Why GSTR-1 is different for online sellers
A seller who sells only through shops usually has a few dozen invoices a month and a billing software that already knows the place of supply of each one. An online seller has hundreds or thousands of small orders, shipped to customers across India, with returns arriving weeks after the sale and the marketplace issuing the invoices in your name. Your GSTR-1 has to be built from the marketplace's reports, not from your own books.
Three things make it error-prone:
- Place of supply changes on every order. For goods delivered to a customer, the place of supply is where the goods are delivered. An order shipped from Tamil Nadu to a buyer in Kerala is an inter-state supply and carries IGST, even though you never left your state.
- Returns and cancellations are spread across months. A sale in June returned in July has to be adjusted in July's return, against the right state and tax rate.
- Each marketplace reports differently. Amazon, Flipkart and Meesho use different file formats, column names, sign conventions and even state spellings. The figures have to be brought into one common shape before they can be added up.
The reports you need from each marketplace
Download the reports for the same calendar month you are filing. Menu names on seller panels change from time to time, but the reports themselves have stayed stable for years.
| Marketplace | Report | What it contains |
|---|---|---|
| Amazon | Merchant Tax Report (MTR) B2C and MTR B2B, from the Tax Document Library in Seller Central (CSV) | One line per shipment, refund or cancellation, with ship-to state, taxable value, tax rate and each tax head (IGST, CGST, SGST/UTGST), plus shipping and gift-wrap tax. The B2B file also carries the buyer's GSTIN. |
| Flipkart | Sales Report together with the Cash Back Report (one Excel workbook with both sheets), from the tax reports section of Seller Hub | Sales, returns and cancellations with delivery state, HSN, rate and taxes. The Cash Back sheet lists price reductions given after the sale, which reduce your taxable value. |
| Meesho | TCS Sales report and TCS Sales Return report (Excel), from the GST/tax reports section of the supplier panel | Orders and returns with the end customer's state, taxable value and a single tax figure, plus Meesho's own GSTIN used for TCS. |
Tip: keep the original downloads in a folder per month (for example 2026-10 GST). If a figure is questioned later, you can show exactly which report it came from.
Where each figure goes in GSTR-1
Almost every marketplace sale is a sale to an unregistered consumer, so most of your GSTR-1 is one table: B2CS. The rest is smaller, but each table has to be right for the return to match your GSTR-3B and the marketplace's own GSTR-8.
| GSTR-1 table | What goes in it for an online seller |
|---|---|
| Table 4A – B2B invoices | Orders where the buyer gave a GSTIN (Amazon Business, Flipkart's GST invoice option). Reported invoice by invoice with the buyer's GSTIN. |
| Table 7 – B2CS | All sales to unregistered buyers, net of returns, summarised by place of supply and tax rate. Intra-state rows carry CGST and SGST; inter-state rows carry IGST. |
| Table 8 – Nil rated, exempted and non-GST | Sales of nil-rated or exempt goods, split into intra-state and inter-state. |
| Table 9B – Credit and debit notes (registered) | Returns against B2B invoices. Returns from unregistered buyers are not reported here: they simply reduce the B2CS figure for that state and rate. |
| Table 12 – HSN summary | Your outward supplies grouped by HSN code and rate, split between B2B and B2C. |
| Table 13 – Documents issued | The invoice and credit-note series the marketplace issued on your behalf, with from/to numbers, total issued and cancelled. |
| Table 14 – Supplies through e-commerce operators | For each marketplace's TCS GSTIN, the net taxable value and tax of supplies made through that marketplace on which it collects TCS under section 52. |
Table 14 does not add new sales. The same supplies are already in Tables 4 to 10; Table 14 tells the department which part of them went through which operator, so it can be matched with what the operators report in their GSTR-8. It has been part of GSTR-1 since the January 2024 tax period.
A step-by-step month-end routine
- Download all reports for the month from every marketplace you sell on, as soon as the month closes. Late returns are added to the next month's reports, so a report downloaded on the 1st and one downloaded on the 9th can differ slightly. Use the latest download.
- Check your own GSTIN and state. The first two digits of your GSTIN decide which sales are intra-state (CGST + SGST) and which are inter-state (IGST).
- Net returns against sales for the same state and rate. Amazon shows refunds as negative lines in the same file, Flipkart marks returns and cancellations by event type, and Meesho gives returns as a separate file.
