Omitted E-Commerce Sales Reported in Table 14 but Not in B2CS – How to Correct?

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Guneet Kaur

22 Points Posted on 06 October 2026

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.

Replies (3)

Quick Summary

This discussion addresses a common GST compliance issue where e-commerce sales were omitted from the correct tables in a GSTR-1 return. The seller incorrectly reported July 2025 B2C sales in Table 14 (Supplies via E-Commerce Operators) instead of Table 7 (B2CS). The advice provided is to report the omitted B2C turnover in Table 7 of the current September 2026 GSTR-1, while leaving Table 14 unchanged as it was already declared. It also highlights the need to pay interest on the delayed tax payment from the original due date.

Aashok Kumar Sharma

Finance/Compliance Consultant

67406 Points Posted on 06 October 2026

Table 7 (B2CS): Yes, report the omitted July 2025 B2C turnover in Table 7 of the September 2026 GSTR-1.
Table 14: Leave Table 14 unchanged for this batch in September 2026, as it was already disclosed in August 2026.
Interest: Pay 18% p.a. interest under Section 50(1) on the tax portion due to the delay from July 2025.

Hussain ahmed

31 Points Posted on 06 October 2026

Interest period: These sales belong to July 2025 (original due date 20 Aug 2025). If I amend through Table 10 of the Aug 2026 return, I think the portal will calculate interest only from the Aug 2026 due date. Should I edit the interest in Table 5.1 myself and pay it from 21 Aug 2025 (about 18% p.a. on the tax, around ₹73,400)?
Financial year: These sales are of FY 2025-26, but they will show in the FY 2026-27 return through Table 10. Is that acceptable, given the 30 Nov 2026 limit? Do I need to show it separately anywhere for FY 2025-26 (for example in GSTR-9, if applicable)?

One more detail: the actual taxable value is about ₹4.09 lakh and tax about ₹73,400 (B2C, Amazon and Flipkart). July 2025 B2B was already in Table 4A of the Aug return, so I am not adding it again.

Thanks again for your help.

PuneetSavla

Founder

32 Points Posted on 27 October 2026

hi, on the interest part: tax on the omitted july 2025 supplies is basically paid late, so interest under section 50(1) at 18% p.a. runs from the original gstr-3b due date of that month, not from the due date of the return where you report it. the portal doesn't always compute it that way for amendments reported later, so check the interest figure in 5.1 yourself and pay the correct amount.

on the time limit: amendments to supplies of fy 2025-26 are allowed only up to the earlier of 30 nov 2026 or the date you file the annual return for that year (section 37(3)), so the sept/oct 2026 gstr-1 is the safe window. keep the order-level marketplace reports handy for the working in case there is a query later. better to confirm the final numbers with your consultant before filing.