Answer

1. F

   Facts

   Keep marketplace sales in a separate column or register, and match them with the marketplace's sales report and TCS statement each month.

2. P

   Provisions and law

   • Sec 52, CGST Act 2017E-commerce operators collect TCS on net taxable supplies made through them
   • Sec 35(1), CGST Act 2017Every registered person keeps true and correct accounts of production, stock, inward and outward supplies, ITC and output tax at the principal place of business
3. A

   Analysis

   Under Sec 52, the operator collects TCS and reports it, and it shows in your portal for you to accept. Your GSTR-1 must match what the operator reports. Example: shop sales ₹3 lakh and Amazon sales ₹1.2 lakh in a month; record both, match the ₹1.2 lakh with the operator's report and claim the TCS credit.

4. C

   Conclusion

   1. 1Add a marketplace column in your sales register.
   2. 2Download the marketplace sales and TCS report monthly.
   3. 3Match returns and cancellations.
   4. 4Accept the TCS credit on the portal.
   5. 5Report all sales in GSTR-1.

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