GST Returns · E-commerce
GST Return Filing for E-commerce Sellers in Chennai
Monthly GST returns for sellers on online marketplaces and their own websites, reconciled to order and settlement reports before filing.
Reviewed by CA Rushil C S, Chartered Accountant · Updated
Key facts
- Returns covered
- GSTR-1 (with state-wise B2C sales), GSTR-3B, GSTR-9 where applicable
- Data needed
- Order report, settlement report, TCS statement and purchase bills
- Monthly due dates
- GSTR-1 by the 11th and GSTR-3B by the 20th of the following month
- Most common issue
- Settlement amounts that do not match the sales reported in GSTR-1
What does GST return filing involve for e-commerce sellers?
E-commerce sellers file GSTR-1 for sales and GSTR-3B for tax payable, every month. Sales made through marketplaces and websites must be reported by state and rate, and tax collected at source by the operator must be matched to its statements. Reconcile orders, settlements and GSTR-2B before every filing.
What do we do for e-commerce sellers?
Order-to-return reconciliation
Each marketplace order is matched with the invoice, the state of supply and the rate applied, so GSTR-1 reflects the sales that were actually made.
Settlement matching
Commission, shipping, returns and reserves are separated from the taxable value, and timing differences between orders and payouts are explained.
TCS tracking
Tax collected at source by the operator is matched against its monthly statement, so the credit is claimed correctly and any gap is raised early.
Website and marketplace sales
Sales from your own website and from marketplaces are combined in the same returns, with payment gateway settlements reconciled to invoices.
How do we file the returns each month?
- 1
Collect the reports
We take order, return and settlement reports from each platform, plus your purchase bills and bank entries for the month.
- 2
Reconcile sales
Orders are matched to invoices, states and rates, and returns and cancellations are adjusted for the period they belong to.
- 3
Prepare GSTR-1
B2B invoices are listed individually and B2C sales are summarised by state and rate, then checked against the sales totals.
- 4
Match purchases with GSTR-2B
Input tax credit is claimed only on invoices that suppliers have reported, and missing invoices are followed up.
- 5
File GSTR-3B and track ledgers
Tax payable is computed after credit and TCS, paid from the ledger, and the filed returns are kept with the working papers.
Returns for e-commerce sellers
| Return | What it reports | Due date |
|---|---|---|
| GSTR-1 | Outward supplies: B2B invoices and state-wise B2C sales | 11th of the following month (monthly filers) |
| GSTR-3B | Summary return and tax paid after input tax credit | 20th of the following month (monthly filers) |
| GSTR-9 | Annual return, where the turnover limit applies | 31 December after the financial year |
| Operator TCS statement | Tax collected at source on eligible supplies | Filed by the operator; seller matches the credit |
Related services
FAQ
Frequently asked questions
Do all online sellers need GST registration?
Not in every case, but most sellers who sell across state lines or exceed the registration limit must register. The limits differ for goods and services and for special category states, so confirm the current limit on cbic-gst.gov.in. Some marketplaces ask for a GSTIN before listing, so we check your position first.
What is TCS and does it reduce my return?
Tax collected at source (TCS) is collected by the e-commerce operator on eligible supplies and reported by the operator. You claim it as credit in your return and cash ledger after matching it to the operator's statement. Unmatched TCS can delay your cash balance, so we reconcile it every month.
Which return shows my marketplace sales?
Sales are reported in GSTR-1, usually as B2C sales summarised by state and rate, plus invoice-level B2B sales. GSTR-3B summarises the tax payable. If the order report and GSTR-1 totals differ, the mismatch is likely to appear in a notice, so we compare the totals before filing.
Why do my sales and settlements not match?
Settlement reports net off returns, commission, shipping charges and reserves, and payouts can fall in a later period. GST is due on the value of supplies made, so the reconciliation needs order-level sales, returns and the date of each supply. Keep it as a monthly working paper.
What if I sell through several marketplaces?
Keep one ledger of sales by platform, state and rate, then combine them for GSTR-1. Each platform's tax collected at source is matched separately against its own statement. More accounts make mistakes more likely, so we use one monthly checklist for all of them, with the same reconciliation steps applied to each platform.
Can you file returns if I also sell through my own website?
Yes. Website and marketplace sales are combined in the same GST returns, so the total in GSTR-1 includes both. Payment gateway settlements are reconciled against your invoices, and any difference is explained before filing. One sales register for every channel makes the monthly reconciliation quick and reliable.
On Google Maps
GST Returns in Anna Nagar, Chennai
C S Rushil & Co.Old Door No. AP-890, New No. 18, J-Block, 1st Street, 13th Main Rd, Anna Nagar, Chennai - 600040
Plus code: 35PX+9V Chennai, Tamil Nadu
+91 72001 49711 · Monday – Saturday: 9:30 AM – 6:30 PM · Sunday: Closed
Google reviews
What clients say on Google
“I used to find tax compliance confusing and honestly a bit stressful, especially with how often regulations seem to change. Working with C S Rushil & Co has made a huge difference. They simplified everything, explained what actually matters for my business, and handled things smoothly from GST filings to more detailed financial reviews. What I appreciate most is their proactive approach they don’t just react, they guide you ahead of time. It’s given me a lot more clarity and confidence in managing my business finances.”
Gokul D.
GST & financial reviews · posted on Google
“Working with C S Rushil & Co has completely transformed my approach to business; their proactive handling of my GST and TDS filings has replaced monthly deadline stress with total financial clarity.”
Mahalakshmi
GST & TDS filings · posted on Google
“Excellent for ITR and GSTR filing. Professional, responsive and reliable. The entire process was smooth and hassle-free.”
Sughirtha D.
ITR & GSTR filing · posted on Google
15 minutes with a chartered accountant · in person in Anna Nagar or online
Get started
Let's simplify your compliance.
Talk to a chartered accountant in Chennai today — no obligation, no jargon.
No forms · reply on WhatsApp
Ask about GST Returns
Tap below and WhatsApp opens with your message already typed. A chartered accountant replies in the chat.