Answer

1. F

   Facts

   E-commerce operators report sellers' sales in GSTR-8 when collecting TCS under Sec 52. If your GSTR-1 shows lower sales than GSTR-8, the officer may ask you to pay tax on the gap.

2. P

   Provisions and law

   • Sec 52, CGST Act 2017TCS collected by e-commerce operators and reported in GSTR-8
   • Rule 142(2A), CGST Rules 2017After DRC-01A, the person may pay in full or part through DRC-03 or file submissions in Part B
3. A

   Analysis

   Common reasons: returns and cancellations netted differently, timing differences between months, or sales reported under the wrong GSTIN. Reconcile month by month with the operator's report and explain the gap.

4. C

   Conclusion

   1. 1Download TCS credit received from the portal.
   2. 2Get the operator's settlement report.
   3. 3Reconcile with GSTR-1.
   4. 4Explain timing and returns in Part B.

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