If you sell on Flipkart, GSTR-1 preparation can look difficult because one report contains sales, returns, cancellations, discounts, GST, TCS, cashback and many other fields. The good part is that you do not need to understand every column.
To convert a Flipkart report to GSTR-1, you mainly need the invoice details, buyer GSTIN, place of supply, taxable value, GST, return information and HSN data. This guide explains the process in simple language for Flipkart sellers, accountants and CAs.
For the CAWork Suite Flipkart workflow, only one original Flipkart Sales Report workbook is required. It contains the Sales Report and Cash Back Report sheets. Keep the workbook unchanged and use both sheets.
Table of Contents
What is the Flipkart Sales Report?
Which Flipkart file is required?
Important fields for GSTR-1
Manual Flipkart report to GSTR-1 process
Returns, cancellations and cashback
HSN summary
TCS and Table 14
Reconciliation and common mistakes
How CAWork Suite helps
FAQs
What Is a Flipkart Sales Report?
The Flipkart Sales Report is a GST-related transaction report for Flipkart sellers. It contains invoice, order, sale, return, cancellation, taxable value, GST, HSN, TCS and offer information.
For GSTR-1, it helps you understand:
Which invoice was created
Whether the buyer is B2B or B2C
Where the product was delivered
Taxable value and GST charged
Whether an order was returned or cancelled
HSN and quantity
TCS deducted by Flipkart
Do not use the final Flipkart settlement as your GSTR-1 turnover. Settlement can include marketplace fees, TCS, TDS, refunds and other adjustments. GSTR-1 should be prepared from invoice and transaction data.
Which Flipkart File Is Required?
Download the report from:
Flipkart Seller Hub → Reports → GST Reports → Sales Report. Download the workbook containing Sales Report and Cash Back Report sheets. Upload the original unmodified workbook file.
Download the original Excel workbook for the required filing period.
It contains two important sheets:
Sales Report
This is the main sheet. It contains sales, returns, cancellations, invoice information, GST, TCS and offer details.
Cash Back Report
This sheet contains cashback credit notes and debit notes created by Flipkart for bank-funded offers.
These cashback records can be linked with the Sales Report using:
Order ID + Order Item ID
For this workflow, no separate Flipkart file is required for:
B2B
B2C
Returns
Cancellations
Cashback
Keep the original workbook unchanged.
Do not rename the sheets, change headings, delete rows, remove the Cash Back Report or convert the workbook into CSV.
Important Flipkart Fields for GSTR-1
You do not need every field in the report. Focus mainly on the fields that affect GST reporting.
Flipkart Field | Simple Meaning | Main Use |
|---|---|---|
Seller GSTIN | Your GST number | Correct GST registration |
Buyer Invoice ID | Invoice number | Invoice reporting |
Buyer Invoice Date | Invoice date | Correct filing period |
Business GST Number | Buyer GSTIN | Identify B2B sale |
Order ID / Order Item ID | Flipkart order reference | Match sales, returns and cashback |
Event Type / Event Sub Type | Sale, return or other event | Identify transaction type |
Customer's Delivery State | Customer delivery state | Place of supply |
Taxable Value (Final Invoice Amount -Taxes) | Value before GST | Taxable value |
Buyer Invoice Amount | Total invoice value | Invoice check and B2CL test |
HSN Code / Item Quantity | Product HSN and quantity | HSN summary |
IGST / CGST / SGST fields | GST rate and amount | Tax calculation |
Total TCS Deducted | TCS collected by Flipkart | Separate reconciliation |
Flipkart report formats can change, so always check the headings in the workbook downloaded from your Seller Hub.
How to Convert Flipkart Report to GSTR-1 Manually
Step 1: Check GSTIN and Filing Period
First check:
Seller GSTIN
Buyer Invoice Date
Suppose you are preparing February GSTR-1. You should review invoices belonging to the relevant February return period.
Do not use Order Date or settlement date as a replacement for the invoice date.
Step 2: Separate Sales, Returns and Cancellations
Use Event Type and Event Sub Type.
A simple understanding is:
Sale → normal forward sale
Return → return or credit-note review
Cancellation → check whether invoice was already created
Do not simply delete every negative row.
Also be careful not to reverse a return twice if the report already contains the value as negative.
Step 3: Identify B2B and B2C Sales
Check Business GST Number.
Valid buyer GSTIN → normally B2B
Blank or NA → normally B2C
B2B means the buyer is GST registered. These invoices are generally reported invoice-wise in GSTR-1.
B2C means the customer does not have a GSTIN for that transaction.
Step 4: Classify B2CS and B2CL
For current return periods:
Intrastate B2C → B2CS
Interstate B2C invoice up to ₹1,00,000 → B2CS
Interstate B2C invoice above ₹1,00,000 → B2CL
The ₹1 lakh threshold applies from the August 2024 return period. Before that, the B2CL threshold was ₹2.5 lakh.
