Input of TCS on Goods purchased

Dear Sir / Madam,

My Employer Co. is a Electric goods dealer has many Interstate Purchases from the Branded Companies that deducted TCS @ 0.075%.
But I can't find any Amount credited in TCS Tiles of our GST Portal. It is confirmed that the Seller Companies duly files their Return in time.

Please advise.
Replies (2)
Quick Summary
An electric goods dealer is concerned because they are not seeing TCS credit on their GST portal for interstate purchases, despite suppliers deducting it. The advice given is to check Form 26AS, as TCS on goods is governed by the Income Tax Act (Section 206C(1H)), not the GST Act. Electronic Commerce Operators collect TCS under GST, but this deduction is an income tax matter reflected in Form 26AS.

Dear Mr. Raju,

Please check Form 26AS because they deducted TSC as per Income Tax Act not GST Act.

As per section 52 of CGST Act the Electronic Commerce Operator is liable collect TCS , so the company collecting TCS is under section 206C(1H) of income tax act
from you is cover under income tax & same must be reflected in your 26AS form.

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