GST TCS Mismatch for Marketplace Sellers? Reconciliation Guide

Who this guide is for

This guide is for GST-registered online sellers in India who supply goods or services through an e-commerce operator and find that the TCS (Tax Collected at Source) figures do not reconcile. It is useful if:

• You sell on Amazon, Flipkart, Meesho, an ONDC seller app, or any other marketplace that collects TCS on your behalf.
• The TCS shown in the platform's report does not appear, or appears for a different amount, in your electronic cash ledger.
• Your GSTR-1 sales figure does not match the taxable value in the marketplace TCS or settlement report.
• You see TCS entries waiting in the TDS and TCS Credit Received table that you have not yet accepted.
• The operator seems not to have filed GSTR-8 for one or more of your selling periods.

This is a reconciliation and escalation guide. It does not give you personalised tax advice. Where the amounts are large or a notice is involved, work with a Chartered Accountant or GST practitioner. Rates, table names and portal screens can change over time and by GST update, so always confirm the current position on the official portal.

What you can do this weekend

Friday evening

Log in to each marketplace seller dashboard you use. On Amazon this is Seller Central, on Flipkart the Seller Hub, on Meesho the Supplier Panel, and for ONDC your seller app's reports section. Download the GST TCS report and the monthly transaction or settlement report for every period where you suspect a mismatch.

Save each file twice: once as the original spreadsheet and once as a dated PDF. These reports are your evidence baseline. The taxable value, the TCS amount, and the period are the three numbers you will compare everywhere else.

Then log in to gst.gov.in and open Services > Returns > TDS and TCS Credit Received. Select the same period and note what each operator has reported through its GSTR-8. Mark each entry as pending, accepted, or missing.

Saturday

Put three figures side by side for each period: the taxable value in your own GSTR-1 outward supplies, the taxable value in the marketplace TCS report, and the TCS amount the portal shows under TDS and TCS Credit Received.

Go line by line where you can. Differences usually come from a small set of causes: orders that were returned or cancelled after the sale, replacements, the platform grouping or netting differently, commission and shipping treated separately, and orders that settled in the next month. Tag each gap with its likely cause.

Verify the GSTIN on every report. A common silent error is the operator reporting against a slightly wrong or old GSTIN, which sends your TCS to a place you cannot see. If a GSTIN looks wrong, flag it for the platform ticket you will raise.

Sunday

Accept the TCS entries that clearly match your records in the TDS and TCS Credit Received table, and file that table so the credit moves into your electronic cash ledger. Hold or reject entries that are plainly wrong, and write a short note for each on why you held it.

Draft your discrepancy ticket to the platform's seller support using the template lower down in this guide. Attach your reconciliation, the settlement report, and the TCS report. Keep everything ready so you can raise the ticket first thing on Monday and start the clock.

If the amounts are significant or you have received any GST notice, book a short paid consultation with a CA or GST practitioner. Getting the reconciliation framing right early saves a great deal of trouble later.

Documents and evidence checklist

Step-by-step action plan

Step 1 — Download the marketplace TCS and settlement reports

For every period in question, download two reports from each seller dashboard: the GST TCS report and the monthly transaction or settlement report. The TCS report tells you what the operator says it collected; the settlement report tells you the order-level story behind that figure, including returns and cancellations. Save both as the original spreadsheet and as a dated PDF.

Step 2 — Check the TDS and TCS Credit Received table on the GST portal

On the GST portal go to Services > Returns > TDS and TCS Credit Received. Select the period. This table is auto-populated from the GSTR-8 returns that operators file against your GSTIN. Note three things for each entry: the operator's name and GSTIN, the TCS amount, and whether the entry is pending your action, already accepted, or missing entirely. If a period is missing, the operator has either not filed GSTR-8 or filed it against a different GSTIN.

Step 3 — Reconcile the operator report against your GSTR-1

Now match the numbers. Place your GSTR-1 outward supplies, the marketplace TCS report taxable value, and the portal TCS figure side by side for the same period. Where they differ, the cause is almost always one of these:

• Returns and cancellations: TCS is calculated on the net taxable value, so refunds and cancelled orders reduce it. If your GSTR-1 records the gross sale, it will look higher than the TCS base.
• Timing and settlement cut-offs: An order placed late in a month may settle in the next month, so it lands in a different GSTR-8 period than your GSTR-1.
• Commission, shipping and fees: Platform charges are handled separately and should not be confused with the taxable value of your supply.
• Wrong GSTIN or grouping: The operator reported against an old or incorrect GSTIN, or grouped orders in a way your records do not.

Tag every difference with its cause. A clean, cause-tagged reconciliation is what makes any later ticket or grievance credible. For the discipline that prevents these mismatches in the first place, see our companion guide on filing GST returns in 2026.

Step 4 — Accept the correct TCS credit into your cash ledger

In the TDS and TCS Credit Received table, accept the entries that match your reconciled records and file the table. Once filed, the accepted TCS flows into your electronic cash ledger (Services > Ledgers > Electronic Cash Ledger), where you can use it to pay your GST liability. Entries that are clearly wrong can be held or rejected, but document your reason for each so you can explain it if the operator later disputes the figure.

