Selling on Amazon, Flipkart and Meesho? File One GSTR-1 for All Three

If you sell on Amazon, Flipkart and Meesho under one GSTIN, you file one GSTR-1 for the period, not three. Add the three platforms' sales together, state by state, in Table 7. Build one HSN summary in Table 12. Then give each marketplace its own row in Table 14 and its own invoice series in Table 13.

Why one return and not three?

GSTR-1 is the statement of all sales made under a GSTIN in a month or quarter. The government is not asking what you sold on Amazon. It is asking what your business sold. The marketplace is only the route the order took.

So the question to ask is not how to file for each platform. It is how to merge three sets of reports into one set of tables without losing or repeating anything. One exception: if you hold GSTINs in two states, each GSTIN files its own GSTR-1, and each platform report must be split by the GSTIN that made the sale.

What do you collect before you start?

If you want the detail for one platform, we have separate walk-throughs for Amazon, Flipkart and Meesho. This page is about putting them together.

How do you combine the reports, step by step?

1. Download every report for the same period. Same month for all three, or all three months of the quarter. Write down which files you have before you add anything.
2. Mark each row as a sale or a return, and as B2B or B2C. B2B means the buyer gave a GSTIN. B2C means a consumer. Drop orders cancelled before shipping.
3. Stack the B2C rows from all platforms and total them by delivery state and tax rate. Sales minus returns. That is Table 7. Maharashtra at 5% is one line, even if the orders came from three apps.
4. List B2B invoices one by one in Table 4. Credit notes to those buyers go in Table 9B. Meesho will normally add nothing here.
5. Build one HSN summary. HSN is the product classification code. Group the combined rows by HSN and rate for Table 12, with B2B and B2C in their own tabs. The same kurti sold on three platforms is one HSN line.
6. Fill Table 13 series by series. For each invoice series and each credit note series, enter the first number, the last number, the total issued and the number cancelled.
7. Fill Table 14 operator by operator. One row for each marketplace GSTIN with your net taxable value and tax through it.
8. Check that the totals agree, then file. The clicks are in our portal filing guide.

Which tables are combined and which are split?

What is special about Tables 13 and 14 with three platforms?

Table 13. Each marketplace raises invoices in your name with its own numbering. Those are three different series, and they cannot be merged into one range. Enter each as a separate line, and do the same for credit notes. Amazon and Flipkart may also run a separate series for B2B invoices. The portal will not generate your summary if Table 13 is empty.

Table 14. A marketplace holds a different GSTIN in each state. Which one do you use? The one under which it reported your TCS (tax collected at source, the 0.5% it holds back). You can read it off your TCS statement on the portal. If two rows of that statement show two GSTINs for the same marketplace, enter two rows in Table 14. The portal rejects a GSTIN here that does not belong to a TCS collector, so a typing slip shows up at once. More on this table in our Table 14 explainer.

A worked example with three platforms

You sell cotton kurtis from Delhi at 5% GST and file monthly. Your December reports show:

Of the Amazon figure, Rs 20,000 is one invoice to a shop in Haryana that gave its GSTIN. The rest, Rs 5,10,000, is B2C: Rs 60,000 delivered within Delhi and Rs 4,50,000 to other states. Your single GSTR-1 shows:

• Table 4: one invoice, Rs 20,000 with IGST Rs 1,000.
• Table 7: Delhi Rs 60,000 with CGST Rs 1,500 and SGST Rs 1,500. Other states Rs 4,50,000 with IGST Rs 22,500, one line per state.
• Table 12: Rs 20,000 in the B2B tab and Rs 5,10,000 in the B2C tab.
• Table 13: a line for each platform's invoice series and each credit note series.
• Table 14: Amazon Rs 2,70,000 and Rs 13,500. Flipkart Rs 1,60,000 and Rs 8,000. Meesho Rs 1,00,000 and Rs 5,000.

Now the check. Tables 4 and 7 add up to Rs 5,30,000 and Rs 26,500. So does Table 12. So does Table 14, because you have no sales outside marketplaces. If the three do not agree, something is missing or doubled. Expected TCS is Rs 1,350, Rs 800 and Rs 500. Compare that with the portal using TCS matching.

The mistake multi-platform sellers usually make

Two traps catch nearly everyone once.

Duplicates. The same report downloaded twice with different file names. Two downloads whose date ranges overlap. A monthly file added on top of a quarterly file that already contains it. Each one inflates your sales, and you pay 5% or 18% on money you never earned. In the example, adding Flipkart's file twice would cost Rs 8,000 of extra GST in one month.

Missing months. A quarterly filer needs nine sets of files for three platforms. It is easy to end up with eight. The missed sales still reach the government, because the marketplace reports them in its own statement, GSTR-8. A gap between that statement and your return is what brings a notice, along with the tax and interest.

The habit that prevents both: keep a small grid of platform against month and tick each file as you add it. Then compare each platform's net total with the TCS statement before filing. A filed GSTR-1 cannot be revised. You get one correction through GSTR-1A before GSTR-3B, or you fix it in a later return.

Can you do this yourself?

With two or three platforms and a few hundred orders, yes. It is careful addition. It gets harder with thousands of rows, GSTINs in more than one state, or a backlog of months. That is the point where a tool or a professional costs less than your weekend, and far less than one doubled file.

Frequently asked questions

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