GSTR-1 Table 14 for e-commerce sellers: supplies through Amazon, Flipkart and Meesho

Updated 3 October 2026 · 6 min read

Please noteThis is a general guide based on publicly available information. Always check with your CA before you file. GST Hero is a software tool and does not provide CA, tax or legal advice.

Table 14 of GSTR-1 asks you to report the sales you made through e-commerce operators (ECOs) such as Amazon, Flipkart and Meesho. It lets the GST system match what you report against what each marketplace reports in its own return, GSTR-8.

In short: add one line in Table 14(a) for each marketplace you sold through, with that marketplace’s GSTIN for your state, the net taxable value of your sales through it, and the tax. These sales are still reported in Tables 4, 5 and 7 as usual. Table 14 is an extra view of the same sales, not a separate sale.

1. The two parts of Table 14

Part	What it covers	Relevant for product sellers?
14(a)	Supplies through an ECO that collects TCS under section 52. This is how Amazon, Flipkart and Meesho work for goods.	Yes
14(b)	Supplies where the ECO itself pays the tax under section 9(5), such as some restaurant, transport and accommodation services.	No

2. Which GSTIN to use

Each marketplace has a separate TCS registration in every state. Use the marketplace’s GSTIN for the state you are registered in, not the GSTIN of its head office. You will find it in the marketplace’s GST or TCS report for your account:

Amazon: the TCS report in Seller Central.
Flipkart: the GSTR/TCS report, in the column for Flipkart’s GSTIN.
Meesho: the GST report, which shows the e-commerce operator GSTIN on each row.

If you sell on more than one marketplace, add one line for each.

3. What values to report

The net taxable value: sales minus returns and cancellations in the period.
The tax on that value: IGST for sales to other states, CGST and SGST for sales in your own state.
The same figures you used in your other tables for those sales. Table 14 does not change your tax; it explains where the sales came from.

4. Worked example

A made-up seller sells products taxed at 18% on all three marketplaces. After netting returns, the month looks like this:

Example: Table 14(a) lines for one month
E-commerce operator	Net taxable value	IGST	CGST	SGST
Amazon (₹20,000 own state, ₹30,000 other states)	₹50,000	₹5,400	₹1,800	₹1,800
Flipkart (all to other states)	₹30,000	₹5,400	—	—
Meesho (₹10,000 own state, ₹10,000 other states)	₹20,000	₹1,800	₹900	₹900
Total	₹1,00,000	₹12,600	₹2,700	₹2,700

These ₹1,00,000 of sales also appear, split by state and rate, in Table 7 (and in Table 4 for any business buyers). If your Table 14 total is very different from the marketplace sales in your other tables, something has been missed or counted twice.

5. Why it matters

Each marketplace reports your net sales in its GSTR-8 when it deposits TCS. The GST system compares that with your Table 14. Large gaps can lead to notices asking you to explain the difference, so it is worth checking each marketplace’s figures before you file.

Common mistakes

Using the marketplace’s head office GSTIN instead of its GSTIN for your state.
Reporting gross sales in Table 14 but net sales elsewhere.
Leaving out a marketplace with only a few orders.
Thinking Table 14 replaces Table 7 and leaving the B2C sales out of Table 7.

Please noteThis is a general guide based on publicly available information. Always check with your CA before you file. GST Hero is a software tool and does not provide CA, tax or legal advice.