For each GST period, rebuild your sales from invoices and credit/debit notes, match that record to marketplace statements and GSTR-1, then reconcile the operator’s GSTR-8 and TCS separately from your net settlement. Do not use the payout as taxable turnover: platform fees, adjustments and tax deductions can make the cash received differ from the value of supplies.
What records should match?
GSTR-1 reports your outward supplies, including invoice-level or summary details, relevant credit and debit notes, HSN/SAC summaries and supplies made through e-commerce operators. The GST Portal describes online entry, its offline tool and third-party ASP applications through GSPs as ways to prepare the return: GSTR-1 guidance.
Your monthly close should connect four records: the seller’s underlying invoices and notes, the marketplace’s sales and adjustment data, the seller’s GSTR-1, and the operator’s GSTR-8/TCS information. The payout or settlement statement is a separate cash record. It helps explain what the platform remitted, but it does not replace the sales records.
Separate section 52 TCS from section 9(5)
Marketplace transactions do not all follow the same GST path. The GST Portal distinguishes supplies where an e-commerce operator collects TCS under section 52 from specified supplies where the operator pays tax under section 9(5). Establish which route applies to the actual supply; do not classify every marketplace sale or service as section 9(5).
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Supplier-liable sales: section 52
For ordinary supplier-liable sales subject to section 52, report the underlying outward supplies in the relevant GSTR-1 tables. Table 14(a), labelled “Supplies made through E-Commerce Operators- u/s 52 (TCS),” is an ECO-wise summary of supplies whose liability has already been reported in GSTR-1 tables 4–10. It is not a substitute for those entries, and the GST Portal says table 14(a) does not auto-populate taxable value or tax liability into GSTR-3B. See the GST Portal advisory on tables 14 and 15 and GSTR-1 table guidance.
Specified operator-liable supplies: section 9(5)
Where the supply falls within a specified section 9(5) category, use the separate table 14(b) path and check its connection to GSTR-3B table 3.1.1(ii). The classification depends on the applicable category and facts, not simply on whether a marketplace facilitated the transaction. Consult the table 14/15 advisory and the GSTR-3B table 3.1.1 advisory.
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A repeatable monthly reconciliation
- Fix the period and scope. Record the GSTIN, tax period, marketplace accounts and whether you file monthly or quarterly. Save each export’s download date and original filename so you can identify which version supported the return.
- Gather source documents. Download marketplace order or sales reports, settlements, return/refund and adjustment details, fee and tax invoices, TCS statements and payout records. Bring together your sales invoices and credit/debit notes; GSTR-1 includes outward supplies and relevant notes.
- Build a row-level bridge. In a working file, connect each order or settlement reference to the invoice and record invoice date, supply period, buyer GSTIN/status where applicable, place of supply/state, item or service, HSN/SAC, rate, taxable value and tax. Add returns or notes, platform deductions, TCS and net payout as separate fields. This is a practical control design, not a government-mandated spreadsheet format.
- Classify the GST route. Mark each relevant transaction as supplier-liable section 52 or a verified section 9(5) supply. Reconcile section 52 sales to the underlying GSTR-1 entries and then to table 14(a); reconcile qualifying section 9(5) supplies through the separate table 14(b) and applicable GSTR-3B treatment.
- Compare your return with operator data. Match the period, ECO GSTIN, supply values, returns or credit notes and place-of-supply treatment between your books, GSTR-1 and the operator’s information. CBIC describes matching operator data against supplier return data, including place of supply and net taxable value. The operator’s GSTR-8 includes supplies effected through it, returns through it and TCS collected; see the CBIC e-commerce FAQ.
- Reconcile TCS as its own balance. Compare the marketplace’s TCS figures with GSTR-8/portal credit and your account records. CBIC says TCS reported by the operator is made available to the supplier based on the statement, and credited TCS may be used against the supplier’s tax liability subject to applicable rules. TCS is not proof that the seller’s full output tax has been paid.
- Explain the payout separately. Bridge gross supply and adjustments to the settlement by identifying platform fees, other deductions, TCS and payout amounts from their underlying statements and invoices. The correct treatment of a fee or adjustment depends on its documentation and facts; the official sources do not establish one universal settlement-to-sales mapping.
- Close purchase-side ITC separately. Reconcile GSTR-2B with books for inward supplies, duplicate credit, reversals and reverse-charge items. It is an inward-supply/ITC check, not the marketplace outward-sales statement. See the GST Portal GSTR-2B FAQs.
- Resolve and document differences before filing. For each variance, identify the source record, reason, correction or follow-up, and period affected. Retain the bridge and supporting exports with your return workpapers.
Common variances and what to check
- Period mismatch: Compare the invoice/supply period with the period used in the platform export, operator statement and return. Check whether a late adjustment or amendment belongs to a different period.
- Missing or amended invoice: Trace marketplace references to your invoice register and any amended return data.
- Returns, refunds or credit notes: Match each adjustment to the relevant original sale and note; do not silently net it against unrelated sales.
- State or place-of-supply mismatch: Check the transaction’s underlying records and the place-of-supply fields used in supplier and operator data.
- B2B/B2C classification or duplicate import: Verify buyer details and look for the same order or invoice imported more than once from different marketplace reports.
- Wrong section 9(5) classification: Confirm that the supply is within a specified category before using the operator-liable reporting path.
- TCS not matching: Compare the operator’s GSTR-8 information and portal credit with the seller’s ledger and tax-period records; investigate timing and statement differences rather than forcing the payout to equal sales.
Choose a preparation method that fits your volume
| Method | Useful when | Control to apply |
|---|---|---|
| GST Portal manual entry | Transaction volume and complexity are manageable for direct preparation. | Prepare and validate the marketplace-to-return mapping before entering data. |
| GST Portal offline tool | You need to prepare bulk data outside the portal. | Check the current tool and schema for the filing period. |
| Third-party ASP through a GSP | You want a third-party preparation route recognized in GST Portal guidance. | Assess platform import support, GSTIN/table mapping, adjustment handling, audit trail, exportability and service availability. Portal recognition of the route is not an endorsement of a provider or its features. |
The GST Portal lists these preparation routes in its GSTR-1 guidance. Its advisory says tables 14 and 15 were available from January 2024 tax periods and the related amendment tables from February 2024. Portal instructions can change, so use the current filing-period guidance rather than relying on an old table number or workflow.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Check dated rate claims before using them
The 53rd GST Council meeting material records a recommendation for a 0.5% TCS rate (0.25% CGST plus 0.25% SGST/UTGST, or 0.5% IGST). That is a dated Council recommendation, not by itself proof of the operative rate for a particular transaction. Verify the effective notification and applicable tax period before calculating or quoting a rate. The recommendation is in the 53rd GST Council meeting material.
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