section 52, CGST Act 2017 (collection of tax at source, ten-day deadlines, net value)
- Notification 15/2024-Central Tax, 10 July 2024 (0.25% CGST)
- GST portal: FAQs on Form GSTR-8 (due date, late fee, 0.5% to 1% validation from July 2024)
- GST portal manual: TDS and TCS Credit Received (accept/reject, cash ledger credit after filing, POS column)
This sheet is a working aid, not professional advice. Due dates and portal behaviour can change; check the GST portal before you rely on them. The example business and marketplaces are made up. Checked on 25 October 2026. Spot an error? Write to mininglife7@gmail.com.
Unadhi Guides are free, independent explainers. We correct errors as soon as we find them: write to mininglife7@gmail.com.