E-Commerce GST Return Filing Guide
A comprehensive guide for online sellers in India on monthly compliance, Section 52 TCS, return netting, GSTR-1, and GSTR-3B.
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Generate GSTR-1 JSON Now →1. The Mandatory GST Requirement for E-Commerce
Under Section 24(ix) of the Central Goods and Services Tax (CGST) Act, any person supplying goods through an e-commerce operator (such as Meesho, Amazon, Flipkart, or Myntra) is required to obtain mandatory GST registration, irrespective of the ₹40 Lakh annual turnover threshold applicable to offline retail stores.
2. Monthly Filing Calendar for Online Sellers
| Return Form | Statutory Due Date | What Is Reported |
|---|---|---|
| GSTR-1 | 11th of every month | Details of all outward supplies of goods (State-wise B2CS sales, B2B wholesale invoices, HSN summaries, and marketplace ECO declarations). |
| GSTR-3B | 20th of every month | Summary return to pay tax liability after offsetting eligible Input Tax Credit (ITC) on inventory purchases and marketplace seller fees. |
| GSTR-8 (By Marketplaces) | 10th of every month | Filed by Meesho, Amazon, and Flipkart declaring 1% TCS collected from your seller payouts. |
3. How Section 52 TCS Works
E-commerce operators are mandated by the Central Government to deduct 1% Tax Collected at Source (0.5% CGST + 0.5% SGST or 1% IGST) on the net value of taxable supplies made through their platform.
This amount is deposited under your GSTIN via the operator's GSTR-8. When filing your GSTR-1, you declare these net sales in Table 14 (ECO) using the operator's GSTIN (ETIN). You can claim this TCS credit against your cash tax liability when paying GSTR-3B.
4. How to Prevent DRC-01B and Rule 88C Notices
The GST portal runs automated computer audits comparing the tax declared in your GSTR-1 with the tax paid in your GSTR-3B. If the difference exceeds ₹1,000 or 20%, an automated Form DRC-01B notice is issued.
How GSTWali Prevents Notices: GSTWali automatically derives your exact GSTR-3B Table 3.1(a) and Table 3.1.1 liabilities from your GSTR-1 calculations, ensuring 100% mathematical parity across all monthly returns.
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