Which GST returns does an e-commerce seller file?

1. GSTR-1 - your outward supplies (sales). Reports every sale with invoice details, filed monthly or quarterly depending on your chosen frequency. This is the return AprilTax prepares for you.

2. GSTR-3B - the summary return: outward supplies, tax liability, and the Input Tax Credit (ITC) you claim on business purchases. Filed monthly (or quarterly under QRMP), and this is where you actually pay your GST.

3. GSTR-8 - filed by the marketplace (Amazon, Flipkart, Meesho), not by you. It reports the TCS they collected from your sales - you see its effect as TCS credit in your account, which AprilTax reconciles for you in the TCS Match step.

4. GSTR-9 - the annual return consolidating the whole financial year. Due 31 December after the FY ends; optional if your turnover is up to ₹2 Cr (per current notifications).

💡 The everyday pair is GSTR-1 + GSTR-3B. File GSTR-1 first - the portal auto-fills much of your GSTR-3B from it.