GSTR-1 for eCommerce Sellers — The Complete Guide
- GSTR-1 is due the 11th of the following month (13th after quarter-end for QRMP).
- Marketplace sales go almost entirely into Table 7 (B2CS), summarised by place of supply and rate — not listed order by order.
- Returns must be netted within each state-and-rate bucket, not as one lump sum.
- If GSTR-1 liability exceeds GSTR-3B by more than ₹1 lakh or 20%, whichever is lower, Rule 88C auto-issues a DRC-01B and you have 7 days to respond.
- You file one GSTR-1 per GSTIN — all marketplaces merge into it.
On this page
If you sell on Meesho, Amazon, Flipkart or Myntra, GSTR-1 is the return that decides whether your GST record is clean or a problem. It is due by the 11th of the following month for monthly filers, and it reports every outward supply you made — which for a marketplace seller means thousands of small B2C orders that have to be summarised correctly rather than listed one by one.
This guide covers what GSTR-1 actually asks for, which tables an eCommerce seller has to fill, the four mistakes that generate most notices, and how to get from a marketplace report to a valid JSON in a few minutes.
What GSTR-1 is, in one paragraph
GSTR-1 is your statement of outward supplies — everything you sold in the period. It is not where you pay tax; that is GSTR-3B. GSTR-1 is where you declare. The two must agree, because the portal compares them automatically and your buyers' input tax credit flows from what you report here. Filing a clean GSTR-1 is what makes you a supplier other businesses can safely buy from.
Due dates and the QRMP choice
| Filing type | GSTR-1 due | GSTR-3B due | Who it suits |
|---|---|---|---|
| Monthly | 11th of next month | 20th of next month | Turnover above ₹5 crore, or anyone who wants buyers to see invoices monthly |
| Quarterly (QRMP) | 13th of month after quarter | 22nd or 24th of month after quarter, by state | Turnover up to ₹5 crore who want less monthly paperwork |
QRMP filers still pay tax every month through PMT-06 — the return is quarterly, the payment is not. QRMP filers can also use the IFF (Invoice Furnishing Facility) by the 13th of each of the first two months of a quarter to push B2B invoices through early, so business buyers get their credit without waiting a full quarter. If you sell only B2C, IFF is of little use to you.
The tables that actually matter to a marketplace seller
GSTR-1 has thirteen tables. Most sellers on Meesho or Flipkart only touch four or five.
| Table | What it holds | Does it apply to you? |
|---|---|---|
| 4A — B2B | Invoice-level detail for sales to GST-registered buyers | Only if a buyer gave you their GSTIN. Most marketplace orders are not B2B. |
| 5 — B2C Large | Interstate sales to unregistered buyers above ₹1 lakh per invoice | Rare for typical marketplace orders |
| 6 — Exports | Zero-rated supplies | Only if you export |
| 7 — B2CS | The main one. All other B2C sales, summarised by place of supply and tax rate | Yes — this is where nearly all your volume goes |
| 9B — Credit/debit notes | Returns and adjustments | Yes, if you had returns (you did) |
| 12 — HSN summary | Sales grouped by HSN code and rate | Yes — and it is now mandatory in a dropdown format |
| 13 — Documents issued | Serial number ranges of invoices, credit notes etc. | Yes — and it is the table people most often get wrong |
Why B2CS is summarised, not itemised
You do not report 4,000 Meesho orders as 4,000 rows. Table 7 groups them: for each combination of place of supply and tax rate, you report one line with the total taxable value and tax. So 4,000 orders across 25 states and 2 rates collapses to roughly 50 rows. This is why marketplace GSTR-1 is a data-summarisation problem, not a data-entry problem — and why doing it in Excel by hand goes wrong.
The four mistakes that cause most notices
1. Returns not netted off
Marketplace reports list sales and returns separately. If you report gross sales and forget to net the returns within the same state and same rate bucket, you have overstated your liability — and you will pay tax on goods that came back to you. The netting has to happen per place-of-supply and per rate, not as one lump sum at the bottom.
2. Wrong IGST vs CGST/SGST split
The split depends on place of supply — where the goods are delivered — compared to your registered state. Same state means CGST + SGST. Different state means IGST. Get this wrong and the total tax can still look right while every individual line is wrong, which the department reconciles head-wise — the mismatch checker compares each tax head separately for exactly this reason.
