How to file GSTR-1 for Meesho sellers, step by step

Updated 3 October 2026 · 8 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.

If you sell on Meesho and have a GST registration, you file GSTR-1 every month, or every quarter if you chose the QRMP scheme. Meesho gives you the data you need in its GST reports. This guide shows how to turn those reports into a correct GSTR-1, table by table.

In short: download the tcs_sales and tcs_sales_return reports for the period, report your sales by state and rate in Table 7, subtract returns, add the HSN summary in Table 12, list your invoice numbers in Table 13 and show Meesho as the e-commerce operator in Table 14. Then upload or enter it on the GST portal by the 11th (monthly) or the 13th after the quarter (QRMP).

1. Download your Meesho GST reports

Meesho publishes a GST report for each month. You need it for every month in the return period: one month for a monthly return, three months for a quarterly return.

Log in to the Meesho Supplier Panel.
Open the payments section and find the GST reports (menu names change from time to time).
Select the month and download the GST report. It comes as a ZIP file.
Keep the file exactly as downloaded. Opening and re-saving it in Excel can change dates and numbers.

The ZIP contains these files:

File	What it contains	Needed for GSTR-1?
tcs_sales	Every order delivered in the month: order number, date, delivery state, HSN, GST rate, taxable value and tax.	Yes
tcs_sales_return	Every return in the month, with the same details.	Yes
Tax_invoice_details	The invoice numbers Meesho issued in your name.	Useful for Table 13

2. Understand where Meesho sales go in GSTR-1

Almost all Meesho sales are to ordinary customers who do not have a GSTIN. In GSTR-1 these are business-to-consumer (B2C) sales. Where each sale goes depends on the buyer and the value:

Kind of sale	GSTR-1 table	Typical for Meesho sellers?
Sales to customers without a GSTIN	Table 7 (B2C others), totalled by delivery state and GST rate	Almost every order
Sales to customers in another state above ₹1 lakh per invoice	Table 5 (B2C large)	Very rare
Sales to a business that gave its GSTIN	Table 4 (B2B), invoice by invoice	Rare
Returns on B2C sales	Subtracted inside Table 7	Every month

Table 7 is not a list of orders. It is one line per delivery state and GST rate, with the total taxable value and tax for that combination. Sales through Meesho are marked as supplies made through an e-commerce operator, with Meesho’s GSTIN for your state, which appears in the GST report.

3. Work out the tax for each state

The delivery state decides which tax applies. This is called the place of supply.

Delivered inside your own state: CGST and SGST, each half of the GST rate.
Delivered to another state: IGST at the full rate.

Here is a worked example for a made-up seller registered in Maharashtra whose products are taxed at 18% GST:

Example: one month of Meesho sales
Delivery state	Sales	Returns	Net taxable value	IGST	CGST	SGST
27 Maharashtra (own state)	₹18,450	₹0	₹18,450	—	₹1,660.50	₹1,660.50
09 Uttar Pradesh	₹14,200	₹3,900	₹10,300	₹1,854.00	—	—
Total	₹32,650	₹3,900	₹28,750	₹1,854.00	₹1,660.50	₹1,660.50

Each row becomes one line in Table 7. The returns are not reported separately: they reduce the value for the state they came back from.

4. Handle returns correctly

When a customer returns an order, Meesho issues a credit note in your name. It reduces your sales and the GST you owe.

Report a return in the period the credit note was issued, even if the original sale was in an earlier month. You do not change the earlier return.
For B2C sales, returns are netted into Table 7 for the same state and rate.
If returns for a state are larger than its sales in the period, that state’s net value is negative. That is allowed.

5. Add the HSN summary (Table 12)

Table 12 totals your sales by HSN code. Meesho reports include the HSN code you set on each listing. Businesses with an annual turnover up to ₹5 crore must use at least 4 digits, and larger businesses at least 6.

Check that the same product uses the same HSN code on every listing. Two codes for one product (for example 9503 and 950300) are both valid, but keeping one makes your records cleaner.

6. List the invoices you issued (Table 13)

Table 13 lists the invoice and credit note number ranges used in the period: the first number, the last number, how many were issued and how many were cancelled. Meesho issues these documents in your name, and the Tax_invoice_details file in the GST report lists them. Gaps in a series are normal, for example when an order is cancelled.

7. Show Meesho as the e-commerce operator (Table 14)

GSTR-1 has a table for sales made through e-commerce operators. You report Meesho’s GSTIN for your state and the net value of sales made through it, with the tax. The values should match the Meesho sales you reported in the other tables.

8. Check the TCS Meesho collected

Meesho collects tax at source (TCS) on your net sales, currently 0.5%, and deposits it with the government in your name. It reports this in its own return, GSTR-8. After that, the amount appears on the GST portal and you can accept it into your electronic cash ledger, then use it to pay your GSTR-3B tax.

TCS does not change your GSTR-1. But if the TCS Meesho reports is not close to 0.5% of the sales in your reports, the reports may cover slightly different orders, and it is worth checking before you file.

9. File on the GST portal

Log in at gst.gov.in and open Services → Returns → Returns Dashboard.
Choose the financial year and the period, then GSTR-1.
Either enter the tables online, or prepare a GSTR-1 JSON file and upload it under Prepare Offline. Wait until the upload shows as processed.
Open Generate Summary and check the totals against your own working.
Submit, then file with EVC (an OTP to your registered mobile) or a digital signature. Note the ARN.

After GSTR-1, the portal fills the sales part of GSTR-3B for you. Check those values, add your input tax credit, pay the balance and file GSTR-3B.

Return	Monthly filers	Quarterly (QRMP) filers
GSTR-1	11th of the next month	13th of the month after the quarter
GSTR-3B	20th of the next month	22nd or 24th after the quarter, depending on your state

Common mistakes

Using the order date instead of the invoice date, which can put sales in the wrong month.
Reporting returns as a separate negative entry for the original month instead of netting them in the current period.
Missing a month of reports when filing quarterly.
Charging IGST on sales inside your own state, or CGST and SGST on sales to other states.
Editing the downloaded report in Excel, which can change dates and long numbers.
Not filing when there were no sales. A nil return is still due.

Your situation may differ from the examples here, for example if you also sell to businesses or outside Meesho.

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.