Important: Check the Complete Invoice
Do not apply the ₹1 lakh limit to each product row separately.
Example:
Product A = ₹60,000
Product B = ₹50,000
Complete invoice value = ₹1,10,000
If this is an interstate B2C invoice, it is B2CL.
Even though each individual product is below ₹1 lakh, the complete invoice is above the threshold.
Step 5: Check Place of Supply and GST Type
For normal goods involving movement, the place of supply is generally the location where movement of the goods ends for delivery to the customer.
In the Flipkart report, use Customer's Delivery State as the main field for this review.
Normally:
Seller state = Customer delivery state
→ Intrastate sale
→ CGST + SGST or UTGST
Seller state ≠ Customer delivery state
→ Interstate sale
→ IGST
Simple Example
Seller state: Gujarat
Customer delivery state: Gujarat
Tax:
CGST
SGST
Another example:
Seller state: Gujarat
Customer delivery state: Maharashtra
Tax:
IGST
Always review unusual transactions against the actual tax invoice.
Step 6: Check Taxable Value and Invoice Value
The important taxable-value field is:
Taxable Value (Final Invoice Amount -Taxes)
This is the value before GST.
A basic check is:
Taxable Value + GST + applicable Cess ≈ Buyer Invoice Amount
Example
Taxable value = ₹1,000
CGST 9% = ₹90
SGST 9% = ₹90
Buyer Invoice Amount = ₹1,180
For an interstate sale:
Taxable value = ₹10,000
IGST 18% = ₹1,800
Invoice value = ₹11,800
The Flipkart report also contains:
Price before discount
Total Discount
Price after discount (Price before discount-Total discount)
Shipping Charges
Final Invoice Amount (Price after discount+Shipping Charges)
Do not add shipping twice.
Do not deduct the same discount twice if it is already included in the final taxable or invoice amount.
How to Handle Returns, Cancellations and Cashback
Product Return
Match the return with the original invoice or order.
Example:
Original taxable value = ₹5,000
IGST = ₹900
For a full valid return:
Taxable value reversed = ₹5,000
IGST reversed = ₹900
For a partial return, reverse only the returned amount.
Return in a Later Month
Suppose the sale was reported in January but the customer returned the product in February.
Do not delete the January invoice.
The original invoice remains in the earlier period. The applicable return or credit-note adjustment should be reviewed in the later period.
Cancellation
If an order is cancelled before an invoice is created, there may be no outward invoice to report.
If the invoice was already created, do not simply delete it.
Check whether:
Invoice was issued
Credit note was created
Document number needs to remain in the invoice series
Cash Back Report
The Cash Back Report contains Flipkart bank-offer:
Credit Notes
Debit Notes
Match the cashback record with the Sales Report using:
Order ID + Order Item ID
Important:
A Flipkart cashback credit note is not automatically a customer sales-return credit note.
The cashback document relates to the bank-offer arrangement between Flipkart and the seller. Review it separately before reducing GSTR-1 sales.
How to Prepare the HSN Summary
Use these fields:
HSN Code
Product Title/Description
Item Quantity
Taxable value
GST rate
IGST
CGST
SGST or UTGST
Cess, where applicable
Group transactions by HSN Code + GST Rate.
Simple calculation:
Net HSN Quantity = Sale Quantity − Return Quantity
Net HSN Taxable Value = Sale Taxable Value − Valid Return Taxable Value
From May 2025, GSTR-1 Table 12 has separate B2B Supplies and B2C Supplies tabs. Taxpayers with Aggregate Annual Turnover up to ₹5 crore generally report at least 4-digit HSN, while taxpayers above ₹5 crore generally report at least 6-digit HSN.
Also note that from the May 2025 return period, Table 13 – Documents Issued became mandatory where applicable supplies are reported, so invoice and document-series information should not be ignored.
Flipkart TCS and GSTR-1 Table 14
Flipkart may collect GST TCS on eligible marketplace sales.
The report contains fields such as:
Total TCS Deducted
TCS is not output GST.
Do not:
Add TCS to sales
Reduce taxable sales by TCS
Add TCS to CGST, SGST or IGST
Treat settlement after TCS as turnover
The e-commerce operator reports TCS through GSTR-8, and the seller handles the related TCS credit separately through the GST Portal and Electronic Cash Ledger process.
GSTR-1 Table 14
For applicable supplies made through an e-commerce operator where Section 52 TCS applies, the seller reports the required ECO-wise summary in GSTR-1 Table 14(a).
Important:
Your normal sales are already reported in the relevant B2B, B2CS, B2CL or other GSTR-1 sections.
Table 14 is an additional e-commerce summary. It does not mean you pay GST twice on the same sale.