- Treat Flipkart cash back correctly. Cash back after the sale reduces the taxable value and tax, much like a discount, so it is netted off against the state and rate of the original sale.
- Summarise B2C by state and rate, rounding each marketplace's subtotal the way the GST portal does, then add the marketplaces together.
- Pick out B2B orders with the buyer's GSTIN and report them invoice-wise. If a "B2B" line has no buyer GSTIN, it is really a B2C sale.
- Fill Table 14 with one row per marketplace TCS GSTIN, using the net value of supplies made through it.
- Prepare HSN and document summaries, then compare totals (next section) before you upload anything.
Our GST E-commerce tool does steps 3 to 8 for you from the original marketplace files and shows a reconciliation before you download the JSON.
Five checks before you upload
- Marketplace total equals return total. Taxable value of all sales minus returns in the reports should equal B2B + B2CS + Nil in your GSTR-1. Any difference means a line was missed or counted twice.
- No wrong tax head. No intra-state row should carry IGST, and no inter-state row should carry CGST/SGST. If a marketplace report shows this, the tax amount is the same; it only needs moving to the correct head.
- Every state is recognised. Reports spell states in many ways ("Orissa", "Tamilnadu", "NCT of Delhi", "Dadra & Nagar Haveli and Daman & Diu"). A state that is not recognised can silently drop out of B2CS.
- Table 14 matches the TCS statements. The net value per marketplace in Table 14 should be close to what the marketplace shows in its TCS statement and in your TCS credit on the portal. Small timing differences are normal; large ones need a look.
- GSTR-3B uses the same figures. Your outward tax liability in GSTR-3B should match GSTR-1 for the month. The portal now compares them, and differences lead to notices.
Common mistakes and how to avoid them
Using your own state as the place of supply
The most expensive mistake. If every sale is shown as intra-state, IGST that was due is paid as CGST and SGST instead. Paying under the wrong head does not count as paying the right one, so the IGST can be demanded again, and getting the wrongly paid CGST and SGST back means a separate refund claim.
Reporting B2C returns as credit notes
Credit notes to unregistered buyers are not reported invoice-wise. They reduce the B2CS figure of the relevant state and rate in the month the return happens.
Forgetting nil-rated and zero-tax lines
If a product is nil-rated, its sales still belong in Table 8. Dropping them makes your turnover in GSTR-1 lower than your books and the marketplace's reports.
Leaving Table 14 empty
Table 14 lets the department match your sales with the marketplace's GSTR-8. Leaving it blank does not change your tax, but it makes mismatches more likely to be flagged.
Mixing months
Use one calendar month's reports for one month's return. If you downloaded a report too early and returns came in later, they belong to the next month's return, where they reduce that month's figures.
Frequently asked questions
Do I need to file GSTR-1 even if the marketplace collects TCS?
Yes. TCS under section 52 is only an advance collection that is credited to your electronic cash ledger. The supplier still has to report every supply in GSTR-1 and pay tax through GSTR-3B.
Is the place of supply my state or the customer's state?
For goods delivered to a customer, it is the state where the goods are delivered. That is why one month's B2CS usually has a row for almost every state you shipped to.
Where do I report returns from customers who are not registered?
They are netted off in Table 7 (B2CS) for the same place of supply and rate, in the month the return is processed. Only returns against B2B invoices go to Table 9B as credit notes.
What is the TCS GSTIN of Amazon or Flipkart in my state?
Each marketplace has a separate TCS registration in every state. It is the state code, followed by the marketplace's PAN, then "1C" and a check character. It is printed on the marketplace's TCS statement and appears in your TCS credit on the GST portal.
Can I file a combined GSTR-1 for sales on Amazon, Flipkart and Meesho?
Yes, and you must: GSTR-1 is one return per GSTIN per period. Sales from all marketplaces (and any offline sales) are added together in the same tables, with Table 14 showing one row per marketplace.
Upload your Amazon, Flipkart and Meesho reports and get a reconciled GSTR-1 JSON for any state. Open GST E-commerce →
Sources and further reading
- GST portal (gst.gov.in)
- GST portal user manuals and tutorials
- CBIC GST: Acts, rules and notifications
- GST Council: FAQs on TCS under GST (PDF)
This guide explains the law and portal procedures as they stood on the date shown above. Rates, forms and due dates change; check the official sources before filing. It is general information, not professional advice for your particular case.