Selling through marketplaces like Amazon and Flipkart simplifies logistics, but monthly return filing introduces strict multi-table reporting rules on the GST portal. A seller must account for customer deliveries across different states, adjust customer returns, and confirm that figures match marketplace reports.
Where e-commerce sales sit in Form GSTR-1
Outward supplies made via online platforms must be reported in both the core sales tables and dedicated information tables. As detailed in the GSTN GSTR-1 User Manual and GSTR-1 table structure, every registered supplier must furnish invoice-level and state-level details of outward supplies:
- B2B Supplies (Table 4A, 4B, 4C, 6B, 6C): Orders placed by business buyers providing a valid GSTIN are reported invoice by invoice with the recipient GSTIN.
- B2C Others (Table 7): Retail orders delivered to unregistered consumers are summarised state-wise (place of supply) and tax rate-wise, net of sales returns.
- Supplies through E-Commerce Operators (Table 14): A dedicated summary table where the supplier declares supplies made through e-commerce portals.
Under GSTN manual on creation of outward supplies return in GSTR-1, Table 14 contains specific sub-tables. Table 14(a) captures supplies on which the e-commerce operator collects tax at source under Section 52 of the CGST Act. Table 14(b) captures supplies where the operator pays tax under Section 9(5) (such as passenger transport or restaurant services). For goods sellers on Amazon and Flipkart, Table 14(a) is the applicable tile.
Common mistake: Omitting Table 14 because sales were already reported in Table 7. Table 14 does not double your output tax liability in GSTR-3B, but missing Table 14 triggers automated discrepancy warnings between your GSTR-1 and the operator GSTR-8 returns.
State-wise B2C reporting and returns adjustment
Marketplace merchant reports aggregate orders by the customer shipping address. In Table 7 of Form GSTR-1, enter the net taxable value for each place of supply state code. If customers returned products during the month, the returned value is subtracted from gross sales for that specific state and rate.
If returns exceed outward shipments in a particular state during a given month, Table 7 allows a negative net value. Keep proper credit note documentation as permitted under Section 34 of the CGST Act to support your book adjustments.
Reconciling TCS in GSTR-8 with electronic cash ledger
Marketplaces collect TCS under Section 52 on net taxable supplies. Under CGST Rule 67 and Rule 87(9) of the CGST Rules, the operator files Form GSTR-8 by the 10th day of the succeeding month. These TCS credits become visible on your GST dashboard.
To claim this cash credit:
- Log in to the GST common portal and open Services → Returns → TDS and TCS Credit Received.
- Select the return period and click Search.
- Review the operator GSTIN, gross sales, returns, net taxable amount, and collected tax.
- Select Accept and file the return with EVC or DSC.
Once filed, the TCS amount is credited immediately to your Electronic Cash Ledger, which can be utilised to pay cash liabilities in Form GSTR-3B.
Worked example: monthly sales and TCS calculation
Consider an apparel retailer registered in Maharashtra selling goods via Amazon and Flipkart during a calendar month. The goods attract 12% GST (6% CGST + 6% SGST, or 12% IGST). The merchant reports show:
- Intra-state Maharashtra retail sales (Table 7): Gross ₹1,20,000, returns ₹20,000, net taxable value ₹1,00,000 (CGST ₹6,000 + SGST ₹6,000).
- Inter-state Karnataka retail sales (Table 7): Gross ₹1,60,000, returns ₹10,000, net taxable value ₹1,50,000 (IGST ₹18,000).
- Inter-state Gujarat B2B order with GSTIN (Table 4A): 1 invoice of taxable value ₹50,000 (IGST ₹6,000).
| GSTR-1 Table | Supply Category | Taxable Value | Integrated Tax | Central + State Tax |
|---|---|---|---|---|
| Table 4A | B2B Invoice (Gujarat) | ₹50,000 | ₹6,000 | Nil |
| Table 7 (MH) | B2C Intra-state (Net) | ₹1,00,000 | Nil | ₹12,000 |
| Table 7 (KA) | B2C Inter-state (Net) | ₹1,50,000 | ₹18,000 | Nil |
| Table 14(a) | Amazon/Flipkart TCS summary | ₹3,00,000 | ₹24,000 | ₹12,000 |
Total outward taxable turnover is ₹3,00,000 (₹50,000 + ₹1,00,000 + ₹1,50,000). Table 14(a) is populated with the operator GSTIN and net value of ₹3,00,000. Under Section 52, TCS of 1% (or applicable notified rate) collected by the marketplace matches the net ₹3,00,000 supply base.
Preventing scrutiny notices under Rule 99
Tax officers cross-reference turnover declared in Form GSTR-1 with third-party data from e-commerce operators. If your declared sales in Table 7 and Table 14 fall short of the figures reported by marketplaces in Form GSTR-8, the system flags the variance.
Under Rule 99(1) of the CGST Rules, discrepancies noticed during return scrutiny under Section 61 are communicated in Form GST ASMT-10. The taxpayer has 30 days to pay the shortfall with interest or furnish an explanation in Form GST ASMT-11. Reconciling sales sheets against monthly GSTR-8 statements prevents unnecessary scrutiny notices.
Frequently asked questions
Where do Amazon sellers report sales in GSTR-1?
Amazon sellers report consumer sales under Table 7 (B2C Others) broken down by state place of supply, and also report the operator GSTIN and net value under Table 14(a) for e-commerce supplies liable to TCS under Section 52.
Does reporting in Table 14 double my GST liability?
No, Table 14(a) is an information reporting table for supplies where the e-commerce operator collects TCS under Section 52. Tax liability is computed from the main sales tables like Table 7 and Table 4.
How do sellers claim back the TCS collected by Flipkart or Amazon?
After the operator files Form GSTR-8, the seller opens the TDS and TCS Credit Received tile on the GST portal, accepts the records, and the collected tax is credited directly into the seller electronic cash ledger.
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Last checked: 27 October 2026. Sources: GSTN GSTR-1 User Manual, CBIC CGST Rules.