Preparing GSTR-1 for e-commerce sellers is more complicated than filing a return for a normal retail business. An online seller may receive orders from Amazon, Flipkart, Meesho, Myntra, AJIO and JioMart during the same month. These transactions may include B2B invoices, B2C orders, interstate sales, intrastate sales, returns, RTO, cancellations, credit notes, stock transfers and multiple GST rates.
Each marketplace also provides its reports in a different Excel or CSV format. The amount finally deposited into your bank account is usually not equal to your taxable sales because marketplaces may deduct commission, shipping fees, advertising charges, GST TCS, TDS, penalties, refunds and other adjustments.
This guide explains how to generate GSTR-1 from marketplace reports, how to classify B2B and B2C sales, how to manage returns, how to prepare the e-commerce HSN summary, and how GSTR-1 Table 14 and Table 15 may apply.
Quick answer: Download the correct sales, invoice and return reports from every marketplace, separate B2B and B2C invoices, identify returns and credit notes, verify place of supply and GST rates, prepare HSN-wise and table-wise totals, reconcile the data with your books, and then prepare the GSTR-1 JSON or enter the details on the GST Portal.
Table of contents
Introduction
What Is GSTR-1 for an E-commerce Seller?
Why Marketplace GSTR-1 Preparation Is Difficult
Reports Required from Each Marketplace
How to Generate GSTR-1 from Marketplace Reports
How to Classify B2B and B2C Sales
How to Handle Returns, RTO and Credit Notes
How to Prepare the HSN Summary
Important GSTR-1 Tables for E-commerce Sellers
How Table 14 and Table 15 Apply to Online Sellers
Monthly, Quarterly and IFF Filing Conditions
Common GSTR-1 Mistakes Made by E-commerce Sellers
GSTR-1 Reconciliation and Preparation Checklist
How CAWork Suite Helps Generate GSTR-1
Frequently Asked Questions
Conclusion
What Is GSTR-1 for an E-commerce Seller?
GSTR-1 is the statement used by a regular GST-registered taxpayer to report outward supplies made during a tax period. In simple words, it contains the details of sales, taxable invoices, credit notes, debit notes, exports, exempt supplies, HSN-wise totals and document series.
For an e-commerce seller, GSTR-1 may include sales made through:
Amazon Seller Central
Flipkart Seller Hub
Meesho Supplier Panel
Myntra Partner Portal
AJIO Seller Central
JioMart Seller Portal
The seller’s own website
Offline or wholesale channels
The marketplace normally does not replace the seller’s responsibility to report outward supplies. E-commerce operators report their own GST TCS information in GSTR-8, while the seller reports taxable outward supplies in GSTR-1. CBIC explains that an e-commerce operator collects TCS on the net value of taxable supplies where it collects the consideration, and the operator reports those details in GSTR-8.
GSTR-1, GSTR-3B and GSTR-8 are different
Return | Main Propose |
|---|---|
GSTR-1 | Reports outward supplies, invoices, credit notes and sales summaries |
GSTR-3B | Reports summary tax liability and eligible input tax credit |
GSTR-8 | Filed by the e-commerce operator for supplies and GST TCS collected |
GSTR-1A | Allows eligible corrections or additions to GSTR-1 before the related GSTR-3B, subject to current portal rules |
IFF | Optional facility for eligible QRMP taxpayers to furnish selected B2B documents in the first two months of a quarter |
Why marketplace preparation is difficult
A marketplace settlement report is not the same as a GST sales register. The settlement may include commission, shipping fees, penalties, advertisements, TCS, refunds and other deductions. Therefore, the amount credited to the bank may be much lower than the taxable sales value.
Another difficulty is timing. A sale may happen in one month while its return, refund or settlement appears in another month. Stock transfers, return-to-origin transactions, cancelled orders and customer returns may also be shown differently by each platform.
For this reason, GSTR-1 should be prepared from invoice-level tax data, not only from a payout or settlement total. Important fields normally include invoice number, invoice date, recipient GSTIN, place of supply, HSN, taxable value, GST rate, IGST, CGST, SGST or UTGST, cess and transaction status.
Why the marketplace settlement should not be treated as sales
Suppose your invoice-level taxable sales are ₹1,00,000 plus GST, but the marketplace deposits ₹82,000 into your bank account after deducting:
Commission
Shipping charges
Advertising fees
GST TCS
TDS
Returns
Refunds
Penalties
Your sales value for GSTR-1 should not be calculated from the ₹82,000 settlement. Start with invoice-level outward supplies and account for marketplace deductions separately.
