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).

Do not force the AIS figure to equal GST turnover. First establish the sales value and tax period from transaction-level records; then correct GST and report the income-tax turnover on the applicable accounting basis. The figures supplied do not establish the taxable value, place of supply, tax rate, return status or composition of the remaining difference, so the final liability and ITR turnover cannot be determined from totals alone.

• June–August 2025 omissions: Reconstruct taxable supplies from marketplace order/invoice and settlement data, excluding cancellations, returns and other non-supply items where supported. Because GSTR-1 and GSTR-3B for those months were filed NIL, do not treat later-period reporting as a substitute for correcting the original periods. Identify the legally available correction route for each return period, report the supplies and discharge applicable tax; interest is generally relevant where tax was paid late. The precise route, timing and interest calculation depend on the return filing history and current statutory limits—verify these before filing or paying.
• March 2026 and AIS: Match the ₹6,72,200.84 to invoices and GST returns, then compare it with the AIS/TIS reporting period and marketplace information reporting. A timing, gross-versus-net or classification difference may explain the mismatch; the figures alone do not show which. Reconcile with 26AS and marketplace statements and retain evidence rather than changing GST figures solely to match AIS.
• Remaining ~₹4.03 lakh and ITR: Prepare a transaction-wise bridge from AIS/194-O gross receipts to books and GST turnover, separately identifying returns/refunds, cancellations, discounts, GST component, marketplace fees/TCS, timing differences, non-GST/exempt supplies and any duplicate or other reporting. These are items to test, not assumed explanations. Report business turnover from the books on the applicable accounting basis, with GST excluded where it is collected as a liability; do not use AIS receipts as turnover without reconciliation.
• Records: Keep marketplace order, invoice, return/refund and settlement reports; GST Ready-to-File reports; filed returns and challans; 26AS/AIS/TIS; bank and ledger records; and a month-wise reconciliation showing each difference, its treatment and supporting document. Missing details include the return filing dates, GST registration/state and tax-rate/invoice data, accounting method, and the transaction-level composition of the residual.

A sound marketplace-to-GST-to-books-to-ITR reconciliation is the key workflow here. Manual matching across settlement reports, returns and AIS is difficult; automation can reduce repetitive work while keeping review and professional judgment in your control. Our platform offers 2,000+ AI agents and 650+ integrations covering only workflows relevant to this reconciliation. For a walkthrough tailored to your reporting process, connect with us on WhatsApp at https://wa.me/message/3HVOZ7HIY4ESC1.