TCS under income tax on gst bills

new provision on TCS @ 0.075%

turnover for the preceding year above 10 cr
and
if consideration during the year is above 50 lakhs TCS on invoice on net amount to be charged

in the above, TCS to be charged over and above 50 lakhs only or cumulatively after reaching 50 L?

also, if this year both the conditions fulfilled and TCS charged... what will be the next year effect... again both conditions has to be satisfied??