Why Marketplace GSTR-1 Preparation Is Difficult
Different marketplaces provide different report formats
Amazon may provide Merchant Tax Reports in CSV format. Flipkart may provide a workbook containing multiple sheets. Meesho may require separate sales, return and tax-invoice files. Myntra and AJIO may provide separate reports for orders, returns, RTO or RTV.
This makes multi-platform GST reconciliation difficult because column names, dates, transaction statuses and formats are not standard across marketplaces.
B2B and B2C data may be mixed
A marketplace report may contain:
Sales to registered businesses
Sales to individual consumers
Invalid or incomplete customer GSTINs
Invoices with GSTIN added after the order
Interstate and intrastate sales
Every transaction must be classified correctly before preparing GSTR-1.
Returns may appear in a later month
A product sold in April may be returned in May. Therefore, simply deducting all May returns from May sales may produce an incorrect result. You must check:
Original invoice date
Return date
Credit-note date
Whether the invoice was already reported
Whether the return belongs to the same GSTIN
One seller may have multiple GST registrations
A seller may hold separate GSTINs in Gujarat, Maharashtra and Karnataka. Sales belonging to these registrations should not be mixed into one return. GSTR-1 is filed separately for each GSTIN.
Settlement reports and tax reports serve different purposes
Settlement reports help with payment reconciliation, but they may not contain all the information required for GSTR-1, such as:
Correct invoice number
Place of supply
HSN code
Customer GSTIN
Taxable value
Credit-note reference
Invoice-level GST breakup
Reports required from each marketplace
Marketplace | Required Files | Download Path |
|---|---|---|
Meesho |
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Amazon B2C |
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Amazon B2B |
|
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Flipkart |
|
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Myntra |
|
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JioMart |
|
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AJIO |
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Always keep an untouched copy of every downloaded file. Renaming column headings, deleting sheets, changing date formats or converting a CSV into another format can break the report structure or remove information required for processing.
Reports from all marketplaces must cover the same GST return period and the same seller GSTIN. Where a business has registrations in more than one state, prepare and review data separately for each GSTIN because GSTR-1 is filed registration-wise.
How to Generate GSTR-1 from Marketplace Reports
Step 1: Select the GSTIN and tax period
Choose the exact GSTIN and month or quarter for which GSTR-1 is being prepared.
For example, do not combine:
Gujarat GSTIN sales
Maharashtra GSTIN sales
Karnataka GSTIN sales
Each registration requires its own return.
Step 2: Download all marketplace reports
Download sales, invoice, return, RTO, cancellation and stock-transfer reports from every marketplace used during that period.
Step 3: Keep the original files unchanged
Store the source files in a folder such as:
April-2026-GSTR1/
├── Amazon-B2C/
├── Amazon-B2B/
├── Flipkart/
├── Meesho/
├── Myntra/
├── AJIO/
└── JioMart/This makes it easier to trace any error back to the original report.
Step 4: Separate transaction types
Classify each record into:
Completed sale
Cancelled before invoicing
Invoice cancelled
Customer return
RTO
Partial return
Credit note
Debit note
Stock transfer
Export
B2B sale
B2C sale
Step 5: Remove duplicate records
The same invoice may appear in multiple reports, such as a tax report and settlement report. Use a unique combination such as:
GSTIN
Invoice number
Invoice date
Taxable value
Marketplace order ID
Do not delete records only because the order ID is repeated. A single order may contain multiple invoices or line items.
Step 6: Validate invoice details
Check:
Invoice number
Invoice date
Customer GSTIN
Place of supply
HSN code
GST rate
Taxable value
Invoice value
IGST
CGST
SGST
Cess
E-commerce operator GSTIN
Step 7: Identify B2B and B2C sales
A sale to a customer with a valid GSTIN is generally treated as B2B. A sale without a valid recipient GSTIN is generally treated as B2C.
Do not classify a transaction as B2B merely because the buyer entered a business name. A valid GSTIN is required.
Step 8: Determine place of supply
Place of supply affects whether IGST or CGST plus SGST applies.
Same state: usually CGST + SGST
Different state: usually IGST
For goods, delivery destination and movement of goods are important. Validate marketplace state codes carefully.
