GST TDS & TCS

TDS under section 51 (deducted by government and notified deductors) and TCS under section 52 (collected by e-commerce operators).

₹

Inputs

Provision

Taxable value of supply under the contract (₹)

Supply type

TDS to deduct

₹0

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Working

Indicative. Section 51 TDS: 2% (1% CGST + 1% SGST, or 2% IGST) where the value of a contract exceeds ₹2.5 lakh, deducted on the value excluding GST. Section 52 TCS: 0.5% (0.25% + 0.25%, or 0.5% IGST) by e-commerce operators on the net value of taxable supplies. Confirm the current notified rate and applicability.