Flipkart Seller GSTR-1 Filing: From Sales Report to JSON, Step by Step

For Flipkart GSTR-1 filing, request the Sales Report under Tax Report in Seller Hub for your period. Report consumer sales, less returns, state-wise in Table 7, any GSTIN buyers in Table 4, then complete Tables 12, 13 and 14. Turn that into a JSON file, upload it on the GST portal and file by the 11th or 13th.

Which Flipkart report do you need?

Seller Hub offers more than one report with tax in the name, so the first question is fair: which one? Under Tax Report you will find a Sales Report and a GST Report. Both can be used. The Sales Report is the better starting point because it gives each order line with its delivery state, and GSTR-1 wants your consumer sales state by state.

The click path is in our guide on downloading the Flipkart GST report.

From Sales Report to filed return, step by step

1. Request the Sales Report for the full period. One month for monthly filers. For quarterly filers, all three months of the quarter.
2. Split sales from returns. The report marks each row as a sale or a return. Keep both. Drop nothing by hand.
3. Check for buyer GSTINs. Rows with a buyer GSTIN are B2B and go to Table 4 invoice by invoice. Everything else is B2C.
4. Total the B2C rows by state and tax rate. Sales minus returns, for each delivery state and each rate. That is Table 7.
5. Build the HSN summary. Group the same rows by HSN code, the product classification code, for Table 12. Give at least 4 digits if your turnover is up to Rs 5 crore, 6 digits above that.
6. Count your documents. Table 13 wants the first and last invoice number of each series, how many were issued and how many cancelled. Do the same for credit notes.
7. Add Table 14. One row with Flipkart's GSTIN, your net sales through Flipkart and the tax on them.
8. Create the JSON and file. The JSON is a file in the format the GST portal reads. You can build it with the portal's offline tool or with GST software. Upload it, check the tables on screen, generate the summary and file. The portal steps are in our portal filing guide.

Which table does each sale land in?

One rarely used line: an inter-state consumer invoice above Rs 1 lakh goes to Table 5 on its own. Most Flipkart orders are far below that.

Why does Table 14 exist when the sales are already in Tables 4 and 7? Because Flipkart files its own return, GSTR-8, saying how much you sold through it. Table 14 is your side of the same number, and the department compares the two.

How are returns treated?

A customer return is a credit note in GST terms. For consumer sales you do not list credit notes one by one. You report Table 7 net, meaning sales minus returns.

Timing matters. A return belongs to the period in which it was processed, even if the order was shipped earlier. If returns in one state are larger than sales there in a slow month, that state's line can be negative. The portal accepts it. Do not force it to zero.

A worked example

Suppose you sell from Delhi, file quarterly, and your Sales Reports for October to December add up as below. Everything is B2C and taxed at 5%.

Of the net figure, Rs 1,20,000 was delivered within Delhi and Rs 2,40,000 to other states. Your GSTR-1, due 13 January, shows:

• Table 7: Delhi line of Rs 1,20,000 with CGST Rs 3,000 and SGST Rs 3,000. Other states together Rs 2,40,000 with IGST Rs 12,000, one line per state.
• Table 12, B2C tab: Rs 3,60,000 against your HSN codes.
• Table 13: your invoice series and credit note series for the quarter.
• Table 14: Rs 3,60,000 and Rs 18,000 tax against Flipkart's GSTIN.

Flipkart will have collected tax at source (TCS) at 0.5% of the net value, Rs 1,800, and reported it in GSTR-8. You claim it on the portal. See how TCS matching works.

The mistake Flipkart sellers usually make

The usual one is filing from the money received. The settlement amount is what is left after Flipkart takes commission, shipping charges and TCS. GST is charged on what the customer bought, not on what reached your bank. A seller who reports the settled Rs 2,90,000 instead of the Rs 3,60,000 taxable value has under-reported Rs 70,000 of sales. Flipkart's GSTR-8 will still show Rs 3,60,000, and the gap is easy for the department to see.

Others to avoid:

• Skipping the returns rows. In the example that would mean paying Rs 4,500 of GST you do not owe.
• Uploading one month's file for a quarterly return. The quarter needs all three months.
• Editing the report before using it. Deleted or re-sorted rows are the main reason totals stop matching.

The cost of being late is Rs 50 a day, capped at Rs 2,000 per return if your turnover is up to Rs 1.5 crore. The cost of being wrong is harder to undo: a filed GSTR-1 cannot be revised. You get one correction through GSTR-1A before GSTR-3B, or you amend in a later period.

Do it yourself or hand it over?

A single-GSTIN seller with only Flipkart consumer sales can handle this alone. It is mostly careful adding up. Hand it over if you sell on several platforms and through your own website as well, if you have regular B2B orders, or if you simply lose a working day to it every month. Your time has a price too.

Frequently asked questions

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