Step 9: Calculate taxable value and tax
Do not calculate taxable value from marketplace settlement.
For a simple tax-exclusive invoice:
Taxable Value = ₹10,000
GST Rate = 18%
IGST = ₹1,800
Invoice Value = ₹11,800For an intrastate transaction:
Taxable Value = ₹10,000
CGST at 9% = ₹900
SGST at 9% = ₹900
Invoice Value = ₹11,800For tax-inclusive invoices, the taxable value must be derived according to the invoice structure.
Step 10: Adjust returns through the correct document
If the customer returns goods after invoicing, review whether a GST credit note was issued.
Do not simply delete the original sale from the earlier period. The original invoice and later credit note may need to be reported separately.
Step 11: Prepare HSN-wise totals
Group transactions by:
HSN code
Description
UQC
Quantity
GST rate
Taxable value
IGST
CGST
SGST
Cess
Step 12: Prepare document-series details
Review invoice and note series for Table 13:
Total documents issued
Cancelled documents
Net documents issued
Missing invoice numbers
Credit-note series
Debit-note series
Step 13: Map transactions into GSTR-1 tables
Map each transaction into the applicable section, such as:
Table 4 for B2B
Table 5 for applicable invoice-level interstate B2C
Table 7 for consolidated B2C
Table 8 for nil-rated, exempt and non-GST supplies
Table 9 for amendments and notes
Table 12 for HSN summary
Table 13 for documents issued
Table 14 for supplies through ECOs
Table 15 for specified Section 9(5) supplies
Step 14: Reconcile with books and other GST records
Compare the prepared data with:
Accounting sales register
Tax invoices
Credit-note register
GSTR-3B working
Marketplace TCS reports
GSTR-8-related records
Previous-period amendments
E-invoice or IRN data, where applicable
Step 15: Generate JSON or enter data on the GST Portal
A marketplace sales to GSTR-1 JSON workflow generally converts validated invoice and summary data into the format accepted by the GST offline utility or GST Portal.
Before uploading:
Keep a backup.
Confirm the selected GSTIN.
Confirm the return period.
Validate JSON through the relevant utility.
Download and review the error report if the file is rejected.
Correct only the affected records.
Generate a fresh JSON after corrections.
How to Classify B2B and B2C Sales
B2B sales
B2B means Business-to-Business. These are sales made to a GST-registered recipient who provides a valid GSTIN.
B2B invoices are generally reported invoice by invoice and include:
Recipient GSTIN
Invoice number
Invoice date
Invoice value
Place of supply
Reverse-charge indicator where applicable
Taxable value
Tax rate
IGST, CGST, SGST and cess
An incorrect GSTIN may affect the buyer’s visibility of the invoice and input tax credit records. The GST Portal provides a taxpayer-search facility that can be used to check registration details.
Example
A Gujarat seller sells goods worth ₹50,000 plus 18% GST to a registered buyer in Maharashtra.
This is:
B2B
Interstate supply
IGST applicable
Invoice-level reporting required
B2C sales
B2C means Business-to-Consumer. These are sales made to unregistered customers or customers who do not provide a valid GSTIN.
B2C sales are divided based on:
Interstate or intrastate supply
Invoice value
Place of supply
GST rate
Most regular consumer orders are reported in consolidated form by state and tax rate.
For applicable interstate B2C invoices exceeding the current invoice-level threshold, invoice-wise reporting may be required under Table 5. The threshold was reduced from ₹2.5 lakh to ₹1 lakh under the relevant rule changes, so the applicable return-period instructions should always be checked.
B2CL and B2CS
These terms are commonly used in GST reporting:
B2CL: Larger interstate B2C invoices requiring invoice-level reporting under applicable rules.
B2CS: Other B2C supplies generally reported in consolidated form.
Do not rely only on old Excel templates because the threshold and portal structure may change.
Invalid GSTIN: B2B or B2C?
A transaction should not be treated as B2B merely because a GSTIN field contains 15 characters. Validate:
GSTIN format
Registration status
State code
Buyer name
Whether the GSTIN was valid on the invoice date
An invalid or unrelated GSTIN may require correction based on the actual invoice and supporting documents.
How to Handle Returns, RTO and Credit Notes
Order cancelled before invoicing
Where an order is cancelled before a tax invoice is issued and no taxable supply takes place, it may not form part of outward taxable sales.
