GST Due Date Alert: Summary of Tax Collected at Source (TCS) by E-Commerce Operators for June 2026

Due Date: 10 July 2026

E-commerce operators registered under GST and liable to collect Tax Collected at Source (TCS) are required to deposit the TCS collected during June 2026 and furnish the monthly statement in Form GSTR-8 by 10 July 2026, unless the due date is specifically extended by the Government.

What is GST TCS?

Under Section 52 of the Central Goods and Services Tax (CGST) Act, 2017, every electronic commerce operator (ECO), other than those covered under Section 9(5) for notified services, is required to collect Tax Collected at Source (TCS) on the net value of taxable supplies made through its platform where the consideration is collected by the operator. The amount collected must be deposited with the Government within the prescribed time.

Monthly Compliance for June 2026

For the tax period June 2026, e-commerce operators should ensure the following:

• Deposit the TCS collected during June 2026.

• File Form GSTR-8 on or before 10 July 2026.

• Report details of taxable supplies made through the platform.

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• Report supplies returned during the month.

• Furnish supplier-wise TCS details accurately to avoid reconciliation issues.

The GST Portal specifies that Form GSTR-8 is the prescribed monthly statement for TCS compliance by e-commerce operators.

Important Points

• TCS is collected on the net value of taxable supplies, after reducing the value of supplies returned during the month.

• The applicable TCS rate under GST is generally 1% (0.5% CGST + 0.5% SGST for intra-State supplies, or 1% IGST for inter-State supplies), as notified under GST law.

• Suppliers can claim the TCS credit reflected based on the details furnished by the e-commerce operator in Form GSTR-8.

• Late filing may attract applicable late fees and interest in accordance with the CGST Act and Rules.

Why Timely Filing Matters

Accurate and timely filing of Form GSTR-8 helps:

• Ensure timely availability of TCS credit to suppliers.

• Avoid notices due to data mismatches.

• Prevent interest and late fee liabilities.

• Maintain smooth GST compliance and reconciliation.

Legal Reference

• Section 52 of the Central Goods and Services Tax Act, 2017.

• Form GSTR-8 prescribed under the CGST Rules.

• GST Portal guidance on filing Form GSTR-8 and due dates.

Conclusion

E-commerce operators should complete the deposit of TCS collected during June 2026 and file Form GSTR-8 by 10 July 2026. Timely compliance helps ensure proper credit to suppliers, reduces reconciliation issues, and avoids penal consequences.

For expert guidance on this topic, contact your tax professional today.

EXCERPT: E-commerce operators must deposit GST TCS collected during June 2026 and file Form GSTR-8 by 10 July 2026 to ensure timely compliance.

SEO_TITLE: GST TCS June 2026 GSTR-8 Due Date & Compliance

SEO_DESCRIPTION: Know the GST TCS compliance and GSTR-8 due date for June 2026. Ensure timely filing and avoid penalties. Contact a tax professional today.