TCS collected and paid by the e-commerce operator will later be reflected in the cash ledger of the supplier, based on the returns filed by the operator. It must be noted that only those goods which are capitalized on the books of accounts are eligible for Input Tax Credit.
Vinod ji
E-commerce operator raise monthly service bill to sellers using there platform to sell goods , so they charge GST on the same , in that case the seller can can claim ITC on same