How to Generate GSTR-1 from JioMart Seller GST Report

Preparing GSTR-1 from a JioMart seller GST report can look confusing because the CSV contains sales, returns, invoice details, HSN codes, different GST rates, customer states, TCS and TDS information in the same file.

The good part is that you do not need multiple JioMart files for this workflow. The JioMart Order & Return report contains both forward sales and return transactions. Once you understand which fields are important, you can separate sales and returns, calculate GST, prepare B2CS or B2CL, create the HSN summary and reconcile the final GSTR-1 working.

This guide explains the complete process in simple language for JioMart sellers, accountants and CAs. At the end, we will also show how CAWork Suite works as GSTR-1 software for ecommerce sellers and automates most of this manual work.

Table of Contents

1. What is a JioMart seller GST report?

2. Which JioMart file is required?

3. Important JioMart fields

4. How to prepare GSTR-1 manually

5. How to handle JioMart returns

6. B2CS and B2CL classification

7. HSN summary

8. JioMart TCS and Table 14

9. Final GST reconciliation

10. Common mistakes

11. How CAWork Suite helps

12. FAQs

What Is a JioMart Seller GST Report?

A JioMart seller GST report is a transaction-level report containing information required to understand the seller's marketplace sales and returns.

The report can contain:

• Seller GSTIN

• Order ID

• Order Item ID

• Sale or return type

• Order status

• Invoice number and date

• HSN code

• Quantity

• Customer state

• Taxable value

• Invoice value

• IGST

• CGST

• SGST or UTGST

• TCS

• TDS

This information can then be organised into the applicable GSTR-1 working.

The important point is:

JioMart settlement amount is not automatically your GSTR-1 turnover.

JioMart's own seller information explains that seller payments are deposited after JioMart fees, and its fee structure includes items such as commission, fixed fees, shipping fees and return-related charges. These settlement deductions are different from the customer invoice value used for outward GST reporting.

Which JioMart File Is Required for GSTR-1?

For this workflow, you need one JioMart CSV report.

Download Path

JioMart Seller Panel → Reports → Order & Return Reports

Select the required period and download the original report in CSV format.

The same report can contain:

Forward Sales
        +
Customer Returns
        +
Invoice Details
        +
GST Details
        +
HSN Details
        +
TCS Information
        ↓
JioMart GSTR-1 Working

Keep the original CSV unchanged.

Do not:

• Rename original headings

• Delete return rows

• Remove repeated invoice numbers without checking

• Change GST values

• Convert return transactions into negative values before understanding the report structure

JioMart report formats can change, so always check the headings in your downloaded file.

Important Fields in the JioMart Report

These are some of the most useful fields for GSTR-1 preparation:

One useful feature of this report structure is that the same Order ID and Order Item ID can help connect a return with its original shipment.

How to Prepare JioMart GSTR-1 Manually

Step 1: Check Seller GSTIN and Filing Period

Start with:

• Seller GSTIN

• Buyer Invoice Date

• Required return month or quarter

Every transaction should belong to the GSTIN for which you are preparing GSTR-1.

If a business operates with multiple GSTINs, prepare each registration separately.

Step 2: Separate Sales and Returns

Use:

• Type

• Event Type

• Event Sub Type

• Order Status

For example:

Type = shipment
Event Type = sale
→ Forward Sale

Type = return
Event Type = return
→ Return Transaction

Return sub-types may also help explain the nature of the return.

Very Important: Do Not Depend Only on Positive or Negative Values

A return record can contain positive taxable and invoice values even though it represents a reversal.

Therefore:

Use Type and Event Type to understand whether a row is a sale or return.

Do not simply add every positive value as sales.

Also, if a shipment has a status such as shipment_return, check whether a separate matching return record already exists before reversing it again.

Otherwise, you may reduce the same sale twice.

Step 3: Check Taxable Value and GST

The main field for taxable value is:

Taxable Value (Final Invoice Amount -Taxes)

The important total-value fields are:

• Final Invoice Amount

• Buyer Invoice Amount

A basic check is:

Taxable Value
+ IGST
OR
+ CGST + SGST
≈ Final Invoice Amount

Simple Example

Taxable value = ₹1,000

GST rate = 5%

If intrastate:

CGST 2.5% = ₹25

SGST 2.5% = ₹25

Invoice Value = ₹1,050

If interstate:

IGST 5% = ₹50

Invoice Value = ₹1,050

Step 4: Check Place of Supply

For normal goods, compare:

• Order Shipped From (State)

• Customer's Delivery State

Same State

Seller ships from Gujarat
Customer delivery state = Gujarat

Normally:

CGST + SGST

Different State

Seller ships from Gujarat
Customer delivery state = Maharashtra

Normally:

IGST

For goods involving movement, GST law generally places the place of supply where movement ends for delivery to the recipient. Actual treatment should still be checked against the invoice and applicable facts.

How to Classify B2CS and B2CL

The JioMart CSV structure used for this workflow does not contain a direct buyer GSTIN field.

