Answer

1. F

   Facts

   E-commerce operators collect TCS under Sec 52 on your net sales and report it. The TCS amount reaches your electronic cash ledger once you accept it. Your GSTR-9 turnover should tie to the operator statements.

2. P

   Provisions and law

   • Sec 52, CGST Act 2017E-commerce operator collects TCS on net taxable supplies made through it and files GSTR-8
   • Rule 80, CGST Rules 2017Annual return in GSTR-9 by 31 December after the financial year; GSTR-9C self-certified reconciliation where turnover is above Rs 5 crore
3. A

   Analysis

   Example: Flipkart reports net sales of Rs 1.2 crore for you through GSTR-8, but your GSTR-1 shows Rs 1.15 crore. The Rs 5 lakh gap could be returns booked in different months or sales missed. Officers compare GSTR-8 data with your GSTR-1 and GSTR-9. Reconcile marketplace settlement reports month-wise and fix gaps before filing.

4. C

   Conclusion

   1. 1Download TCS credit details for each month of the year
   2. 2Match operator-wise net sales with your GSTR-1
   3. 3Explain timing differences for returns and cancellations
   4. 4Pay tax on any missed sales through DRC-03 before GSTR-9

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