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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchReconcile marketplace activity from the seller’s invoices and transaction records—not from the net payout. Match sales and returns to the right GSTIN and tax period, report e-commerce supplies through the applicable GSTR-1 tables, compare Section 52 TCS with operator and GST Portal records, and account for platform fees separately. A settlement statement explains cash movement; it does not replace the seller’s outward-supply or purchase records.
What records should you reconcile?
For each tax period and relevant seller GSTIN, bring together the records that describe the sale, the operator’s reporting, the charges, and the cash settlement. Marketplace report names and export fields differ, so identify records by what they contain rather than assuming every platform uses the same labels.
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- Seller-issued tax invoices, credit notes, debit notes, and order or transaction details.
- Returns, refunds, cancellations, and any amendments affecting the period.
- Marketplace sales or tax reports and operator statements showing supplies and TCS.
- Settlement transactions, including deductions and net payouts.
- Marketplace fee invoices and related credit notes or adjustments.
- GST Portal information relevant to operator reporting and input tax credit, including GSTR-2B.
Keep the downloaded source reports and note their download dates. That makes it easier to trace a difference back to the underlying transaction if a report changes or a later amendment appears.
How do you reconcile marketplace sales with GSTR-1?
Match transactions to invoices and returns
Match marketplace order or transaction identifiers to the seller’s invoices and any credit or debit notes. Before aggregating, check invoice value, taxable value, tax rate and components, supply classification, place of supply, buyer registration status where relevant, and whether a return or cancellation belongs in the period.
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Do not use the operator’s Section 52 net-supply figure as a substitute for the seller’s complete invoice and return reporting. CBIC describes the operator-level net value for TCS as taxable supplies reduced by taxable supplies returned in the month. The seller still needs to reconcile and report its own transactions and adjustments through the applicable return tables.
Use the applicable e-commerce reporting path
GSTR-1 Table 14 covers supplies through e-commerce operators. The GST Portal distinguishes supplies attracting Section 52 TCS from supplies for which the operator pays tax under Section 9(5). Table 14A is for amendments to previously reported Table 14 information. Keep the two routes distinct when preparing the return:
| Transaction route | What to reconcile | Return treatment |
|---|---|---|
| Supply through an operator where Section 52 TCS applies | Seller invoices and returns against operator supply, return, and TCS information | Use the relevant Section 52 path in GSTR-1 Table 14 and review the applicable return tables as a whole |
| Supply for which the operator pays tax under Section 9(5) | Transactions and adjustments against the operator and seller records | Use the distinct Section 9(5) path identified in Table 14 guidance |
| Correction to a previously reported Table 14 item | The original reported detail against the corrected transaction information | Use Table 14A for the relevant amendment |
Table 14 reporting is not an automatic replacement for the seller’s ordinary output-tax reporting. Review the return as a whole and apply the relevant tables to the seller’s supplies. The GST Portal’s January 2024 advisory said Tables 14 and 15 were available from January 2024 tax periods and amendments from February 2024; its current guide lists Table 14 and Table 14A. Check the portal’s current interface and period-specific instructions before filing.
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How do you match marketplace TCS?
Section 52 TCS is both a settlement deduction and a matching issue. For each operator and tax period, compare the seller’s taxable supplies and returns with the operator’s reported data and the corresponding credit in GST Portal records. CBIC explains that GSTR-8 includes operator supply and return details and TCS collected, and that operator and supplier disclosures are matched.
- Group the seller’s relevant transactions by operator, seller GSTIN, and tax period.
- Compare seller-side taxable supply and return data with the operator’s supply, return, and TCS details.
- Check the corresponding GST Portal information and identify unmatched, missing, or duplicated items.
- Trace differences to timing, returns, amendments, GSTIN attribution, omitted or duplicated orders, or a different net taxable value.
- Resolve the underlying record difference and retain the supporting transaction detail for the return and books.
Do not treat a TCS percentage shown on an undated reference page as automatically current. CBIC’s sectoral FAQ displays 1%, while later GST Council material refers to notifications recording rates of 0.25% for intra-State collection and 0.5% for inter-State collection. These figures are not a substitute for checking the operative notification and the applicable tax period; the later material does not, by itself, establish the effective rate for every transaction period.
