DIFFERENCE BETWEEN 26AS AND GST TURNOVER

Hi Akshay

Did you find the reason for difference in GST Returns and Section 194O?

I am facing a similar issue

Hello akshay, we are facing the same issue. Have you found any solution for it?

Hello akshay, we are facing the same issue. Have you found any solution for it?

Also only amazon is doing this, flipkart snapdeal meesho are showing net sales(excluding returns). 

I am also facing same problem MTR report & 26as sale figure not match, difference of Rs 7,45,450/- in FY 21-22 also in FY 20-21 

Im facing this issue too , did any one find solution to this ?

Have you reconcile whether TDS is on Taxable Value or on Gross Sales Value ? I think if your client is receiving Advance Money the Amazon would deduct TDS on Gross Amount. So you can say that the difference is due to GST Amount on which Amazon had deducted TDS. 

I am facing the same issue....

you can show the turnover as per the books and if suppose you receive the  notice you can submit a reply by showing the  credit notes which you have issued for sales return.

The 26AS vs GST turnover mismatch is one of the most common reconciliation issues before ITR filing. Main reasons and steps:

COMMON REASONS FOR MISMATCH:

1. TDS UNDER SECTION 194-O: If you sell on e-commerce platforms (Amazon/Flipkart), TDS is deducted on gross sales. 26AS shows gross amount but your GST turnover may be net after sales returns.
2. TIMING DIFFERENCES: Sale invoiced in March 2026 (in GSTR-1 for FY 2025-26) but TDS deducted and deposited in April 2026 appears in 26AS for FY 2026-27, not 2025-26.
3. ADVANCES RECEIVED: GST liability arises on advance receipt; income recognition under IT act follows different rules. Advance in March for April work = GST FY 2025-26 but may be IT FY 2026-27.
4. EXEMPT RECEIPTS: Interest, rental income below GST threshold, grants - these appear in 26AS but are not part of GST aggregate turnover.
5. COMPOSITION TO REGULAR SWITCH: If you changed GST status mid-year, the calculation basis differs.

STEPS BEFORE JULY 31 FILING:

• Prepare a reconciliation statement categorising each difference (timing / exempt / 194-O / other)
• File ITR based on ACTUAL income with the reconciliation ready - do not inflate income merely to match 26AS
• If TDS in 26AS is higher than what the deductor should have deducted, file a request via TRACES for correction by the deductor (helps avoid future 143(1) intimation)
• For large unexplained gaps, consider an ITR extension and get books reconciled first - a defective return is worse than a late one

If the mismatch is purely timing, note the explanation in the ITR computation - AO can see this during scrutiny and a documented reconciliation protects you.

For the TRACES TDS correction process in detail: [TDS return correction guide](https://taxgarden.in/blog/tds-return-correction-revision-online-24q-26q-27q-traces-india-2026)