Therefore, do not invent a buyer GSTIN or automatically classify a transaction as B2B.

For normal unregistered-customer sales:

B2CS

• Intrastate B2C sale → B2CS

• Interstate B2C invoice up to ₹1,00,000 → B2CS

B2CL

• Interstate B2C invoice above ₹1,00,000 → B2CL

From 1 August 2024, the GSTR-1 interstate B2C invoice-wise reporting threshold was reduced from ₹2.5 lakh to ₹1 lakh. The rule also confirms that intrastate B2C supplies and interstate B2C invoices up to ₹1 lakh are reported in consolidated form.

Apply the Threshold to the Complete Invoice

Suppose:

Product A = ₹60,000
Product B = ₹50,000

Complete Invoice = ₹1,10,000

If this is an interstate sale to an unregistered customer:

Classification = B2CL

Do not test ₹1 lakh against each product row separately.

How to Handle JioMart Returns

The same JioMart file contains return records.

Match the return with its original sale using:

Order ID
+
Order Item ID

Then check:

• Original invoice

• Original taxable value

• GST

• Return transaction

• Return document date

• Whether the sale was already included in an earlier return period

Full Return Example

Original taxable value = ₹5,000

IGST = ₹900

Valid full return:

Taxable Value Reversed = ₹5,000
IGST Reversed = ₹900

Return in a Later GST Period

Suppose the original invoice was reported in January but the product is returned in February.

Do not delete the January invoice.

The original invoice remains in January. The applicable return or credit-note adjustment should be considered in the correct later period.

The JioMart report provides Buyer Invoice ID and Buyer Invoice Date for transaction records, but it does not provide a clearly named Credit Note Number field. If a GSTR-1 treatment requires a formal credit-note number, verify that information from the actual supporting document instead of guessing it.

How to Prepare the HSN Summary

The JioMart report contains:

• HSN Code

• Product Title/Description

• Item Quantity

• Taxable Value (Final Invoice Amount -Taxes)

• GST rates

• GST amounts

This makes HSN preparation easier.

Group transactions by:

HSN Code + GST Rate

Then calculate:

Net Quantity
=
Sale Quantity − Valid Return Quantity

Net Taxable Value
=
Sale Taxable Value − Valid Return Taxable Value

And calculate the net:

• IGST

• CGST

• SGST/UTGST

• Cess, if applicable

GSTR-1 Table 12 contains HSN-wise outward-supply information, and GST Portal data can later be downloaded HSN-wise for reconciliation.

JioMart TCS and GSTR-1 Table 14

The JioMart report contains detailed TCS fields:

• TCS IGST Rate

• TCS IGST Amount

• TCS CGST Rate

• TCS CGST Amount

• TCS SGST Rate

• TCS SGST Amount

• Total TCS Deducted

TCS Is Not Output GST

Do not calculate:

Sales − TCS = GSTR-1 Turnover

TCS collected by an e-commerce operator is separate from the GST charged by the seller on the customer invoice.

Section 52 requires an e-commerce operator to collect TCS on applicable net taxable supplies where the operator collects the consideration. The TCS rate was reduced in 2024 to 0.5% in total—0.25% CGST plus 0.25% SGST/UTGST for intrastate supplies, with the corresponding 0.5% IGST rate for interstate supplies.

For older transaction periods, the report may contain the rate applicable to that period. Do not overwrite historical report values simply because the current rate has changed.

What About TDS 194O?

The JioMart CSV also contains:

• TDS 194O Rate

• TDS 194O Amount

Keep these values separate from GSTR-1 GST calculations. Do not add TDS or TCS into the customer GST amount.

GSTR-1 Table 14 for JioMart Sales

Marketplace sales may also require reporting in the applicable e-commerce operator section of GSTR-1.

The normal taxable sale is first classified in its applicable sales section such as B2CS or B2CL.

The e-commerce reporting requirement is an additional marketplace summary, not a second taxable sale.

If the JioMart report does not provide the required ECO GSTIN, obtain it from verified JioMart/GST records rather than guessing it.

Final GST Reconciliation Before Filing

Before finalising your JioMart seller GST report, check:

• Total forward sales

• Total returns

• Net taxable sales

• B2CS total

• B2CL invoices

• Invoice numbers

• Invoice dates

• Customer states

• GST-rate-wise taxable value

• IGST

• CGST

• SGST

• HSN summary

• TCS

• TDS separately

• JioMart report versus accounting books

• Final GSTR-1 working

This is where proper GST reconciliation software or a structured GST reconciliation tool becomes useful when a seller has hundreds or thousands of monthly orders.

