Marketplace GST Reports to GSTR-1 Summary (India)

About the Marketplace GST Reports to GSTR-1 Summary (India)

Selling on several marketplaces means several GST reports in different layouts for one GSTR-1. This tool reads the reports you download — Meesho’s GST report (tcs_sales and tcs_sales_return, with its Tax invoice details for invoice numbers and HSN codes), Flipkart’s Sales Report and Amazon’s Merchant Tax Report (MTR) — and any other marketplace’s report once you match its columns, keeps the rows of your GSTIN and one month, and builds the GSTR-1 working tables.

You get B2CS (table 7) by place of supply, rate and operator, net of returns; B2B invoices and credit notes; B2C large invoices; supplies through e-commerce operators by operator GSTIN (table 14); the HSN summary (table 12, B2B and B2C apart) checked against GSTN’s HSN/SAC master; and the document series (table 13). The review workbook uses the sheet names and headings of GSTN’s offline tool, the eco sheet included. Your reports stay in your browser.

Common uses

• A seller on Meesho, Flipkart and Amazon preparing one GSTR-1 for the month.
• An accountant checking a client’s B2CS and table 14 against the operators’ figures.
• Finding the HSN codes and invoice numbers missing before the return is due.

Where each line goes

• B2CS (table 7): sales to unregistered buyers, less their returns, by place of supply (the customer’s State), rate and operator — type E with the operator’s GSTIN; intra-State with CGST + SGST, inter-State with IGST. A State and rate whose returns cancel its sales is left out.
• B2CL (table 5): inter-State invoices to unregistered buyers above ₹1,00,000, one by one.
• B2B (tables 4A, 4B, 6B, 6C): sales to registered buyers (the report’s buyer GSTIN), one entry per invoice and rate. A return of a B2B sale reduces it only with a credit note number (table 9B); without one it is listed as a problem.
• HSN summary (table 12): by HSN code, unit and rate, the B2B and B2C tabs apart, returns netted, descriptions from GSTN’s HSN/SAC master.
• Documents (table 13): the invoice and credit-note series in the reports, lowest to highest number; numbers missing inside a series are pointed out, not counted as cancelled.
• Table 14(a): for each operator, the net value of the supplies made through it (sales less returns) and their tax.

Why the operator’s GSTIN matters

Operators that collect TCS under section 52 of the CGST Act report your supplies through them in their own return (GSTR-8), and the GST portal shows you the TCS credit against their GSTIN. The supplies you report through each operator in table 14 should agree with what it reported. The operator’s GSTIN used there is its TCS registration in your State, which has “C” as its 14th character; it is checked here (format and check character). To compare the TCS itself, use E-commerce TCS & TDS Credit Reconciliation.

The file layout

The review workbook has one sheet per section with the names and headings of the Excel template of GSTN’s Returns Offline Tool: b2b,sez,de · b2cl · b2cs · cdnr · cdnur · hsn(b2b) · hsn(b2c) · docs · eco, each under a title and its summary rows, plus a summary and the problems. GSTR-1 itself is rule 59 of the CGST Rules, 2017. GSTN changes the return’s format from time to time, so check the tables against the portal’s summary before filing.

Limitations

• It prepares working tables; it does not log in to the GST portal or file a return.
• Your own sales outside the marketplaces (shop, website, wholesale) are not in these reports: add them to the return yourself, or make the whole return with the GSTR-1 JSON Generator.
• Exports, SEZ supplies, nil-rated supplies, advances and amendments are not prepared from marketplace reports.
• Presets match the columns of the reports as sellers download them; marketplaces rename columns from time to time, so check the column matches.
• Reports without invoice or credit note numbers leave table 13 incomplete; Meesho’s Tax invoice details file fills its invoice numbers.
• Not tax advice: you answer for the return you file.

Privacy

Your reports are read in your browser and never uploaded. Your GSTIN, the operator GSTINs, your unit and column matches are kept in this browser. GSTN’s HSN/SAC master is a static file of this site.