Flipkart sales report explained: the columns that matter for GST
The Flipkart Sales Report has about sixty columns, but GSTR-1 needs fewer than twenty. The ones that matter are Seller GSTIN, Event Type, HSN Code, Taxable Value, the IGST, CGST and SGST rate and amount columns, Customer's Delivery State, Buyer Invoice ID and Business GST Number. Most of the rest explain the price or the payout.
- The file has three sheets: Help, Sales Report and Cash Back Report. Flipkart's Help sheet says the Sales Report lists every invoice created, returned, cancelled or voided in the month.
- Use the column headed Taxable Value (Final Invoice Amount -Taxes) as your GST base. Not the price before discount, and not the final invoice amount.
- Customer's Delivery State is your place of supply. Customer's Billing State is not.
- The TCS and TDS columns show what Flipkart deducted. They do not go into GSTR-1.
In this guide
Which report is this?
In Seller Hub you request it under Reports, then Tax Report, then Sales Report. Our guide on downloading the Flipkart report has the clicks. Flipkart's own developer documentation describes the Sales Report as sales over a period based on customer invoices, for posting sales and paying sales taxes. It lists a separate GSTR Report as a monthly summary for GSTR-1 and GSTR-8.
So why work from the Sales Report? Because it is line by line. You can see every sale and return, its State and its HSN, and check the summary against it.
The columns that drive your GSTR-1
| Column | What it tells you | Where it goes |
|---|---|---|
| Seller GSTIN | Which of your registrations the row belongs to | Keep only rows for the GSTIN you are filing |
| Event Type, Event Sub Type | Whether the row is a sale or a return, and what kind | Sales add, returns subtract |
| HSN Code, Item Quantity | Product classification code and units | Table 12, the HSN summary |
| Taxable Value (Final Invoice Amount -Taxes) | The value GST is charged on | Tables 4, 7, 12 and 14 |
| IGST, CGST and SGST Rate and Amount | The tax rate and the tax on the row | Same tables, by rate |
| Customer's Delivery State | Where the goods ended up | Place of supply for Table 7 |
| Buyer Invoice ID, Buyer Invoice Date | The invoice number and date issued to the customer | Table 13, documents issued |
| Business Name, Business GST Number | Filled when the buyer gave a GSTIN | Ask whether the sale belongs in Table 4 as B2B |
Two points need care. First, Seller GSTIN: a seller registered in more than one State can get one report covering all of them. Filing every row under one GSTIN overstates that registration. Second, the State columns. Under section 10(1)(a) of the IGST Act, the place of supply of goods is where the movement ends for delivery. Billing and delivery can differ when someone sends a gift, so always use the delivery column.
The columns that explain the price
Price before discount, Total Discount, Seller Share, Bank Offer Share, Price after discount, Shipping Charges and Final Invoice Amount build up the customer's bill. Their headers spell out the arithmetic: price after discount is price before discount less total discount, and the final invoice amount adds shipping. Taxable Value is the final invoice amount less the taxes in it.
These columns are useful for checking your margin. They are not the GST base. Neither is Usual Price.
The columns you can set aside for GSTR-1
- TCS IGST, CGST and SGST Rate and Amount, Total TCS Deducted. The tax collected at source that Flipkart keeps back and reports in its own return. You claim it as a credit. See how to claim TCS credit.
- TDS Rate and TDS Amount. Income tax deducted by Flipkart. It matters for your income tax return, not your GST return.
- CST, VAT and Luxury Cess columns. Headings for older or special taxes. Check they are empty for your products.
- Order ID and Order Item ID. Not reported, but they link a return to its sale and a Cash Back row to its order.
- Order Date, Order Approval Date, Fulfilment Type, Order Type, Warehouse ID, Order Shipped From (State), Is Shopsy Order?, IRN, IMEI, Beneficiary Name, FSN, SKU, Product Title. Operational detail. Useful for tracing a row, not for the return itself.
What about the Cash Back Report sheet?
Flipkart's Help sheet says this lists the cash back credit notes and debit notes from Flipkart to sellers for promotion offers where the bank bears the offer. Each row has a Document Type, a Credit Note ID/ Debit Note ID, an Invoice Amount and a Taxable Value. Flipkart notes that credit notes show a positive Invoice Amount and debit notes a negative one, and that you link them to the Sales Report through Order ID or Order Item ID.
Do not delete this sheet. It changes the value of sales already reported. If it carries many rows for you, ask your CA how they should sit in your GSTR-1 for the month.
A worked example
One row from a Delhi seller's report, for a kurta delivered to Karnataka. Say the rate is 5%.
| Column | Value |
|---|---|
| Price before discount | Rs 1,299.00 |
| Total Discount | Rs 250.00 |
| Final Invoice Amount | Rs 1,049.00 |
| Taxable Value | Rs 999.05 |
| IGST Amount at 5% | Rs 49.95 |
| Total TCS Deducted at 0.5% | Rs 5.00 |
Your GSTR-1 shows Rs 999.05 and IGST of Rs 49.95 in Table 7 against Karnataka. Use Price before discount by mistake and you would show tax of Rs 64.95, paying Rs 15 too much on one order. Across 1,000 orders a month, that is Rs 15,000 of tax you did not owe. The Rs 5.00 of TCS is a credit you claim, not tax you add.
The mistake people usually make
The most common one is picking the wrong money column. Final Invoice Amount includes the tax, so using it as the base charges GST on GST. Price before discount ignores the discount the customer actually got.
The second is filtering out returns. Rows marked as returns reduce your sales for the month in which they are processed. Drop them and you pay tax on goods that came back.
The third is editing the file before use. Sorting, deleting or pasting columns is the main reason totals stop matching Flipkart's figures for your GSTIN. Keep the downloaded file as it is and work on a copy.
Do it yourself or use a tool?
With a few hundred rows a month, a careful pivot table on the columns above gets you to GSTR-1. With thousands of rows, several GSTINs or sales on other marketplaces too, the risk is in the sorting, and a tool saves time. For how each figure lands in the return, see Flipkart GSTR-1 filing.
Sources
- Flipkart Seller APIs: report types, including the Sales Report and GSTR Report (checked 13 Nov 2026)
- GST portal: FAQs on Form GSTR-1 (checked 13 Nov 2026)
- Notification 15/2024-Central Tax: TCS rate for e-commerce operators (GST Council) (checked 13 Nov 2026)
- Taxmann: IGST Act section 10(1)(a) quoted (secondary) (checked 13 Nov 2026)
How AprilTax can help
AprilTax has a free GSTR-1 tool for online sellers. You upload the Flipkart Sales Report as downloaded, and it prepares the B2B, B2C, HSN summary, documents issued and e-commerce tables, runs about 30 checks and gives you a JSON file to upload on the GST portal yourself. It also matches the TCS Flipkart reported against your sales.
Frequently asked questions
Which column in the Flipkart Sales Report is the taxable value?
Should I use billing state or delivery state for GSTR-1?
Do the TCS columns go into GSTR-1?
What is the Cash Back Report sheet?
What does the Seller GSTIN column do?
What are the TDS columns in the Flipkart report?
Can I delete return rows from the report?
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