TaxTMI 
TaxTMI 
Dear Experts,
In our GSTR-1 should we include TCS value in the Value column of GSTR-1?
Regards,
S Ram
TCS value to be disclosed or not ?
04 Apr 2025 
6 Replies 
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TCS reporting: exclude TCS from GSTR 1 value and report collected TCS separately in GSTR 8.
The TCS amount collected by an e commerce operator is not to be included in the "Value" column of GSTR-1; suppliers must report the gross transaction value excluding TCS in GSTR-1, while the e commerce operator reports TCS collected in GSTR-8, pursuant to Board Circular No.76/50/2018-GST and its corrigendum. (AI Summary)
The TCS amount collected by an e commerce operator is not to be included in the "Value" column of GSTR-1; suppliers must report the gross transaction value excluding TCS in GSTR-1, while the e commerce operator reports TCS collected in GSTR-8, pursuant to Board Circular No.76/50/2018-GST and its corrigendum. (AI Summary)