So far I faced the same for the New 206C (1H) in the eTCS Return 27EQ.
1st : The TDS Department has to give better guidelines regarding the intended figures to be put in their returns.
If the seller need to file the return, then what did the "Purchase" doing in the Form.
2ndly so far my understanding
a) Amount paid or Debited : from the view point of the buyer OR say what the seller has received.
b) Total Value of Purchases : is the total value of Sale to the particular party against which TCS is evaluated .
e.g. if the seller sold the goods for 1,00,00,000/- + GST5% 5,00,000 = Invoice Value Rs 1,05,00,000/-
the Buyer paid 90,03,000/- (including TCS) during the notified period.
then TCS will be calculated @ 0.075% (Normal 0.1%) on 40,00,000 (90 L - 50 L) = 3,000/-.
in column (672) Collection Code : R (for Section 206C 1H)
(670) Amount Paid/Debited: 40,00,000/-
(673) TCS : 3,000/-
(669) Total Value of Purchase : Rs. 1,05,00,000/-
Dear exports, please correct me if I am wrong.