Flipkart GST return: preparing GSTR-1 from the Flipkart Sales Report
Flipkart gives you two reports for GST: the Sales Report, which lists every sale, return and cancellation, and the GSTR/TCS report, which shows what Flipkart reported to the government. The Sales Report is what you build GSTR-1 from. The GSTR/TCS report is how you check it.
1. Download the reports
- Log in to Flipkart Seller Hub.
- Go to Reports → Tax reports.
- Choose Sales Report, select the month and click Generate. Download the .xlsx file when it is ready.
- Download the GSTR/TCS report for the same month.
2. Read the Sales Report
Each row is an event on an order. The Event Type and Event Sub Type columns tell you what happened:
| Event | What it means | Effect on your return |
|---|---|---|
| Sale | The order was invoiced to the customer. | Adds to sales |
| Return | The customer returned the item. | Reduces sales |
| Cancellation | The order was cancelled after it was invoiced. | Reduces sales |
| Return Cancellation | A return was reversed, so the sale stands. | Adds back to sales |
The other columns you need are Buyer Invoice ID and date, Customer’s Delivery State (the place of supply), the taxable value, the IGST, CGST and SGST rates and amounts, and the HSN code.
Some Sales Reports also have a Cash Back sheet with credit and debit notes. These adjust the value of earlier sales, so include them in the period they were issued.
3. Fill the GSTR-1 tables
| What you have | GSTR-1 table |
|---|---|
| Net sales to customers without a GSTIN | Table 7, one line per delivery state and rate |
| A single inter-state invoice above ₹1 lakh to a customer without a GSTIN | Table 5 |
| Sales to buyers who gave a GSTIN | Table 4, invoice by invoice |
| Returns and credit notes on B2B sales | Table 9B |
| HSN-wise totals | Table 12 |
| Invoice and credit note number ranges | Table 13 |
| Net sales through Flipkart, with Flipkart’s GSTIN | Table 14 |
4. Worked example
A made-up seller registered in Gujarat sells products taxed at 18% on Flipkart. One month’s Sales Report gives:
| Delivery state | Sales | Returns and cancellations | Net taxable value | IGST | CGST | SGST |
|---|---|---|---|---|---|---|
| 24 Gujarat (own state) | ₹30,000 | ₹4,000 | ₹26,000 | — | ₹2,340 | ₹2,340 |
| 08 Rajasthan | ₹22,500 | ₹2,500 | ₹20,000 | ₹3,600 | — | — |
| Total | ₹52,500 | ₹6,500 | ₹46,000 | ₹3,600 | ₹2,340 | ₹2,340 |
If a return in Rajasthan had been reversed later in the month (a Return Cancellation), its value would be added back before totalling.
5. Check against the GSTR/TCS report
The GSTR/TCS report shows Flipkart’s GSTIN and the net taxable value it reported for you in each state, along with the TCS it collected. Your net values should be close to Flipkart’s. Small differences usually come from timing at the month boundary. Large differences usually mean a missing month, returns counted twice, or cancellations treated as sales.
Common mistakes
- Adding every row as a sale without looking at the event type.
- Forgetting Return Cancellation rows, which understates sales.
- Ignoring the Cash Back sheet when it is present.
- Using the order date instead of the invoice date.
- Copying Flipkart’s GSTR/TCS totals straight into GSTR-1 instead of building the return from the Sales Report.