Answer

1. F

   Facts

   Yes. Every regular registered seller must file both GSTR-1 and GSTR-3B. E-commerce operators collect TCS under Sec 52 on your net sales and report it in GSTR-8; that TCS shows in your cash ledger and can be used to pay tax once accepted.

2. P

   Provisions and law

   • Sec 39(1), CGST Act 2017Every regular registered person files a return (GSTR-3B) for each tax period
   • Sec 52, CGST Act 2017E-commerce operators collect TCS on net taxable supplies made through them
   • Sec 47, CGST Act 2017Late fee for delay in filing returns
3. A

   Analysis

   Many marketplace sellers believe the platform files for them. It does not. Each missed GSTR-3B carries late fee, and e-way bills and registration can be blocked. Match your sales with the operator's GSTR-8 data each month so your GSTR-1 is complete. TCS credit sits in your cash ledger after you accept it, which reduces cash needed for tax.

4. C

   Conclusion

   1. 1File all pending GSTR-3B returns in order with late fee
   2. 2Download the marketplace tax reports and match them with your GSTR-1
   3. 3Accept the TCS credit on the portal so it moves to the cash ledger
   4. 4Use that cash to pay tax in GSTR-3B

The TCS rate was reduced from 1 percent to 0.5 percent from 10 July 2024; check the latest notification before reconciling.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.