I am an Amazon and Flipkart seller registered under Regular GST, and I am currently preparing my ITR for FY 2025–26. I have identified a significant mismatch between my AIS/TIS Business Receipts and GST Turnover.
AIS/TIS Business Receipts: ₹56,26,248
AIS/TIS GST Turnover: ₹33,88,927
Total Difference: ₹22,37,321
I have reviewed my Amazon and Flipkart GST Ready-to-File reports and GST returns and identified the following:
1. June–August 2025:
GSTR-1 and GSTR-3B were mistakenly filed as NIL for all three months, although actual marketplace sales during these months were ₹11,61,353.77 as per the GST Ready-to-File reports. GST on these sales was therefore not reported/paid in those months.
2. March 2026:
GST records show outward taxable supplies of ₹6,72,200.84, but this amount does not appear to be reflected in the AIS GST Turnover.
3. Remaining difference:
After considering the above two amounts, approximately ₹4.03 lakh of the overall ₹22.37 lakh difference still remains to be reconciled.
I also have the Amazon/Flipkart reports, AIS/TIS, 26AS, GSTR-1 and GSTR-3B available for verification.
Please advise me on the following:
1. What is the legally correct way to regularise the ₹11,61,353.77 omitted turnover for June–August 2025, including applicable GST and interest?
2. How should the ₹6,72,200.84 March 2026 GST turnover be reconciled with AIS?
3. How should the remaining ~₹4.03 lakh difference between AIS/194-O receipts and GST turnover be reconciled?
4. What should be the correct turnover to report in the ITR?
5. What documentation/reconciliation should I maintain in case of a future GST or Income Tax query?
I am looking for a proper transaction-wise reconciliation and a legally defensible solution rather than simply adjusting the figures
CAclubindia