Common Mistakes While Preparing JioMart GSTR-1

Avoid these common errors:

• Using settlement amount as sales turnover

• Adding every positive return value as a sale

• Reversing shipment_return and its matching return twice

• Applying B2CL threshold per item instead of per invoice

• Guessing buyer GSTIN

• Using the wrong customer state

• Mixing IGST with CGST and SGST

• Ignoring HSN returns

• Treating TCS as output GST

• Adding TDS 194O to GST

• Removing repeated invoice rows without checking

• Using Order ID as tax invoice number when Buyer Invoice ID is available

How CAWork Suite Generates JioMart GSTR-1 Faster

Why Spend Hours Doing the Same Excel Work Every Month?

Manually converting a JioMart report into GSTR-1 means:

• Separating sales and returns

• Matching Order IDs

• Checking invoice details

• Mapping customer states

• Calculating B2CS and B2CL

• Checking GST rates

• Preparing HSN

• Reconciling TCS

• Checking totals against books

If you manage GSTR-1 for ecommerce sellers, repeating these steps for every client and every filing period can take significant time.

CAWork Suite works as GSTR-1 filing software that simplifies the supported JioMart workflow.

Step 1: Select GSTIN and Filing Period

Choose:

• Seller GSTIN

• Return month or quarter

Step 2: Upload One JioMart CSV

Upload the original supported JioMart Order & Return report.

You do not need to manually separate the sales and return records into different files.

Step 3: Review the GSTR-1 Working

CAWork Suite processes supported information relating to:

• Forward sales

• Returns

• Invoice references

• Place of supply

• B2CS and B2CL

• Taxable values

• GST rates and amounts

• HSN information

• TCS

• Applicable GSTR-1 sections

Review the transactions and correct incomplete or unusual records 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 JioMart CSV → Review and Correct Transactions → Generate GSTR-1 Excel or JSON

For supported and correctly formatted reports, CAWork Suite can prepare a review-ready GSTR-1 working in around two minutes.

Final review can take longer if the source data contains incomplete or unusual transactions.

Stop Preparing JioMart GST Manually

Instead of creating formulas and matching returns every month, upload your original JioMart report, review the calculated GSTR-1 working and generate the supported output through one organised process.

Related GST & Tally Workflows

Accountants handling JioMart sellers normally have other repetitive GST and accounting work too.

CAWork Suite can connect this GSTR-1 workflow with dedicated resources around:

• gst reconciliation software

• gst reconciliation tool

• gstr 2b reconciliation

• gstr 2b reconciliation tool

• gstr 2b reconciliation in excel

• gstr 2b matching tool

• gstr 2b reconciliation software

• gstr 2b reconciliation with books

• reconciliation of gstr 2b with books

• gstr 2b and purchase data reconciliation tool

• reconcile gstr 2b with tally

• bank statement to tally

• bank statement import in tally prime

• import bank statement in tally

• tally prime bank statement import

• bank statement pdf to tally import

• tally for ecommerce

These topics should ideally link to dedicated pages. In particular, GSTR 2B reconciliation has a different search intent from JioMart GSTR-1, so it is better to build a strong dedicated GSTR-2B page rather than overloading this article.

Frequently Asked Questions

1. Which JioMart report is required for GSTR-1?
Use the original JioMart Order & Return Report CSV for the required GSTIN and filing period.

2. Do I need separate JioMart sales and return files?
Not for this workflow. The supported CSV contains both shipment/sale and return transactions.

3. How do I identify a JioMart return?
Check the Type, Event Type and Event Sub Type fields rather than depending only on positive or negative values.

4. Which field contains the JioMart HSN?
Use HSN Code with Item Quantity, taxable value and GST-rate information.

5. How do I identify B2CL?
For current periods, an interstate B2C invoice above ₹1,00,000 is reported invoice-wise. Apply the threshold to the complete invoice value.

6. Can I identify B2B from this JioMart CSV?
The reviewed report structure does not contain a direct buyer GSTIN field. If B2B treatment is required, obtain the valid recipient GSTIN from the tax invoice or another verified source.

7. Is JioMart TCS part of output GST?
No. Marketplace TCS is separate from the seller's output GST and should be reconciled separately.

8. Should JioMart fees reduce GSTR-1 sales?
Do not automatically reduce customer invoice sales by marketplace fees. JioMart separately charges seller fees and pays settlements after applicable deductions.

9. Can the JioMart CSV be directly uploaded to the GST Portal?
The marketplace CSV is source data and must be converted into the applicable GSTR-1 structure before filing.

10. How does CAWork Suite help?
CAWork Suite processes the supported JioMart report, lets you review the prepared GSTR-1 working and generates supported Excel or JSON output.

Conclusion

Preparing a JioMart seller GST report for GSTR-1 becomes much easier when you understand the fields inside the single Order & Return CSV.

Start by separating shipments and returns, check invoice details, place of supply and GST, classify B2CS or B2CL, adjust valid returns, prepare the HSN summary and reconcile TCS separately.

For accountants and sellers handling GSTR-1 for e commerce seller businesses, manually repeating this process every filing period can take unnecessary time.

CAWork Suite simplifies the workflow: select the GSTIN and period, upload the original JioMart CSV, 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, portal requirements and JioMart report formats can change, so verify important transactions before filing.