AIS VS GST Mismatch- FY 2025-26

To resolve the mismatch, pay tax with 18% interest under GSTR-3B for the omitted June–August 2025 sales, treat the March 2026 timing lag as a reporting delay from marketplaces, bridge the remaining ₹4.03 lakh gap via a 194-O vs. GST statement, report actual book turnover in your ITR, and archive a complete reconciliation dossier.

This is a very common challenge for marketplace sellers. Let me address each part:

WHY AIS AND GST TURNOVER ALWAYS DIFFER

For Amazon/Flipkart sellers, 194-O TDS is deducted on GROSS marketplace payment which includes returns at face value before adjustment, freight recovery, and platform commission. Your GST turnover is NET of returns and only on taxable supply value. A 30-40% gap between AIS receipts and GST turnover is completely normal.

Reconciliation to build: AIS gross receipts (194-O) minus returns and cancellations from platform statement minus marketplace fees minus exempt supplies = net GST taxable turnover. This should match your GSTR-1 totals.

HOW TO FIX JUNE-AUGUST 2025 NIL RETURNS

AMEND GSTR-1 for those months by adding omitted B2C supplies in the current GSTR-1 period. Amendment window closes at EARLIER OF: October 2026 GSTR-1 or date of GSTR-9 filing for FY 2025-26 (deadline December 31, 2026).

For GSTR-3B: report omitted tax under "Tax payable not paid through GSTR-3B" and pay INTEREST AT 18% per annum from the original due date of each month.

HOW TO REPORT IN ITR

Use GST-based net turnover for business income in Schedule BP, NOT the AIS figure. The AIS 194-O amount of Rs 56.26L is your TDS CREDIT against tax liability, not gross income. Income is what your books and invoices show after reconciliation.

For documentation: maintain platform-wise monthly sales reports, return reports, commission statements, and interest payment challan for any scrutiny.

A complete step-by-step reconciliation process for marketplace sellers is at [AIS vs Form 26AS vs TIS reconciliation for ITR filing](https://taxgarden.in/blog/ais-vs-form-26as-vs-tis-itr-prep-guide-ay-2026-27).