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Sellers look for marketplace TDS and TCS credits on payout day, cannot find them, and do not know which portal or form to check.
TDS follows the marketplace's quarterly TDS statement and appears under its TAN in Form 26AS or Form 168; TCS follows its monthly GSTR-8 and appears on the GST portal.
TDS receivable and GST TCS receivable ledgers, quarterly payout totals per marketplace, and the marketplace's TAN and GSTIN.
Each quarter's TDS and each month's TCS matched to the payout statements, with gaps raised with the marketplace before the return is filed.
Neither credit appears on payout day. The TDS a marketplace deducts under Section 194O shows in your TDS credit statement (Form 26AS for periods up to 31 March 2026, or Form 168 from tax year 2026-27) under the marketplace’s TAN, after it files its quarterly TDS statement. The GST TCS it collects under Section 52 of the CGST Act 2017 shows on the GST portal after it files its monthly GSTR-8.
Why is the credit not visible yet?
Because each credit depends on a filing by the marketplace, not on the payout.
- TDS is reported by the marketplace in a quarterly TDS statement. The credit reaches your statement some time after that filing, so a deduction made in July may only show weeks after the July to September quarter closes.
- TCS is reported in GSTR-8, which is due by the 10th of the following month. So TCS on September sales typically appears after 10 October.
If you check too early, you will see nothing. That is normal.
Where does each payout line appear?
| Payout line | Where it appears | Portal | Who files | Match it against |
|---|---|---|---|---|
| Section 194O TDS (0.1 percent) | Form 26AS, or Form 168 from tax year 2026-27, under the marketplace’s TAN | incometax.gov.in | Marketplace, quarterly TDS statement | Your TDS receivable ledger and quarterly payout totals |
| GST TCS (0.5 percent) | TCS and TDS credit received section | GST portal | Marketplace, monthly GSTR-8 | Your TCS receivable ledger and monthly net taxable sales |
| GST on commission and fees (18 percent) | GSTR-2B | GST portal | Marketplace, in its GSTR-1 | Fee invoices from the marketplace |
| Commission and fees | Not on any portal | Seller dashboard | Not applicable | Settlement report |
Rates to know: Section 194O TDS is 0.1 percent from 1 October 2024 (it was 1 percent). GST TCS is 0.5 percent from 10 July 2024 (it was 1 percent), split as 0.25 percent CGST and 0.25 percent SGST within a state, or 0.5 percent IGST between states. Under the Income-tax Act 2025, in force from 1 April 2026, Section 194O maps to payment code 1035 at the same rate.
For a resident individual or HUF seller, 194O TDS does not apply where gross sales through that marketplace stay within ₹5 lakh in the year and PAN or Aadhaar has been furnished.
How do I check, step by step?
- Log in to incometax.gov.in and open your annual tax credit statement.
- Find the marketplace by its TAN. Note the amount credited each quarter.
- Log in to the GST portal and open the TCS and TDS credit received section for the month. Accept the entries that agree.
- Compare both with your ledgers and with the marketplace’s settlement reports.
What if the credit is lower than my payout statements show?
Work through these checks:
- Returns. Returns reduce the base, so TDS or TCS on returned orders may have been reversed.
- Base used. TCS is on the net taxable value. TDS is on the gross amount of sales. Check which figure you used.
- Missing filing. The marketplace may not have filed the quarter yet, or may have filed a correction later.
- PAN or GSTIN error. A wrong identifier sends the credit to someone else.
If the gap remains, raise a ticket with the marketplace’s seller support with your quarterly totals and order IDs.
Worked example: one quarter on Amazon
A seller’s Amazon sales for the July to September quarter are ₹2,10,000 (net of GST, no returns).
- Expected TDS at 0.1 percent: ₹2,10,000 × 0.001 = ₹210.
- Expected TCS at 0.5 percent: ₹2,10,000 × 0.005 = ₹1,050, spread over the three months.
The seller opens the TDS credit statement and finds ₹190 under Amazon’s TAN. The gap is ₹20, which is 0.1 percent of ₹20,000. The settlement reports show ₹20,000 of orders delivered on 29 and 30 September were credited in October, so that TDS falls in the next quarter. No action needed beyond noting it.
What to read next
- Flipkart settlement TDS and TCS reconciliation shows the full monthly routine.
- GST TCS e-commerce reconciliation goes deeper on GSTR-8.
- Form 26AS vs Form 168 explains the change of statement.
TransactIG reconciles TDS receivable against your TDS credit statement; see TDS reconciliation software. Marketplace settlement reconciliation is on the roadmap.