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Step-by-Step Guide E-commerce Tax Updated: April 2026

The Ultimate Guide: Preparing GSTR-1 for Meesho, Amazon & Flipkart Sellers

Filing GSTR-1 with thousands of orders, marketplace returns, and state-wise variations is overwhelming. This guide walks you through the exact process — from downloading reports to entering data on the GST portal — for all three major platforms.

Step-by-step GSTR-1 filing guide for Meesho, Amazon and Flipkart e-commerce sellers in India

Common Challenges for E-commerce Sellers

Most sellers download reports from Meesho, Amazon, or Flipkart and immediately run into these problems:

⚠️ Critical: Don't File Without Deducting Returns

One of the most expensive mistakes sellers make is filing GSTR-1 on gross sales without subtracting returned orders. You end up paying tax on revenue you never actually received — and recovering it later is a long, complicated process.

Step 1 — How to Download Reports from Each Platform

Each marketplace has a different report format and download location. Here's exactly where to find them:

PlatformWhere to DownloadFiles Needed
Meesho Supplier Panel → Payments → Tax Report Sales Report + Returns Report (both required)
Amazon Seller Central → Reports → Tax Document Library Monthly GST Report (includes returns)
Flipkart Seller Hub → Reports → Tax Reports Tax Report (protected — see tip below)
🔓 Pro Tip for Flipkart Sellers — Unlock the Protected File

Flipkart tax reports are protected (read-only) and cannot be directly processed by any tool. To unlock: upload the file to Google Sheets, then go to File → Download → Microsoft Excel (.xlsx). This creates a clean, unlocked copy ready for processing.

📥 Pro Tip for Meesho Sellers — Download Both Reports

Meesho separates sales and returns into two different reports. You must download both — the Sales Report and the Returns Report — for the same period. Filing with only the sales report will cause you to overpay GST on returned orders.

Step 2 — Generate Your Portal-Ready Summary

Once you have your reports, the next step is converting raw data into the five tables the GST portal requires. You can do this manually (which takes hours) or using the Thoiba Trader GSTR-1 Calculator (which takes minutes).

1

Select Your Platform & Period

Go to gstr1calculator.in, select your platform (Meesho, Amazon, or Flipkart), choose your registered state, and select the filing month and year.

2

Upload Your Reports

Upload the downloaded report files. For Meesho, upload both the sales and returns files together. The tool uses client-side processing — your data never leaves your device, ensuring 100% business privacy.

3

Get Your Ready-to-File Summary

The calculator automatically merges sales and returns, groups data by state and HSN code, identifies nil-rated transactions, and produces a clean summary for Tables 7, 8, 12, and 13 — ready to enter on the GST portal.

Understanding the Output: Tables 7, 8, 12 & 13

After processing, you will receive output for four critical GSTR-1 tables. Here's what each one means and why it matters:

📊 Table 7 — B2C State-wise Sales (B2C Others)

This is the most important table for e-commerce sellers. It contains your net taxable sales (after deducting returns) broken down by each buyer state and tax rate. Every state your customers ordered from becomes a separate row. Incorrect or missing states here can trigger GST mismatches.

📊 Table 8 — Nil-Rated & Exempted Supplies

If you sell any products with 0% GST (nil-rated or exempted goods), those sales must be declared in Table 8. This table is frequently skipped by sellers, which creates a gap between your total supplies and your reported taxable supplies — a red flag for the GST department.

📊 Table 12 — HSN-wise Summary

Every product category has an HSN code. Table 12 requires you to group your total sales by HSN code and report the taxable value and tax collected for each. You must also specify the correct GST rate (5%, 12%, 18%) for each HSN group. This table is checked by GST authorities against your product classifications.

📊 Table 13 — Document Summary

Table 13 captures the total number of invoices, credit notes (returns), and other documents issued during the month. For e-commerce sellers, this reflects your total order count and return count for the period. It must match the transaction data in your other tables.

Step 3 — How to File on the GST Portal

Once you have the summary from the calculator, here's how to enter it on the GST portal:

🌐 GST Portal Filing Steps

  • Log in to gstin.gov.in → go to Returns Dashboard
  • Select the month and year → click Prepare Online under GSTR-1
  • Go to Table 7 (B2C Others) → add one row per state using the state-wise data from the calculator
  • Go to Table 8 → enter the nil-rated and exempted supply totals
  • Go to Table 12 (HSN Summary) → add one row per HSN code with taxable value and tax amount
  • Go to Table 13 (Document Summary) → enter invoice count and credit note count
  • Click Preview → verify totals → click Submit and file using DSC or EVC
📅 Filing Deadline Reminder

GSTR-1 must be filed by the 11th of the following month for monthly filers. For quarterly filers (QRMP scheme), it is due by the 13th of the month following the quarter. Late filing attracts a penalty of ₹50 per day (₹20 per day for nil returns).

GSTR-1 Filing FAQs for E-commerce Sellers

Q1. How should I adjust marketplace returns (RTO) in GSTR-1?

Returns must be subtracted from gross sales to get the net taxable value. Download both the Sales Report and Returns Report from Meesho. For Amazon and Flipkart, their reports typically combine both. Enter only the net figure (after returns) in Table 7.

Q2. Is it mandatory to report 0% nil-rated sales in GSTR-1?

Yes, absolutely. Even though no tax is collected on nil-rated or exempted goods, you must still declare them in Table 8. Skipping this creates a mismatch between your total supplies and the amounts reported, which can attract scrutiny.

Q3. What rate do I enter in Table 12 (HSN Summary)?

Enter the specific GST rate applicable to each HSN code (5%, 12%, 18%, etc.). Each unique combination of HSN code and tax rate gets its own row. Group all sales of the same HSN code and same rate together into one row with the combined taxable value and tax amount.

Q4. Why is my Flipkart report protected and how do I fix it?

Flipkart downloads reports as password-protected Excel files. Upload the file to Google Sheets, then download it as .xlsx. This removes the protection and allows the file to be processed by any GSTR-1 calculator or tool.

Q5. What is Table 13 and do I need to fill it?

Table 13 is the Document Summary — it captures the total count of invoices and credit notes issued during the month. Yes, it must be filled. For e-commerce sellers, the invoice count equals your total completed orders and the credit note count equals your total returns for the period.

Q6. Can I file GSTR-1 for multiple platforms in one return?

Yes. Your GSTR-1 is filed under your single GSTIN and covers all your sales across all platforms combined. Process each platform's report separately, then add up the state-wise and HSN-wise totals before entering them on the portal.

Related Guides

📘
GST Demystified: A Complete Guide for Online Sellers Understand GST registration, TCS credits, common mistakes and GSTR-1 basics

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