Step 5 — Raise a written discrepancy with the platform seller support

Where the operator's figure is wrong or missing, the fix has to come from the operator amending its GSTR-8 — only the operator can do that. Open a ticket with the platform's seller support. Attach your reconciliation, the settlement report, and the TCS report, and state the exact period and the exact difference. Ask them in plain terms to amend the GSTR-8 for that period or to confirm the GSTIN they used. Save the ticket number and every reply with timestamps.

Step 6 — Keep filing and paying while the dispute runs

Do not stop or delay your own GSTR-1 and GSTR-3B because of a TCS mismatch. If a credit you expected has not arrived, pay the shortfall through the electronic cash ledger so you do not attract interest and late fees. The missing TCS credit can be claimed once the operator files or corrects its GSTR-8 and it appears in your TDS and TCS Credit Received table.

Step 7 — Escalate to a GST grievance, then CPGRAMS

If the platform does not correct the GSTR-8 after a reasonable written follow-up, file a grievance on the GST self-service portal describing the missing or wrong TCS, the period, and the operator's GSTIN. Note the ticket number. If that remains unresolved, escalate through CPGRAMS at pgportal.gov.in to the GST authority. For a fuller view of using the government grievance and RTI systems together, see our guide on CPGRAMS and RTI.

Step 8 — Get professional help if a notice or large amount is involved

If the mismatch has triggered a scrutiny notice, or the disputed TCS is large, engage a Chartered Accountant or GST practitioner. A persistent mismatch can also affect your overall compliance profile. If your GST registration itself is at risk during the dispute, see our companion guide on GST registration suspended or cancelled restoration.

Escalation ladder

Copy-paste complaint template

Use this for the platform seller-support ticket. Replace the text in square brackets with your own details before sending.

When RTI can help

The Right to Information Act, 2005 applies to public authorities, which include the GST department (the Central Board of Indirect Taxes and Customs and the State GST departments). In a marketplace TCS dispute, RTI is a supporting tool, not the main remedy. It can help in these specific situations:

• Status of a grievance you filed: If you raised a GST grievance about missing TCS and received no decision, you can file an RTI with the Central Public Information Officer (CPIO) of your jurisdictional GST Commissionerate asking for the status of, and any noting on, your grievance reference number.
• Records the department holds about your case: If a scrutiny or notice references the TCS mismatch, RTI can be used to seek copies of documents the department relied on, where they are not exempt from disclosure.
• General procedure clarity: You can ask the department about the procedure it follows when an operator's GSTR-8 is found to be defective, to understand what the department can do at its end.

To file an RTI online, see our step-by-step RTI filing guide. The CPIO must ordinarily respond within 30 days. If your application is not answered, our guide on filing a first appeal under RTI Section 19 explains the next step. For deeper strategy on using RTI in regulatory disputes, see The RTI Playbook.

When RTI will not help

RTI has clear limits in this dispute:

• It cannot reach a private marketplace: Amazon, Flipkart, Meesho and similar operators are private companies. RTI does not apply to their internal TCS data, settlement systems, or GSTR-8 preparation. Only the platform's seller support can correct that data.
• It cannot correct the GSTR-8: Only the operator can amend its own GSTR-8. RTI is an information tool; it does not order a private party to refile a return.
• It is not the fastest route: The platform ticket and the GST grievance act faster than the RTI response window for getting the underlying data fixed. Use RTI to document and support, not as the front-line fix.

For more on choosing between an information request and a direct complaint, browse the rest of our Tax and GST guides.

Common mistakes to avoid

• Assuming the missing TCS is lost: A mismatch usually means the credit is pending, mis-timed, or unfiled — not gone. Reconcile and chase it; do not write it off.
• Forgetting to accept the credit: TCS that the operator reported sits in the TDS and TCS Credit Received table until you accept and file it. Many sellers never claim credit simply because they skipped this step.
• Comparing gross sales to net TCS: TCS is computed on net taxable value after returns and cancellations. Comparing it to your gross GSTR-1 figure will always look like a mismatch.
• Ignoring settlement timing: Orders that settle in the next month land in a different GSTR-8 period. Always reconcile period by period, not as a single annual lump.
• Stopping your own returns: Do not delay GSTR-1 or GSTR-3B because TCS is short. Pay any shortfall through the cash ledger to avoid interest and late fees, and claim the TCS when it appears.
• Raising vague tickets: A ticket that just says "my TCS is wrong" gets a generic reply. State the exact period, the exact figures, and a clear request to amend the GSTR-8.
• Not keeping evidence: Save every report, screenshot, ticket number and reply. Without a documented trail, a later grievance or notice reply is much weaker.
• Treating commission and fees as your supply value: Platform commission and shipping are separate. Mixing them into your taxable value corrupts the whole reconciliation.

If a marketplace also owes you delayed payouts beyond the TCS issue, our guide on government marketplace seller payment delays covers the parallel escalation discipline. For unresolved ITC and refund disputes with the department, see GST refund and ITC mismatch CBIC complaints.