GST Tools

GST TDS / TCS Calculator

Calculate GST TDS (Section 51) for government contracts and TCS (Section 52) for e-commerce operators.

TDS under Section 51 — Who must deduct?

Government departments, PSUs, local authorities, and notified entities must deduct TDS @ 2% on taxable value when contract value exceeds ₹2.5 Lakh.

Deducting Entity Type

Taxable Contract Value (₹) excl. GST

Inter-State supply (IGST applies)

TDS (Sec 51): deductors must register, file GSTR-7, deposit by 10th of next month. TCS (Sec 52): e-commerce operators file GSTR-8. Both enable credit to supplier via GSTR-2A/2B.

For general guidance only. Consult your CA for advice specific to your situation.