However, verify whether the marketplace generated an invoice automatically before cancellation.
Invoice cancelled
A cancelled invoice should remain visible in the document series where required. Do not reuse the same invoice number for another transaction.
Return after invoicing
Where goods are returned after the invoice was issued, the seller may need to issue a credit note and report the adjustment under the applicable GSTR-1 section.
Return to Origin
RTO means the shipment returns to the seller because delivery was unsuccessful.
An RTO is not always the same as a pre-invoice cancellation. Check:
Was the invoice issued?
Did goods move?
Was the supply reported previously?
Was a credit note created?
Does the marketplace report RTO in the current or later month?
Partial return
Suppose an invoice contains three products and the buyer returns one. Do not reverse the complete invoice. Prepare the adjustment only for the returned item or value, based on the actual credit note.
B2B credit notes
Credit notes relating to registered recipients are commonly reported in the registered credit/debit-note section, often referred to as CDNR.
Include:
Recipient GSTIN
Original invoice reference where required
Credit-note number
Credit-note date
Taxable-value reduction
Tax adjustment
Unregistered-customer credit notes
Applicable credit or debit notes for unregistered recipients may fall under the relevant unregistered or B2C reporting structure, depending on current GSTR-1 requirements.
Marketplace TCS returns are not the same as GSTR-1 returns
CBIC explains that for TCS calculation, the e-commerce operator works with net taxable supplies after reducing returned supplies. However, this TCS calculation does not replace the seller’s invoice and credit-note treatment in GSTR-1.
How to Prepare the HSN Summary
HSN stands for Harmonised System of Nomenclature. It is used to classify goods.
The e-commerce HSN summary in Table 12 may include:
HSN code
Description
UQC
Total quantity
Total value
Taxable value
IGST
CGST
SGST
Cess
Example
Suppose the seller has the following sales:
HSN | Quantity | Taxable Value | Rate |
|---|---|---|---|
6109 | 100 | 50,000 | 5% |
6109 | 50 | 30,000 | 5% |
4202 | 20 | 40,000 | 18% |
The HSN summary should combine the first two rows:
HSN | Quantity | Taxable Value | Rate |
|---|---|---|---|
6109 | 150 | 80,000 | 5% |
4202 | 20 | 40,000 | 18% |
Do not combine the same HSN across different tax rates without checking why different rates were used.
Common HSN errors
Missing HSN code
Incorrect tax rate
Quantity reported as zero
Wrong UQC
HSN total not matching invoice totals
Return quantity not adjusted
B2B and B2C summaries not prepared as required by the portal
Using product SKU instead of HSN
Important GSTR-1 Tables for E-commerce Sellers
Table | What it Covers |
|---|---|
Table 4 | B2B invoices |
Table 5 | Applicable invoice-level interstate B2C supplies |
Table 7 | Other B2C supplies |
Table 8 | Nil-rated, exempt and non-GST supplies |
Table 9 | Amendments, credit notes and debit notes |
Table 12 | HSN summary |
Table 13 | Documents issued |
Table 14 | Supplies made through e-commerce operators |
Table 15 | Supplies under Section 9(5) |
Table 4 – B2B Supplies
Use Table 4 for sales to registered customers.
Validate:
Customer GSTIN
Invoice number
Invoice date
Place of supply
Taxable value
GST rate
Tax amount
Table 5 – Applicable B2C Large Supplies
This section applies to interstate B2C invoices requiring invoice-level reporting under current rules.
The current invoice threshold must be checked for the relevant return period. The rule framework now refers to interstate supplies above ₹1 lakh for invoice-wise reporting, while lower-value interstate B2C supplies are consolidated.
Table 7 – B2C Other Supplies
This table generally contains consolidated B2C transactions.
Prepare totals by:
Place of supply
Tax rate
Interstate or intrastate status
E-commerce operator details where required
Table 8 – Nil-Rated, Exempt and Non-GST Supplies
Use this table only for genuinely:
Nil-rated supplies
Exempt supplies
Non-GST supplies
Exports are zero-rated supplies and should not be treated as exempt merely because no GST was charged under LUT.
Table 9 – Amendments and Credit/Debit Notes
Use the applicable amendment or note section for:
Corrections to earlier invoices
B2B credit notes
Debit notes
Prior-period adjustments
Do not overwrite the original invoice in your accounting records simply to make the current return match.
