Regarding TCS

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This discussion clarifies how to handle Tax Collected at Source (TCS) when filing GST returns. Experts advise that the TCS amount itself should not be included in the GSTR 1 or GSTR 3B filings. Instead, the taxable value and GST should be reported as usual, and TCS should be handled separately under income tax regulations. It's generally recommended to include TCS on the sales invoice rather than issuing a separate debit note.

Vijay Mishra

Vijay Mishra (Querist)

23 February 2021 Dear Sir,
Greetings!
I have one question. Suppose we issue a invoice of Rs. 1,00,000/-, GST @18% - Rs. 18,000/- & TCS on Gross amount of Rs. 88.50. Net value of Invoice - Rs. 1,18,088.50
Now, please let us know, which amount should we mention in GSTR 1 (whether 1,18,000 or 1,18,088.50) ?
and please also let us know, which is most reliable to charge TCS on sale invoice or issue debit note ?
Regards / Vijay

sonu kumar Choudhary

sonu kumar Choudhary (Expert)

23 February 2021 Taxable Value of Rs. 100000 /- and GST of Rs. 18000 /- are shown in GSTR-1. Since TCS has been levied under income tax . Return of TCS Should be separately filed.

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CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

23 February 2021 in GSTR 1 mention 1,18,000. Include it in sale invoice.

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Vijay Mishra

Vijay Mishra (Querist)

23 February 2021 Dear Sir, Please let me know, whether we need to mention TCS amount during filling during GSTR1 / 3B or not.
Regards / Vijay

CA Gunjan Agarwal

CA Gunjan Agarwal (Expert)

23 February 2021 no there is no need to mention TCS Amount while filling GSTR-3B/GSTR-1.

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Vijay Mishra

Vijay Mishra (Querist)

23 February 2021 Thanks a lot to all the experts !

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

29 October 2026 Note TCS on sale of goods u/s 206C(1H) has been omitted from 1-4-2025 (only the buyer's TDS u/s 194Q, now Sec 393, remains); when it applied, TCS was not part of the GST value and was not reported in GSTR-1 or GSTR-3B.

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