TCS calculation and due date for payment

Devina (Article) (111 Points)

21 April 2021  
Hello,

what is due date for payment of TCS for March 2021?

Is TCS calculated at the time of payment and not bill? so it is to be collected only on receipt irrespective of billing made in FY 2020-21 ( in case of TCS applicable as per 50 lacs limit exceeded)