What is TCS matching - and why does it matter?

1. Every marketplace (Amazon, Flipkart, Meesho) deducts 0.5% TCS from your sales and reports your turnover to the government in its GSTR-8, state by state. That report becomes your TCS credit received statement on the GST portal.

2. TCS matching compares the two sides: the sales in your uploaded files vs what the marketplaces told the government - platform by platform, state by state.

3. Why it matters #1 - it's your money. The TCS deducted is a credit you claim back against your GST liability. If your GSTR-1 under-reports a state the portal knows about, you're inviting scrutiny on the gap.

4. Why it matters #2 - the department compares too. GSTR-1 vs GSTR-8 mismatches are a standard trigger for GST notices. Catching the difference before filing is far cheaper than explaining it after.

5. Why it matters #3 - missing sales surface here. A state the portal reports but your files don't usually means a missing or incomplete report file - TCS matching catches it before the return goes out wrong.