TCS & TDS Rules (Section 194-O) for E-Commerce Sellers
1% TDS under Section 194-O on gross sales via Amazon/Flipkart, plus GST TCS on marketplace sales. with Form 26AS/AIS reconciled before your return is filed.
E-commerce sellers face 1% TDS under Section 194-O on gross platform sales and mandatory GST registration regardless of turnover — Indus Tax reconciles TDS credits and handles GST/ITR filing.
Key figures for FY 2025-26
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- Free tax toolsCalculators, checkers and generators for quick planning.
- Tax calendarITR, GST, TDS and ROC due dates in one place.
- GST hubRegistration, returns, ITC, due dates and GST tools.
- GST registration answerDirect answer on when GST registration is mandatory.
- GST eligibility checkerCheck whether GST registration is likely required.
- GST late fee calculatorEstimate late filing exposure.
- TDS hubTDS returns, forms, due dates and correction workflows.
- TDS due date finderFind quarterly TDS return timelines.
Related topics & locations
More guides on GST Registration.
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