For Online Sellers

E-commerce TCS & TDS Calculator for Online Sellers

Free tool · Updated October 2, 2026 · By CouponTalk · Reviewed by CouponTalk Expert Reviews on October 2, 2026

Your result

Enter your measurements to see your result.

Quick answer

Marketplaces deduct two small taxes from every seller payout: TCS at 0.5% of the net taxable value under GST (section 52 of the CGST Act, reduced from 1% in July 2024) and TDS at 0.1% of gross sales under section 194-O of the Income Tax Act (reduced from 1% in October 2024; 5% if you have no PAN). On ₹1,00,000 of monthly sales at 5% GST, that is about ₹476 TCS and ₹100 TDS. Both can be claimed back.

How to use this calculator

Enter your monthly gross sales including GST.
Enter returns, which reduce the TCS base.
Choose your GST rate and whether your PAN is linked.

Formula

E-commerce tax deductions from seller payouts
Deduction	Rate	On	Law	Since
TCS (GST)	0.5%	Net taxable value (sales − returns, excl. GST)	Section 52, CGST Act	10 July 2024 (was 1%)
TDS (Income Tax)	0.1%	Gross sales value	Section 194-O, Income Tax Act	1 October 2024 (was 1%)
TDS without PAN	5%	Gross sales value	Section 206AA	—

Fees and rates checked on 2 October 2026. Marketplaces revise rate cards often, so confirm current figures in your seller dashboard before you set prices.

Frequently asked questions

What is the TCS rate for e-commerce sellers?

Under GST, e-commerce operators collect TCS at 0.5% (0.25% CGST + 0.25% SGST, or 0.5% IGST) of the net taxable value of supplies. The rate was reduced from 1% with effect from 10 July 2024.

What is TDS under section 194-O?

E-commerce operators deduct 0.1% income tax TDS on the gross amount of sales made through their platform, reduced from 1% from 1 October 2024. Without a valid PAN the rate is 5%.

How do I claim TCS and TDS back?

TCS appears in your GST portal (GSTR-2X) and moves to your electronic cash ledger after you accept it. TDS appears in Form 26AS and is adjusted against your income tax.