I am an e-commerce seller selling through Amazon and Flipkart.
Recently, I discovered omitted sales relating to July 2025. To regularize the same, I asked my GST consultant to include these sales in my August 2026 GSTR-1/GSTR-3B.
After reviewing the filed return, it appears that the July 2025 B2B invoices were included in GSTR-1. However, it seems that the July 2025 B2C turnover was not added in Table 7 (B2CS). Instead, the omitted turnover was reflected in Table 14 (Supplies made through E-Commerce Operators).
My question is:
If the July 2025 B2C turnover was not actually reported in Table 7 but was already reflected in Table 14 in August 2026, should I report that B2C turnover in my September 2026 GSTR-1?
If yes, do I need to report the same turnover again in Table 14, or should Table 14 be left unchanged because the turnover was already disclosed there in August 2026?
I want to follow the correct GST compliance approach and avoid duplicate reporting.
CAclubindia
