E-commerce sellers often reconcile platform settlements but miss the return-reporting layer. GSTR-1 now needs careful classification of supplies made through e-commerce operators, especially where Section 52 TCS or Section 9(5) liability is involved.
GST portal advisory material on GSTR-1/IFF Tables 14 and 15 states that these tables are relevant for taxpayers who either supply through e-commerce operators or are themselves liable to pay tax under Section 9(5). This makes marketplace reporting a specific return-control area, not just a sales-ledger note.
| Question | Reporting impact |
|---|---|
| Was the supply through an e-commerce operator? | Check e-commerce reporting tables in GSTR-1/IFF. |
| Is the operator collecting TCS under Section 52? | Reconcile seller sales with operator GSTR-8/TCS records. |
| Is the supply notified under Section 9(5)? | Check whether tax liability shifts to the operator for that supply type. |
| Were supplies returned/cancelled? | Match credit notes/returns with marketplace settlement report. |
Common mistakes include reporting only net settlement instead of taxable supply value, mixing Section 52 and Section 9(5) transactions, ignoring returns, and not reconciling seller GSTIN across marketplace branches. The return should be built from invoice/order data, not only from bank receipts.
This article is built only from official GST/CBIC/GST Council/GST portal sources. Always verify live notifications, portal advisories and state-specific extensions before filing.