To report ecommerce supplies in GSTR-1 Table 14, prepare a month-wise, operator-wise summary of sales made through each marketplace, net of returns as the portal instructs. Enter each ecommerce operator's GSTIN with the value of supplies, split by whether the operator collects TCS under section 52 or pays tax under section 9(5). Then reconcile with GSTR-8 and your settlement reports.
What Table 14 is and who needs to fill it
Table 14 of GSTR-1 is for supplies you make through an ecommerce operator (ECO), such as a marketplace. Every ECO files its own return (GSTR-8) showing the supplies it facilitated and the tax it collected at source (TCS) under section 52 of the CGST Act. Table 14 is your side of that picture, and the department can compare the two.
If you sell on marketplaces with a GST registration, expect to fill it. It is filled separately from your direct sales, so a brand selling both on its own website and on marketplaces has to split the two carefully.
The table distinguishes between two situations. In most product sales, the ECO collects TCS and you remain liable to report and pay GST on the supply. In a limited set of notified services, the ECO itself is liable to pay the tax under section 9(5). Most apparel, beauty or home brands will mainly deal with the first case. Confirm which applies to you from the notifications and your tax adviser.
What to collect before you open the return
Table 14 is quicker if the data is ready before you log in. Gather the following for the return period:
- ECO GSTIN for every marketplace you sold on. Take it from your seller agreement, tax invoices or the settlement report, not from memory.
- Gross sales value per marketplace for the month, based on the invoice or order date as your books follow.
- Returns and credit notes per marketplace for the same period.
- Settlement reports showing the TCS deducted against each settlement.
- GSTR-2B or the cash ledger entries where TCS credit appears, plus your GSTR-8 matching view if available on the portal.
Keep sales by marketplace in one working sheet. If the sheet cannot be built from your order data in a few minutes, that is the real problem to fix before the filing date.
Step-by-step: filling Table 14
- Open GSTR-1 for the correct return period on the GST portal and go to the ecommerce supplies section (Table 14).
- Select the category: supplies on which the ECO collects tax under section 52, or supplies on which the ECO is liable to pay tax under section 9(5). Check the current portal layout, since the form has been revised in the past.
- Enter the ECO GSTIN for each operator, one row per operator.
- Enter the value of supplies for that operator. Check the portal instructions on whether the field expects net value after returns and credit notes; follow them exactly.
- Report the same sales in your regular tables (for example B2C or B2B tables) as the instructions require, with the correct place of supply and rate. Table 14 does not replace them.
- Save, review the summary and compare the totals with your working sheet before filing.
Do not guess the GST rate or TCS rate while doing this. The tax rate on your goods comes from the applicable notification and your HSN classification. TCS is deducted by the ECO, and the applicable rate should be confirmed from the latest CGST notification, your marketplace agreement and your tax adviser.
Reconcile with GSTR-8 and TCS credit
Each ECO reports supplier-wise values in GSTR-8. If your Table 14 value for an operator differs from what that operator filed, you can expect a mismatch to surface. Run this check each month:
- Compare your operator-wise net value with the settlement report totals.
- Compare the TCS shown in your settlement report with the TCS credited to your electronic cash ledger.
- List differences caused by timing, such as returns accepted late or orders invoiced in one month and settled in another.
- Raise any unexplained difference with the marketplace in writing, with order IDs.
Where you handle several marketplaces, a reconciliation tool helps. MarketplaceMetrics by Fundle reconciles marketplace sales and settlements for Indian brands, so operator-wise totals and TCS lines are easier to tie out. Whatever you use, keep the working file for audit.
Common mistakes to avoid
- Wrong or missing ECO GSTIN, especially when a marketplace has state-wise registrations.
- Mixing gross and net values across months, which breaks matching with GSTR-8.
- Ignoring returns that land in a later period than the sale.
- Treating TCS as an expense instead of a credit to be tracked in the cash ledger.
- Skipping amendments. If you spot an error after filing, use the amendment table in a later return, following the time limits in the law.
Where to confirm the latest rules
Rates, due dates and form layouts change. Before every filing season, check the GST portal's GSTR-1 instructions, the relevant CGST notifications on section 52 and section 9(5), your marketplace seller agreement, and the TCS lines in your settlement reports. For anything unclear, such as treatment of returns across months or composition and threshold questions, consult a chartered accountant or GST practitioner.
Worked example
Illustrative example only. A seller sold through two marketplaces in a month. The figures are made up to show the workings.
| Operator | Gross sales (₹) | Returns (₹) | Net value for Table 14 (₹) |
|---|---|---|---|
| Marketplace A | 6,00,000 | 80,000 | 5,20,000 |
| Marketplace B | 3,00,000 | 40,000 | 2,60,000 |
| Total | 9,00,000 | 1,20,000 | 7,80,000 |
The seller enters two rows, one per ECO GSTIN, with ₹5,20,000 and ₹2,60,000, assuming the portal expects net values. Next, the seller compares each row with the operator's GSTR-8 data and the TCS shown in the settlement report. If Marketplace B reports ₹2,90,000, the seller checks for returns recorded late and raises the ₹30,000 gap with order IDs.
Questions and answers
Is Table 14 the only place to show marketplace sales in GSTR-1?
No. Table 14 is an operator-wise declaration of supplies made through ECOs. You still report the same sales in the regular tables, such as B2C or B2B, with correct rate and place of supply. Check the portal instructions for the exact treatment of each category.
Does the ECO's TCS reduce my GST liability automatically?
No. TCS collected under section 52 is credited to your electronic cash ledger after the ECO files GSTR-8. You can use that balance to pay tax, but you should reconcile it against your settlement reports first. Confirm the current mechanism with your tax adviser.
What if my Table 14 value does not match the ECO's GSTR-8?
Find the cause first, usually timing of returns, invoice dates or a wrong GSTIN. If the ECO's figure is wrong, write to the marketplace with order-level proof. If yours is wrong, correct it through the amendment table in a later GSTR-1.
Where do I find the TCS rate that applies to my sales?
Do not rely on a blog for the rate. Check the latest CGST notification on section 52, your marketplace seller agreement, and the TCS line in your settlement report. Your CA or GST practitioner can confirm the rate currently applicable to your goods.