Table 12 – HSN Summary
This table reports HSN-wise quantity, taxable value and tax.
Reconcile Table 12 totals with the outward-supply tables.
Table 13 – Documents Issued
Report invoice and document series, including:
Opening and closing numbers
Total issued
Cancelled documents
Net issued
Table 14 – Supplies Through E-commerce Operators
GSTR-1 Table 14 captures operator-related information for supplies made through e-commerce operators.
Review operator-wise values for:
Amazon
Flipkart
Meesho
Myntra
AJIO
JioMart
Depending on the applicable table structure, details may include the ECO GSTIN and taxable value of supplies made through that operator.
Table 14 is additional reporting. It does not mean the same sale should be excluded from the normal B2B or B2C sections.
Table 15 – Supplies Under Section 9(5)
Table 15 applies to specified services where the e-commerce operator is liable to pay GST under Section 9(5).
CBIC clearly states that this operator-liability treatment applies only to notified services. It should not be applied to every ordinary product sale made through an online marketplace.
How Table 14 and Table 15 Apply to Online Sellers
The easiest way to understand the difference is:
Point | Table 14 | Table 15 |
|---|---|---|
Main purpose | Reports supplies made through an e-commerce operator | Reports notified Section 9(5) supplies |
Tax normally paid by | Seller, for normal taxable marketplace sales | E-commerce operator for notified services |
Applies to ordinary product sales? | Commonly relevant for operator-wise reporting | Not merely because goods were sold online |
Key detail | ECO GSTIN and operator-wise taxable value | Notified service and operator liability |
Table 14 example
A seller makes taxable product sales through Amazon and Flipkart.
The seller may need to:
Report B2B and B2C invoices in their normal tables.
Report operator-wise details under Table 14 as applicable.
Reconcile Table 14 with marketplace reports and TCS records.
Table 15 example
A service falls under a notified category for which the e-commerce operator is legally responsible for paying GST.
Only then should the related transaction be considered for the applicable Table 15 reporting.
Do not use Table 15 for regular Amazon, Flipkart, Meesho, Myntra, AJIO or JioMart product sales without confirming legal applicability.
Monthly, Quarterly and IFF Filing Conditions
Monthly GSTR-1
Monthly filing is generally suitable for:
High-volume sellers
Sellers with many B2B customers
Taxpayers not under the QRMP scheme
Businesses requiring frequent reconciliation
The standard monthly due-date framework is generally the 11th of the following month, subject to extensions or notifications. Always confirm the due date on the GST Portal.
Quarterly GSTR-1 under QRMP
Eligible taxpayers under the Quarterly Return Monthly Payment scheme may file GSTR-1 quarterly while paying tax monthly under the scheme.
Even where GSTR-1 is quarterly, marketplace reports should still be downloaded and reconciled every month. Waiting until the quarter ends can make it difficult to identify:
Missing invoices
Wrong GSTINs
Returns from earlier months
Stock-transfer differences
TCS mismatches
Invoice Furnishing Facility
IFF is an optional facility for taxpayers under QRMP. It allows selected B2B invoices and registered-recipient credit/debit notes to be furnished during the first and second months of the quarter.
The official GST Portal FAQ states that IFF includes selected B2B tables and registered credit/debit notes. It is optional, available in the first two months of a quarter, and documents furnished through IFF do not need to be entered again in the quarterly GSTR-1.
Can B2C sales be uploaded through IFF?
IFF is mainly designed for B2B documents so that registered buyers can receive invoice details earlier. Regular B2C marketplace sales are normally included in the quarterly GSTR-1 rather than furnished through IFF.
Practical examples
B2C-only marketplace seller:
The seller may not gain much practical benefit from IFF because IFF focuses mainly on B2B documents.
Seller with B2B and B2C sales:
The seller may furnish eligible B2B invoices through IFF and report B2C summaries in the quarterly GSTR-1.
High-volume seller:
Monthly filing may be easier for regular reconciliation and buyer ITC visibility, depending on eligibility and business requirements.
Common GSTR-1 Mistakes Made by E-commerce Sellers
Using settlement value as sales value
Problem: Settlement includes deductions and does not represent gross taxable sales.
Prevention: Use invoice-level sales reports.
Mixing B2B and B2C transactions
Problem: Registered-customer invoices may be omitted from invoice-level reporting.