Why does the settlement payout differ from sales?
A payout is a net cash figure after sales-related movements and other adjustments. Build a settlement bridge so that gross buyer consideration can be traced through refunds or returns, marketplace fees and their taxes, TCS, any income-tax withholding, other adjustments, and the net amount paid. Tie each deduction to a settlement line and, where relevant, an invoice or other supporting document.
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Keep the seller’s outward supplies separate from the marketplace’s fee supply. A commission deducted before payout does not, by itself, reduce the seller’s taxable outward sales. This is a reconciliation method based on the distinction between sales records, fee invoices, and settlement deductions—not a platform-independent legal ruling on every transaction.
For example, if the order report shows a sale but the payout is lower, trace the difference line by line rather than changing the sale value to equal the deposit. A refund, fee, TCS deduction, withholding, or another adjustment may explain the cash difference; each item belongs with its own supporting record.
A platform-specific example: AWS Marketplace
AWS India documentation describes AWS Marketplace as facilitating marketplace invoices and providing transaction-level data in its console. It also describes deductions for GST-TCS, withholding tax under Section 194O, and listing fees plus applicable GST, while stating that GST compliance remains the seller’s responsibility. These are AWS Marketplace details; they should not be assumed to describe Amazon.in or the reports, deductions, or settlement terms of another marketplace.
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Can you claim GST on marketplace fees?
Assess input tax credit from the actual fee invoice and the relevant portal information, not from the fact that a fee was deducted from a settlement. Match the fee amount in the books to the marketplace’s tax invoice and any adjustments, then check the credit against applicable eligibility requirements and the GST Portal statement. A settlement deduction alone does not establish that credit is available.
Keep fee records separate from sales records: the seller’s outward-supply invoices document sales to buyers, while platform fee invoices document charges to the seller. That separation helps prevent a commission from being mistaken for a reduction to sales or an unsupported ITC entry.
What should you check in GSTR-2B before filing GSTR-3B?
GSTR-2B is a read-only, static input tax credit statement. Reconcile it to purchase and marketplace-fee invoices and the books before preparing GSTR-3B. The GST Portal user guide advises: “Taxpayers are advised to ensure that the data generated in Form GSTR-2B is reconciled with their own records and books of accounts.”
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- Check eligible and ineligible credit, credit notes, amendments, and possible timing differences.
- Review reverse-charge items and any required reversals.
- Guard against claiming the same credit more than once.
- Compare GSTR-2B with the underlying invoice and book entry instead of relying only on a displayed total.
Some GSTR-2B values feed into GSTR-3B. The GST Portal guide says these auto-populated fields remain editable. Compare system values with the underlying records, and investigate and support any manual change.
How can you make the reconciliation more reliable?
Use a repeatable working file organized by tax period, seller GSTIN, and operator. Preserve source rows so a total can be traced back to an invoice, return, fee document, TCS entry, or settlement adjustment. The exact report names will vary by marketplace; the useful comparison is whether the records provide enough detail to match and investigate transactions.
- Can sales, invoices, returns, and credit notes be matched at transaction or invoice level?
- Are fee invoices and settlement deductions shown separately from outward supplies?
- Can operator GSTIN and TCS details be exported for each seller GSTIN and tax period?
- Are amendments and returns visible in a way that lets you trace the source rows?
- Can you identify the cause of a difference rather than seeing only a net total?
These are practical selection criteria for marketplace reports or reconciliation tools, not claims that any named platform provides a particular feature. The available AWS example is specific to AWS Marketplace; report design for other platforms should be verified with those platforms directly.
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Final filing check
Before filing, confirm that the sales and returns reconcile to seller invoices, the correct Table 14 route is used for each relevant supply, TCS differences have been investigated against operator and portal records, and platform fees and their potential ITC are supported by invoices and portal information. Keep the settlement bridge as a separate explanation of cash received. This approach prevents the net payout from being mistaken for either taxable sales or a complete measure of deductible fees.
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