How to Report Marketplace Sales in GSTR-1 Table 14

Who actually reports in Table 14

The keyword mentions 'ecommerce operators', so start with the distinction. Table 14 of GSTR-1 is filled by the supplier, meaning the brand or seller whose goods are sold through a marketplace. The operator itself reports what it collected in its own statement (GSTR-8), not in your Table 14.

Table 14 is an operator-wise summary. It tells the department how much of your outward supply went through which operator, so that it can be compared with what the operator declared. It is not a replacement for your invoice-level or rate-wise reporting.

• If you sell through a marketplace as a seller: you fill Table 14.
• If you run a marketplace: you file GSTR-8 for the TCS you collect. Any goods you sell yourself are reported in the normal GSTR-1 tables.
• If you sell to a marketplace as a wholesale customer: that is an ordinary B2B sale, not a supply through the operator. Check with your tax adviser if your model is mixed.

What the table asks for

As the table has been structured since the 2024 changes to GSTR-1, it has two parts. Confirm the exact layout and applicability dates on the GST portal or in the latest CBIC notification, since the format has been revised before.

• Supplies on which the operator collects TCS under section 52: this covers most goods sold by registered sellers on marketplaces.
• Supplies on which the operator pays tax under section 9(5): this applies only to notified service categories. Most product brands will have nothing here.

For each operator you enter the operator's GSTIN and the net value of supplies, which is the value supplied less the value returned. Amendments to earlier entries have their own section in the table.

Data to gather before you file

Table 14 is only as good as the sales data behind it. Before opening the portal, collect the following for each marketplace and each tax period.

1. Operator GSTIN. Use the GSTIN that appears on the marketplace's invoices or TCS documents for the state you sell from. Operators can have multiple state registrations, so check which one applies.
2. Gross sales for the period from the marketplace sales report, matched to the invoices you have issued or the invoice data the marketplace generates for you.
3. Returns and cancellations that fall under credit notes or sales returns for the same period.
4. Settlement reports to confirm that the sales you are reporting were actually delivered and settled.
5. TCS details from the operator's statements and your GST portal views.

Do not rely on settlement payouts as the sales figure. A payout is net of commission, fees, shipping and other deductions, so it will always be lower than the supply value.

Step-by-step: filling Table 14

1. Finalise your normal GSTR-1 tables first. Marketplace supplies must still be reported in the usual tables for B2B, B2C and credit notes. Table 14 is an operator-wise view of supplies already declared elsewhere. Check the portal's instructions for the current treatment.
2. Group sales by operator GSTIN. If you sell on three marketplaces, you need three groups, and more if an operator has several GSTINs.
3. Subtract returns. Take the value of supplies made in the period and reduce it by the value of returns and credit notes for the same operator in the same period. Follow the table's own wording on this.
4. Enter each operator's GSTIN and net value in the section for supplies where TCS is collected under section 52.
5. Leave the section 9(5) part blank unless you supply services that fall under the notified categories.
6. Total-check against your books. The sum across operators should reconcile to the marketplace sales in your sales register for that period.
7. Review before filing. Correct earlier errors through the amendment section rather than by changing the current period's numbers.

Common mistakes to avoid

• Using payout instead of supply value. This understates sales and creates a mismatch with what the operator reports.
• Ignoring the period of returns. A return processed next month belongs to next month's credit note, not this month's net. Follow your credit note dates consistently.
• Mixing operators. Combining two marketplaces into one line makes any query hard to defend.
• Wrong GSTIN. A state-wise registration mix-up is a frequent cause of mismatches.
• Forgetting non-marketplace channels. Your own website and offline sales do not belong in Table 14.

Rates for GST and TCS, and any change in who collects what, should be taken from the current notifications or your tax adviser, not from old blog posts or internal templates.

Reconcile Table 14 with settlements and TCS

Filing is the easy part. The harder job is proving the number. A practical monthly routine is to compare three things: your Table 14 net value, the operator's sales and returns reports, and the TCS shown against your GSTIN on the portal after the operator files its return.

Differences usually come from timing (an order delivered in one month, settled in the next), returns booked in different periods, or invoices missing from the operator report. Tools like MarketplaceMetrics by Fundle reconcile marketplace sales with settlements and track returns, which gives you an operator-wise view to work from. Myntra Excel reports are reviewed today, and other marketplaces are a scope discussion. Whatever tool you use, keep the working file for each month, as it is your evidence if a notice arrives.