GST Return Filing for E-commerce Sellers
GST return filing for e-commerce sellers means GSTR-1 by the 11th, GSTR-3B by the 20th and TCS credit matched each month for every state GSTIN. We reconcile your marketplace reports, file on the GST portal and flag mismatches early.
What it is
GST return filing for e-commerce sellers means reporting every online sale, return and TCS credit on the GST portal each month. The tax is yours whether you sell on Amazon, Flipkart, Meesho or your own website. The platform only collects a part of it.
The rules sit in Sections 37 and 39 of the CGST Act, which cover GSTR-1 and GSTR-3B, and Section 52, which makes the marketplace collect tax at source. You file on the GST portal against each state GSTIN.
Who it applies to
Marketplace sellers
Anyone selling goods through an operator that collects TCS needs registration and monthly returns. A Faridabad seller listing on two marketplaces files one set of returns, not one per platform. If you have not registered yet, see our GST Registration for E-commerce Sellers page.
Sellers with several warehouses
Say your fulfilment centres are in Haryana, Maharashtra and Karnataka. You then hold three GSTINs, file returns for each, and issue an invoice every time stock moves between them.
Own-website and social sellers
Direct sales through a Shopify store or Instagram page follow the same GSTR-1 and GSTR-3B pattern. No TCS is collected on them. Both streams go into the same return when you sell both ways.
Why it matters
TCS credit sits unused if you miss it
The 0.5% collected goes to your electronic cash ledger, and you reduce your cash payment by using it.
Mismatches draw notices
The portal sees what the platform reported in GSTR-8. If your GSTR-1 tells a different story, expect questions. Our GST Notice Reply service handles those.
Cash flow
Timely returns keep your credit flowing and stop GSTR-1 from getting blocked.
Documents required
From the marketplace
- Monthly sales, return and settlement reports
- TCS statements and GSTR-8 data shown on the portal
- Fee and commission invoices
From your books
- Sales invoices and credit notes
- Purchase invoices of stock and packaging
- Stock transfer invoices between GSTINs
From the portal
- GSTIN login for each state
- GSTR-2B for the month
- Cash and credit ledger balances
How it works
Collect the month’s data
We take your marketplace reports, bank settlements and invoices, one GSTIN at a time.
Reconcile sales, returns and TCS
We match platform data to your books, correct returns, and confirm the TCS credit sitting in your cash ledger.
File GSTR-1 and GSTR-3B
We file GSTR-1 by the 11th and GSTR-3B by the 20th after checking ITC against GSTR-2B. Since July 2025 the sales tables in GSTR-3B fill from GSTR-1.
Send you a short monthly note
You get a short note on tax paid, TCS used and any mismatch. We also remind you about the annual return, GSTR-9, by 31 December.
Timelines
11th of each month: GSTR-1
Report your outward supplies, including each marketplace’s sales. Quarterly filers under QRMP use the 13th.
20th of each month: GSTR-3B
Pay the tax after using TCS credit and ITC. Quarterly filers in the 24th group, which includes Haryana and Delhi, file GSTR-3B by the 24th.
10th: operator’s GSTR-8
The platform files GSTR-8 by the 10th. Your TCS credit reaches the electronic cash ledger after that, so check it before you file GSTR-3B on the 20th.
What happens if you file late
Late fee
₹25 plus ₹25 a day for GSTR-1 and GSTR-3B; ₹10 plus ₹10 for nil returns, with caps of ₹500, ₹2,000, ₹5,000 or ₹10,000 depending on the return and turnover.
Interest at 18%
Section 50 interest runs on tax paid after the due date.
GSTR-1 blocked, registration at risk
GSTR-1 cannot be filed if the earlier GSTR-3B is pending, and an officer can cancel registration for continued non-filing under Section 29(2).
Frequently asked questions
Which GST returns must an e-commerce seller file?
A regular seller files GSTR-1 by the 11th and GSTR-3B by the 20th of the next month, for every GSTIN. Sellers under the QRMP scheme file quarterly with monthly tax payment. A composition seller files CMP-08 and GSTR-4 instead. Filing a nil return is still required in a month with no sales.
What is TCS and how do I get credit for it?
TCS is tax collected at source by the e-commerce operator, now 0.5% of the net value of your taxable supplies (0.25% CGST plus 0.25% SGST, or 0.5% IGST). The operator files GSTR-8 by the 10th and the amount is credited to your electronic cash ledger. You then use it to pay your tax, so match it against your settlement reports each month.
Do I need separate registration in every state where I store stock?
Yes. Stock kept in a marketplace warehouse in another state means a place of business there, so you need registration in that state and file returns for each GSTIN. Moving stock between your own GSTINs is a supply and needs an invoice. We map your warehouses before you start so that nothing is missed.
How should I treat sales returns and cancellations?
Report returns through a credit note in the month you issue it, within the time the law permits, and reduce your outward liability accordingly. Marketplace return reports rarely match your invoices exactly, so reconcile them each month. Here is the catch: a customer return in one month often reaches your books in the next. A clean monthly reconciliation avoids a mismatch that could pull in a notice later.
What is the late fee for a GST return?
For GSTR-1 and GSTR-3B the late fee is ₹25 a day under CGST plus ₹25 under SGST, so ₹50 a day. A nil return costs ₹10 plus ₹10 a day. Caps run from ₹500 for nil returns to ₹10,000 for turnover above ₹5 crore. Interest at 18% is separate and applies on late tax.
Can I correct a mistake after filing GSTR-1?
You can correct it in a later GSTR-1 or use GSTR-1A before filing GSTR-3B for the same period. From the July 2025 tax period, GSTR-3B Table 3 is auto-populated from GSTR-1 and cannot be edited, so the correction must be made at the GSTR-1 stage. Check every GSTR-1 before you file it.
Is there a time limit for filing old returns?
Yes. Under Notification 28/2023-CT, returns such as GSTR-1 and GSTR-3B cannot be filed after three years from the due date, and the portal enforces this from 1 August 2025. If you have old gaps, tell us now. We check which periods are still open and what each costs.
Does the GST registration have a threshold for online sellers?
A seller of goods through an operator that collects TCS must register, whatever the turnover, under Section 24(ix), unless a notified exemption applies. That exemption covers small intra-state goods sellers with an enrolment number, under Notification 34/2023-CT. Our registration page for online sellers covers the choices in detail.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
There is no government fee for filing on time. If a return is late, the late fee and interest are set out above, and we tell you the exact figure before filing.
Ready to begin?
Send us last month’s marketplace reports and we will show you what your returns should look like.