GeM Seller Performance Review: Order, Delivery, Invoice and Payment Evidence
By Ravi Sisodia · Reviewed by CA Divyanshu Sengar · Updated 5 October 2026
A GeM seller should reconcile the platform contract, delivery evidence, acceptance certificate, GST invoice and payment trail before treating an order as operationally closed.
2-minute summary
- GeM is designed around a standardized online order-fulfilment process with platform-generated order/payment records.
- The contract hierarchy can include GTC, category/service-specific STC and bid-specific ATC; the seller must read the actual contract generated for the order.
- Receipt/acceptance evidence such as PRC/CRAC can drive the payment workflow for goods/services under the applicable terms.
- GST invoice and statutory compliance remain the seller’s responsibility; the platform bill is not a substitute for a valid tax invoice.
Public GeM reference documents explain the architecture, but live order terms can differ. The seller’s control file should therefore store the exact bid/contract version and the transaction-specific milestones rather than relying on a generic web article as the contract.
Order stage
Archive the bid, corrigenda, seller offer, final contract, GTC/STC/ATC and performance-security details. Confirm item/service description, quantity, price, tax, delivery location and timeline.
Fulfilment stage
Keep dispatch evidence, e-way bill where applicable, delivery proof, installation/service records and communications. Track PRC/CRAC or the equivalent acceptance workflow shown for that order.
Payment stage
Tie the GST invoice and platform bill to acceptance and payment reference. Investigate deductions, rejection/part-rejection and delayed acceptance at transaction level; preserve the buyer’s reason rather than overwriting the original evidence.
Worked example
A seller supplies 100 units but the consignee accepts 96 and rejects four. The seller should not show the entire order as “payment delayed”. It should reconcile the acceptance record, rejected quantity, tax invoice/credit note and payment due on the accepted portion under the contract terms.
Action checklist
- Save the final GeM contract and all applicable terms.
- Track delivery against the contractual milestone.
- Preserve PRC/CRAC or service-acceptance evidence.
- Issue compliant GST invoice.
- Reconcile accepted quantity/value to payment.
- Record deductions, rejection and return evidence.
- Review seller performance data before the next bid.
Common mistakes
- Using a generic GeM timetable instead of the actual ATC/STC.
- Treating dispatch as buyer acceptance.
- Failing to issue proper GST documentation.
- Ignoring part-rejection when chasing the full order value.
FAQs
Primary / official sources
- Government e Marketplace - GeM Handbook (current-reference)
- Government e Marketplace - General Terms and Conditions reference (reference)
Use-date control: Portal fields, fees, banking terms and legal commencement can change. Apply the official instrument and portal position in force on the transaction or filing date.
Educational information for Indian finance, tax and compliance users. It is not legal, tax, accounting, lending or investment advice; obtain professional advice for material transactions and litigation.
Disclaimer
Educational and professional reference only; confirm the current law, rates and the facts of your case before relying on this page.