The 60-second version
Section 206CE requires specified buyers to collect TCS on sale of goods in certain cases — returning NRIs selling as dealers must track TCS credits in Form 26AS and ITR.
206CE is seller-side TCS credit — distinct from 194Q buyer TDS and 206C remittance TCS
Section 206CE applies when buyer collects TCS on sale of goods in specified transactions — seller sees credit in Form 26AS.
Returning NRIs operating dealerships or wholesale must reconcile 206CE entries against buyer Form 27EQ statements.
Buyer TDS lane: Section 194Q guide if you purchase goods > threshold.
Goods tax collection matrix
| Section | Role | Type | Form |
|---|---|---|---|
| 206CE | Seller credit | TCS | 27EQ |
| 194Q | Buyer deducts | TDS | 26Q |
| 206C(1H) | Seller collects | TCS | 27EQ |
| 206CCA | Higher rate | TCS | If non-filer |
206CE reconciliation
Download 26AS
Check TCS entries.
Match invoices
Buyer statements.
GST align
GSTR-1 vs TCS.
ITR credit
Schedule TCS.
Refund
If excess collected.
Flow
206CE kit
- PAN operative.
- 26AS.
- Buyer TCS cert.
- Sales register.
- GST returns.
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Non-filer buyer
206CCA may apply higher TCS if buyer failed prior ITR — verify rate on certificate.
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206CE vs 206C(1H)?
206CE is specific goods-sale TCS lane; 206C(1H) is seller-side TCS on sale above threshold — verify which applies to your transaction.
vs 194Q?
194Q is buyer TDS on purchase; 206CE is TCS credited to seller.
RNOR?
TCS still collected — claim credit in ITR based on actual liability.
Refund?
Excess TCS refunded via ITR if total tax lower than collected.
GST interaction?
TCS is on consideration excluding GST if charged separately — match invoice breakup.
206CCA?
Higher TCS if buyer is specified non-filer — check 26AS rate.
Your tax year is already running.
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