Prevention: Validate every customer GSTIN.
Missing returns and RTO
Problem: Taxable sales may be overstated.
Prevention: Reconcile sales reports with return, RTO and credit-note reports.
Treating every RTO as a cancelled order
Problem: An invoice may already have been issued.
Prevention: Check invoice and credit-note status.
Using an invalid GSTIN
Problem: The invoice may not appear correctly for the recipient.
Prevention: Validate the GSTIN and state code.
Selecting the wrong place of supply
Problem: CGST and SGST may be reported instead of IGST, or vice versa.
Prevention: Verify delivery state, recipient GSTIN and supply location.
Combining multiple GSTINs
Problem: Sales may be reported in the wrong registration.
Prevention: Prepare a separate dataset for each GSTIN.
Ignoring stock transfers
Problem: Taxable transfers between registrations may be missed.
Prevention: Review Amazon STR and other warehouse-transfer reports.
Missing credit notes
Problem: Taxable value and GST may be overstated.
Prevention: Match every return with its invoice and credit note.
Incorrect HSN summary
Problem: Table 12 may not match invoice tables.
Prevention: Recalculate HSN totals after returns and adjustments.
Missing Table 14
Problem: Operator-wise marketplace information may remain incomplete.
Prevention: Reconcile marketplace-wise values and ECO GSTINs.
Confusing GST TCS with output GST
Problem: TCS may be wrongly reduced from GST liability.
Prevention: Reconcile TCS separately. TCS and output tax are not the same.
Uploading the wrong month’s report
Problem: Duplicate or missing invoices.
Prevention: Verify report date range and invoice dates before processing.
Editing original marketplace files
Problem: A marketplace GST Excel converter may fail when headers or sheets change.
Prevention: Always process the original file.
Duplicate invoice reporting
Problem: Sales and tax are overstated.
Prevention: Use invoice-level duplicate checks across all source files.
Ignoring previous-period amendments
Problem: Earlier errors remain unresolved.
Prevention: Maintain an amendment tracker.
Reporting zero-rated supplies as exempt
Problem: Exports may be mapped to the wrong table.
Prevention: Separate exports, exempt supplies and nil-rated supplies.
Using Table 15 for regular product sales
Problem: Ordinary marketplace sales may be wrongly classified.
Prevention: Use Table 15 only where Section 9(5) legally applies.
GSTR-1 Reconciliation and Preparation Checklist
Before generating the final JSON or filing, compare:
Marketplace gross sales
Tax invoice totals
B2B invoice totals
B2C state-wise totals
Interstate and intrastate totals
Sales returns
RTO
Cancelled invoices
Credit notes
Debit notes
Taxable value
IGST
CGST
SGST
Cess
HSN totals
Document series
Marketplace-wise Table 14 totals
Accounting sales register
GSTR-1 draft
GSTR-3B outward-supply values
TCS records
Previous-period amendments
E-invoice or IRN data, where applicable
Why settlement and GSTR-1 totals normally differ
Marketplace settlements may contain:
Commission deductions
Shipping charges
Advertising expenses
Penalties
GST on marketplace fees
TCS
TDS
Refunds
Earlier-period adjustments
Reserve or hold amounts
Therefore, settlement totals should be reconciled with accounts, but they should not replace invoice-level outward-supply data.
Final review before upload
Correct GSTIN selected
Correct tax period selected
All marketplaces included
Customer GSTINs validated
B2B and B2C correctly separated
Returns and credit notes included
Place of supply checked
GST rates checked
HSN summary matched
Table 13 completed
Table 14 checked operator-wise
Table 15 used only where applicable
Books and GSTR-3B compared
TCS reconciled separately
JSON validated
Error report resolved
How CAWork Suite Helps Generate GSTR-1
CAWork Suite helps e-commerce sellers, accountants and Chartered Accountants organise marketplace reports for GSTR-1 preparation.
The supported workflow includes:
Amazon B2C
Amazon B2B
Flipkart
Meesho
Myntra
AJIO
JioMart
Users can select the marketplace, upload the required original reports, process sales and return data, separate B2B and B2C transactions, review state-wise values, prepare HSN summaries and check applicable GSTR-1 tables.
CAWork Suite can help reduce repeated manual Excel work by bringing marketplace-specific data into a more organised review workflow. Users can review table-wise results and edit calculated data where corrections are required before using the final output.
