TCS, E- Cash Ledger and Form 26AS

TCS is a concept under Income Tax and GST. 

Please refer section 52 of CGST Act. If TCS deducted under GST law, then it will not auto-matically appear in the electronic cash ledger. One must manually accept the transaction and file the form online for it to appear in the cash ledger. 

Path to accept TCS - GST values: Login to GST portal > Services tab > Returns sub-tab > TDS & TCS credit received option. 

Select month and verify against invoices if TCS appropriately considered by the customer.  Accept and file the form with EVC/DSC.