3. Table 13 counted twice
Documents Issued asks for the total number of documents in a series and the number cancelled. Cancelled documents are part of the total, not additional to it. Adding them separately inflates your count and is a common reason for a mismatch flag.
4. GSTR-1 and GSTR-3B not agreeing
This is the big one. Under Rule 88C, if the liability you declare in GSTR-1 exceeds what you pay in GSTR-3B by more than ₹1,00,000 or 20% of the 3B liability, whichever is lower, the portal auto-issues a DRC-01B intimation. You then have 7 days to pay via DRC-03 or explain in Part B — and if you do not respond, your next GSTR-1 can be blocked under Rule 59(6).
From marketplace report to filed return
- Download the GST report from each marketplace for the period. Every platform names it differently — Meesho calls it a GST report, Amazon a merchant tax report, Flipkart a sales report.
- Check the period boundaries. Orders placed on the 31st but invoiced on the 1st belong to the next month. This is the single most common source of a "my sales don't match" problem.
- Net returns against sales within each state-and-rate bucket.
- Map every product to an HSN code and the correct GST 2.0 rate. See the HSN and rate reference.
- Build the JSON in the GSTN schema and upload it on the portal.
- Reconcile before submitting — the totals in your JSON should equal the totals in your marketplace reports, to the rupee.
If you sell on more than one marketplace
You file one GSTR-1 per GSTIN, not one per marketplace. All four platforms' sales merge into the same Table 7, netted per state and rate across all of them. Each platform also deducts TCS separately and reports it in its own GSTR-8, and all of that credit lands in one electronic cash ledger. The detail is in the multi-marketplace guide.
If you miss the deadline
Late fee is ₹50 per day (₹25 CGST + ₹25 SGST), reduced to ₹20 per day for a NIL return, subject to turnover-based caps. Interest of 18% per annum runs on unpaid tax. The late fee calculator applies the caps for you.
Late filing also has a knock-on effect people underestimate: your buyers cannot claim input credit until you file, and repeated late filing can block your e-way bill generation.
Build your GSTR-1 from the marketplace report itself
Upload the report you already download from Meesho, Amazon, Flipkart or Myntra. GSTWali nets the returns, splits the tax by place of supply, and shows you the reconciliation before you download the JSON.
Generate your GSTR-1 free →Frequently asked questions
What is the GSTR-1 due date for eCommerce sellers?
The 11th of the following month for monthly filers. QRMP (quarterly) filers file by the 13th of the month after the quarter ends, and can use the IFF by the 13th of each of the first two months to push B2B invoices through early.
Do I report every marketplace order separately in GSTR-1?
No. Business-to-consumer marketplace orders go into Table 7 (B2CS), which is summarised by place of supply and tax rate. Thousands of orders typically collapse into a few dozen rows. Only sales to GST-registered buyers who gave you their GSTIN need invoice-level detail, in Table 4A.
Do I file a separate GSTR-1 for Meesho, Amazon and Flipkart?
No. You file one GSTR-1 per GSTIN. Sales from all marketplaces merge into the same return, netted together per state and per rate.
What happens if GSTR-1 and GSTR-3B do not match?
Under Rule 88C, if your GSTR-1 liability exceeds your GSTR-3B liability by more than Rs 1,00,000 or 20% of the 3B liability, whichever is lower, the portal auto-issues a DRC-01B intimation. You have 7 days to pay the difference via DRC-03 or explain it in Part B. If you do not respond, your next GSTR-1 can be blocked under Rule 59(6).
How do I handle returns and cancellations in GSTR-1?
Net them against sales within the same place of supply and the same tax rate bucket. Returns cannot be netted as a single lump sum at the bottom of the return, because each state and rate combination is reported separately.
What is the late fee for GSTR-1?
Rs 50 per day (Rs 25 CGST plus Rs 25 SGST), reduced to Rs 20 per day for a NIL return, subject to caps based on your turnover. Interest of 18% per annum applies to unpaid tax.
Read next
Selling on Meesho, Amazon and Flipkart at onceHow four marketplaces become one return Received a GST notice? Decode itDRC-01B, DRC-01C and ASMT-10 explained HSN codes and GST 2.0 ratesThe reference for Table 12 GSTR-1 vs GSTR-3B mismatch checkerFree tool — applies the real Rule 88C threshold