Answer

1. F

   Facts

   E-commerce operators collect TCS under Sec 52 on net supplies through them and report supplier-wise in GSTR-8. The figures appear in your TCS credit on the portal, which you accept so it reaches your cash ledger.

2. P

   Provisions and law

   • Sec 52, CGST Act 2017E-commerce operators collect TCS on net taxable supplies made through them
   • Sec 37, CGST Act 2017Details of outward supplies to be furnished in GSTR-1
3. A

   Analysis

   If the operator reports net sales of ₹8,00,000 and your GSTR-1 shows ₹7,40,000 for that channel, check returns, cancelled orders and timing. A gap can also mean the operator used your GSTIN for another seller's sales, which you should raise with the operator. Accept the TCS credit only after checking.

4. C

   Conclusion

   1. 1Download the operator's monthly tax report
   2. 2Compare with your GSTR-1 for that channel
   3. 3Check the TCS credit shown on the portal
   4. 4Accept TCS and raise disputes with the operator

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