E Commerce GSTR1 & 3B how to file

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Quick Summary

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)
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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

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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)
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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

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