GSTR-8 vs GSTR-1 Mismatch: How a Seller Matches Them and 26AS
A GSTR-8 vs GSTR-1 mismatch means the net sales a marketplace reported against your GSTIN differ from the marketplace sales in your own return. To fix it, compare the two month by month on the GST portal, find the cause, correct your return or reject the marketplace's entry, then tally income tax TDS in Form 26AS.
- GSTR-8 is filed by the marketplace by the 10th of the next month. It shows your gross sales, returns, net amount and TCS.
- You see those figures under TDS and TCS credit received on the GST portal, and you accept or reject each row.
- Returns booked in different months are the most common cause after a festive sale. That gap closes on its own over two months.
- Under section 52 of the CGST Act, an unexplained excess in the marketplace's figure can be added to your tax liability with interest.
- Form 26AS works on a different base, so match it to gross sales, not to GSTR-1.
In this guide
Which three records are you matching?
| Record | Who files it | What it shows about you | Where you see it |
|---|---|---|---|
| GSTR-1 | You | Your taxable sales less returns, with a marketplace-wise table | GST portal, Returns dashboard |
| GSTR-8 | The marketplace | Gross value of your supplies, value returned, net amount liable for TCS, and TCS at 0.5% | GST portal, TDS and TCS credit received |
| Form 26AS and AIS | Built from the marketplace's income tax TDS statement | The amount paid or credited to you and TDS at 0.1% | Income tax portal, AIS menu |
Why does the festive season make this harder? Sales jump in the sale month and returns pour in during the next. Each party cuts off the month at a different point, so October and November rarely agree line for line.
How to match them, step by step
- Open the marketplace's figure. After the 10th, log in to the GST portal and go to Services, Returns, TDS and TCS credit received. Pick the financial year and month and choose Prepare Online. Each marketplace is one row against its GSTIN.
- Take your own figure. From the marketplace sales report, total taxable sales less taxable returns for that marketplace and month. This should equal the row for that marketplace in the e-commerce table of your GSTR-1. See Tables 14 and 15 of GSTR-1.
- Compare net with net. Put your figure next to the net amount in the portal row. Also check that TCS is 0.5% of that net amount.
- Find the cause of any gap using the table in the next section.
- Accept or reject. Accept the row if the figure is right or the gap is only timing. Reject it, with a remark, if it is not yours or plainly wrong. A rejected row goes back to the marketplace to amend in its next GSTR-8. Then file the statement. Credit reaches your cash ledger only after you file.
- Correct your own return if you were wrong. Use GSTR-1A before filing GSTR-3B for that month, or an amendment in a later GSTR-1. Our guide on amending GSTR-1 after filing has the steps.
- Tally income tax TDS. On the income tax portal open AIS and look at the TDS/TCS information. For each marketplace, check that TDS is about 0.1% of your gross sales for the quarter.
- Keep one working sheet per month with all three figures and the reason for each gap.
A note on timing. GSTR-8 is due on the 10th and monthly GSTR-1 on the 11th. If the marketplace files on the last day, you may not see its figure before you file. That is why step 6 exists.
Why do the figures differ?
| What you see | Likely cause | What to do |
|---|---|---|
| GSTR-8 net is higher, and next month it is lower by the same amount | Returns counted in different months | Accept. Note it on your sheet and check that the two months together agree |
| GSTR-8 net is higher and stays higher | You missed a sales file, a second warehouse GSTIN, or some invoices | Add the missed sales. See correcting missed sales |
| GSTR-8 net is lower | Cancelled orders left in your sales, or returns you did not reduce | Recheck your report and amend GSTR-1 |
| A row from a marketplace you never sold on, or a much larger figure | Wrong GSTIN keyed in by the operator | Reject the row with a remark |
| No row at all | Marketplace has not filed, or filed against another GSTIN of yours | See TCS credit not reflecting |
A worked example
Imran sells bedsheets through one marketplace. October was the festive sale month.
| October | His GSTR-1 | Marketplace's GSTR-8 |
|---|---|---|
| Gross taxable sales | Rs 10,00,000 | Rs 10,00,000 |
| Returns | Rs 1,60,000 | Rs 1,20,000 |
| Net | Rs 8,40,000 | Rs 8,80,000 |
| TCS at 0.5% | Rs 4,400 |
The gap is Rs 40,000. Is tax unpaid? Imran checks the return lines. Credit notes worth Rs 40,000 were dated 30 and 31 October in his report, while the marketplace counted those goods as returned in November. In November his returns are Rs 90,000 and the marketplace shows Rs 1,30,000. Over the two months both sides agree. He accepts the October row, gets Rs 4,400 in his cash ledger, and files a note with the working.
Now the income tax side. For the October to December quarter his 26AS shows TDS from the marketplace. On October's gross sales of Rs 10,00,000 he expects about Rs 1,000. The base there will not be Rs 8,40,000, and that is fine. It is a different law with a different base.
What if you ignore the gap?
Section 52 says the details the marketplace furnishes are to be matched with the outward supplies the seller furnishes. A discrepancy is to be communicated to both. If it is not rectified and the marketplace's value is higher, the difference is to be added to the seller's output tax liability, and the seller pays the tax with interest. In practice the question often arrives as a notice, covered in GST notices for online sellers. A working sheet that explains each month is your best reply.
There is a deadline too. The marketplace can amend a GSTR-8 only up to 30 November after the end of the financial year. Raise errors with seller support well before that.
The mistake people usually make
The first is pressing accept on every row without reading the net amount. Once you accept a row, the marketplace cannot amend it.
The second is comparing GSTR-8 with the bank payout. The payout is after fees and taxes and will never match.
The third is forcing 26AS to equal GSTR-1. GST looks at net taxable sales. Income tax TDS looks at the gross amount. Compare the two heads separately, as shown in TDS under section 194-O and AIS vs 26AS.
Sources
- CGST Act, section 52: collection of tax at source and matching (CBIC copy of the Act) (checked 12 Nov 2026)
- GST portal FAQs: Form GSTR-8 (checked 12 Nov 2026)
- GST portal manual: Form GSTR-8 (checked 12 Nov 2026)
- GST portal manual: TDS and TCS credit received (checked 12 Nov 2026)
- Notification 15/2024-Central Tax, TCS rate (GST Council) (checked 12 Nov 2026)
- Income tax portal: Annual Information Statement help (checked 12 Nov 2026)
- Section 194-O, Income-tax Act, 1961 (Income Tax Department)
How AprilTax can help
AprilTax has a free GSTR-1 tool for online sellers. You upload the sales reports from Amazon, Flipkart and Meesho and it prepares the e-commerce tables along with the rest of GSTR-1. It also matches the TCS the marketplaces reported against your sales, so a gap shows up before you file. You get a JSON file to upload on the GST portal yourself.
Frequently asked questions
What is a GSTR-8 vs GSTR-1 mismatch?
Where can I see what the marketplace reported in GSTR-8?
What is the due date of GSTR-8?
Should I reject the TCS entry if the amount does not match my sales?
What happens if the GSTR-8 figure is higher than my GSTR-1?
Why does Form 26AS show a higher amount than my GSTR-1?
Until when can a marketplace correct its GSTR-8?
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