Simple CAWork Suite workflow
Select the marketplace.
Choose the relevant B2B or B2C workflow where available.
Upload the original marketplace files.
Process sales, returns, RTO and applicable stock-transfer records.
Review state-wise and tax-rate-wise data.
Check B2B and B2C classification.
Review HSN summary and applicable GSTR-1 tables.
Correct data where required.
Validate totals before final use.
Prepare marketplace-wise GSTR-1 data with CAWork Suite and review every table before filing.
Frequently Asked Questions
How do e-commerce sellers file GSTR-1?
Download all marketplace invoice, sales and return reports, classify B2B and B2C transactions, calculate GST by place of supply, prepare HSN and table-wise summaries, reconcile the results with books and upload or enter the final data on the GST Portal.
Which GSTR-1 table is used for e-commerce sales?
Normal sales are reported in the applicable B2B or B2C tables. Table 14 additionally captures details of supplies made through e-commerce operators. Table 15 applies only to notified Section 9(5) supplies.
Is marketplace settlement value reported in GSTR-1?
No. GSTR-1 should be prepared from invoice-level outward supplies. Settlement amounts may include commission, shipping fees, TCS, TDS, returns and other deductions.
How are Amazon B2C sales reported in GSTR-1?
Download MTR_B2C.csv, classify transactions by state and GST rate, identify applicable invoice-level interstate B2C invoices and consolidate the remaining B2C supplies according to current GSTR-1 rules.
How do I convert an Amazon sales report into GSTR-1 JSON?
Download the correct Amazon MTR file, validate invoice, state, HSN, taxable-value and tax fields, separate B2B and B2C data, map records into GSTR-1 tables and generate JSON through a compatible GST workflow or utility.
How are Amazon B2B sales reported?
Use the Amazon MTR B2B report, validate recipient GSTINs and report eligible invoices individually with invoice number, date, place of supply, taxable value and tax breakup.
How should Flipkart returns be handled?
Match each return with its original invoice and determine whether a credit note was issued. Do not simply remove a prior-period invoice from the current calculation.
Which files are required for Meesho GSTR-1?
Use tcs_sales.xlsx, tcs_sales_return.xlsx and Tax_invoice_details.xlsx for the same period. Unzip the tax-invoice download and use the Excel file only.
Is GST TCS deducted from output GST?
No. Output GST is calculated on taxable outward supplies. TCS collected by the marketplace is reconciled separately through the relevant GST records.
What is GSTR-1 Table 14?
Table 14 contains information about supplies made through e-commerce operators, including operator-related details and taxable values as applicable.
Does Table 15 apply to all marketplace sales?
No. Table 15 applies to notified services under Section 9(5) where the e-commerce operator is liable to pay GST. It does not apply to every normal product sale.
Can a quarterly filer use IFF for marketplace B2B invoices?
Yes, an eligible QRMP taxpayer may optionally use IFF to furnish selected B2B invoices and registered-person credit/debit notes in the first two months of a quarter.
How should RTO transactions be treated?
Check whether an invoice was issued and whether a credit note exists. Do not assume that every RTO should be deleted from sales.
Can reports from different GSTINs be combined?
They may be reviewed centrally, but a separate GSTR-1 must be prepared for each GSTIN based on transactions belonging to that registration.
How can I upload marketplace GSTR-1 JSON on the GST Portal?
Log in to the GST Portal, open the relevant GSTR-1 return period, use the available upload or offline-utility workflow, upload the validated JSON, review the generated summary and resolve any error report before filing.
Conclusion
Preparing GSTR-1 for e-commerce sellers becomes easier when you start with the correct original marketplace reports. Download sales, invoice, return, RTO and stock-transfer files for the correct period. Separate B2B and B2C transactions, verify place of supply, calculate IGST or CGST and SGST correctly, prepare the HSN summary and map transactions into the applicable GSTR-1 tables.
Pay special attention to credit notes, operator-wise Table 14 values, Section 9(5) applicability under Table 15, GST TCS reconciliation and differences between settlement values and taxable sales.
CAWork Suite helps organise Amazon, Flipkart, Meesho, Myntra, AJIO and JioMart reports into a marketplace-wise, state-wise and table-wise GSTR-1 review workflow. The final data should always be checked by the taxpayer, accountant or GST professional before filing.
Put This Into Practice
Use CAWork Suite to automate this workflow.