Reconciliation Before Filing GSTR-1
Before generating or filing GSTR-1, compare:
Total Flipkart sales
Total returns
Net taxable sales
B2B total
B2CS total
B2CL total
GST-rate-wise taxable value
IGST total
CGST total
SGST total
HSN summary
TCS total
Cashback records
Invoice count
Accounting sales register
Your Flipkart settlement will normally not exactly match your GSTR-1 sales.
That is because settlement can include:
Marketplace fees
TCS
TDS
Refunds
Other adjustments
Common Mistakes While Converting Flipkart Report to GSTR-1
Avoid these mistakes:
Using Flipkart settlement as sales turnover
Applying the ₹1 lakh B2CL threshold to every product row
Using Order Date instead of Buyer Invoice Date
Treating cashback credit notes as customer returns
Deleting genuine multi-product invoice rows as duplicates
Adding shipping charges twice
Deducting the same discount twice
Reporting TCS as output GST
Ignoring returns received in a later period
Combining different GST rates incorrectly in HSN summary
How CAWork Suite Helps Generate GSTR-1
Why Spend Hours Doing the Same Excel Work Every Month?
Manually converting a Flipkart report to GSTR-1 means checking invoices, GSTINs, states, B2B/B2C, B2CS/B2CL, returns, cashback, HSN and tax values again and again.
CAWork Suite simplifies the complete process into four steps.
Step 1: Select GSTIN and Filing Period
Choose:
Seller GSTIN
Return month or quarter
This ensures the report is processed for the correct GST registration and period.
Step 2: Upload One Original Flipkart Workbook
Upload the original Flipkart Sales Report workbook.
You do not need separate files for:
Sales
B2B
B2C
Returns
Cancellations
Cashback
CAWork Suite uses the supported Sales Report and Cash Back Report sheets from the same workbook.
Step 3: Review and Correct Transactions
Review the processed data, including:
Sales and returns
B2B and B2C
B2CS and B2CL
Place of supply
Taxable values
GST amounts
Cashback records
HSN summary
Warnings or mismatches
Correct anything that needs attention before generating the final output.
Step 4: Generate GSTR-1 Excel or JSON
After review, generate the supported:
GSTR-1 Excel
GSTR-1 JSON
The complete workflow is:
Select GSTIN and Period → Upload One Flipkart Workbook → Review and Correct Transactions → Generate GSTR-1 Excel or JSON
For supported and correctly formatted Flipkart reports, CAWork Suite can prepare a review-ready GSTR-1 working in around two minutes.
The final review may take longer if the source report contains missing, incorrect or unusual data.
Stop Repeating Manual Excel Work
Why create the same formulas every month?
Upload your original Flipkart workbook to CAWork Suite, review the processed transactions and generate your supported GSTR-1 output through one organised workflow.
CTA Button: Generate GSTR-1 with CAWork Suite
Frequently Asked Questions
1. Can I use one Flipkart workbook for GSTR-1?
Yes. For the CAWork Suite Flipkart workflow, use the original workbook containing Sales Report and Cash Back Report.
2. How do I identify B2B sales?
Check Business GST Number. A valid buyer GSTIN generally indicates a B2B transaction.
3. How do I identify B2CS and B2CL?
Check whether the B2C sale is intrastate or interstate and then check the complete invoice value. For current periods, interstate B2C invoices above ₹1 lakh are B2CL.
4. Are Flipkart cashback credit notes sales returns?
Not automatically. They are bank-offer cashback documents and should be reviewed separately.
5. Should Flipkart fees reduce GSTR-1 sales?
Do not reduce customer sales only because Flipkart deducted marketplace fees from the settlement.
6. Is Flipkart TCS output GST?
No. TCS is separate from output GST and should be reconciled separately.
7. How do I prepare the HSN summary?
Group net sales and returns by HSN Code and GST rate, then total the quantity, taxable value and GST.
8. Can the raw Flipkart Sales Report be uploaded directly to the GST Portal?
The Flipkart workbook is source data. It first needs to be converted into the required GSTR-1 structure.
9. How does CAWork Suite help?
CAWork Suite processes the supported Flipkart workbook, lets you review the calculated GSTR-1 working and generates supported Excel or JSON output.
Conclusion
Converting a Flipkart report to GSTR-1 becomes much easier when you follow the correct order:
Check invoice details, identify B2B or B2C, classify B2CS or B2CL, verify place of supply and GST, adjust returns, prepare HSN data and reconcile TCS and cashback.
The most important point is to work from the original Flipkart Sales Report workbook instead of using the final settlement amount as turnover.
CAWork Suite makes this process simpler: select GSTIN and period, upload one original Flipkart workbook, review the processed transactions and generate the supported GSTR-1 Excel or JSON output.
Disclaimer: GST information in this article was reviewed in August 2026. This content is for educational purposes and is not tax or legal advice. GST rules and Flipkart report formats may change, so verify important treatments before filing.
Put This Into Practice
Use CAWork Suite to automate this workflow.