E Commerce GSTR1 & 3B how to file

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For Amazon sellers, report outward sales in GSTR-1 based on sales data, claim ITC on Amazon service fees, and use TCS reflected in GSTR-2B to offset tax liability in GSTR-3B. Reconcile Amazon reports with GST returns and comply with applicable HSN reporting requirements.

ARCHANA

ARCHANA (Querist)

15 June 2026 Sir/Mam,

One person taken GST Registration taken E commerce and selling good through Amazon, and amazon showing details in 2B

I am not able to understand Amazon showing ITC on services or Sales,

Now I am having doubt how to file GSTR1 which Sales I have to take

what is the process to file GSTR1 & GSTR3B E commerce operators

Which points to consider when filing GSTR1 & 3B

I request kindly explain E Commerce operators GST Returns Filing process

Thanking you

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

15 June 2026 Amazon entries in 2B: Represent either ITC (on Amazon's service fees) or TCS (1% collected on your sales). Both are available for you to use: ITC to reduce tax payable, and TCS to pay the tax.

GSTR-1: Report your Amazon sales (usually in Table 7 for B2C). Download the MTR from Amazon to consolidate these values.

GSTR-3B: Use it to pay tax after adjusting your output tax liability against your claimed ITC and TCS balance. Always reconcile your data before submission.

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ARCHANA

ARCHANA (Querist)

16 June 2026 Thank you sir for your quick reply, if B2C Sales in Table we have to fill HSN code is mandatory or not

CA Rakesh

CA Rakesh (Expert)

15 July 2026 To file E-Commerce GSTR-1 and GSTR-3B, begin by compiling your sales data from the e-commerce platform and reconciling it with your GST records, including Tax Collected at Source (TCS) details.

In GSTR-1, report all outward supplies accurately, including both B2B and B2C transactions.

After filing GSTR-1, prepare GSTR-3B by declaring your total taxable supplies, claiming eligible Input Tax Credit (ITC), and paying any net GST liability.

Be sure to verify all information before submission to avoid errors or potential notices. If you are using Gen GST Software (https://saginfotech.com/gst-software.aspx), you can easily import e-commerce sales data, reconcile transactions, and file both returns accurately and efficiently.

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