Full TCP Offloading / TOE is not supported today and its very likely you don't need it. When TOE was first designed it was trying to work around issues in hitting 10Gbit line rates. Today CPU's are more modern and can achieve high throughput and low latency. There are also other offloads that NICs provide and ways of reducing overheads.
GCE does have TCP checksum offloads, Send and Receive Offloads, etc.
One way to see the NIC capabilities is to boot a Debian Backports image and run ethtool to get the features used. I've done that for you below:
voellm@voellm1:~$ sudo ethtool -k eth0
Features for eth0:
rx-checksumming: on [fixed]
tx-checksumming: on
tx-checksum-ipv4: off [fixed]
tx-checksum-ip-generic: on
tx-checksum-ipv6: off [fixed]
tx-checksum-fcoe-crc: off [fixed]
tx-checksum-sctp: off [fixed]
scatter-gather: on
tx-scatter-gather: on
tx-scatter-gather-fraglist: on
tcp-segmentation-offload: on
tx-tcp-segmentation: on
tx-tcp-ecn-segmentation: off [fixed]
tx-tcp6-segmentation: off [fixed]
udp-fragmentation-offload: off [fixed]
generic-segmentation-offload: on
generic-receive-offload: on
large-receive-offload: off [fixed]
rx-vlan-offload: off [fixed]
tx-vlan-offload: off [fixed]
ntuple-filters: off [fixed]
receive-hashing: off [fixed]
highdma: on [fixed]
rx-vlan-filter: off [fixed]
vlan-challenged: off [fixed]
tx-lockless: off [fixed]
netns-local: off [fixed]
tx-gso-robust: off [fixed]
tx-fcoe-segmentation: off [fixed]
tx-gre-segmentation: off [fixed]
tx-ipip-segmentation: off [fixed]
tx-sit-segmentation: off [fixed]
tx-udp_tnl-segmentation: off [fixed]
tx-mpls-segmentation: off [fixed]
fcoe-mtu: off [fixed]
tx-nocache-copy: off
loopback: off [fixed]
rx-fcs: off [fixed]
rx-all: off [fixed]
tx-vlan-stag-hw-insert: off [fixed]
rx-vlan-stag-hw-parse: off [fixed]
rx-vlan-stag-filter: off [fixed]
l2-fwd-offload: off [fixed]
busy-poll: off [fixed]
Hope this addresses your concern.