Your GSTR-1, built from the orders you actually shipped
Not a spreadsheet you reconcile at the end of the month. Every order carries its own tax working — place of supply, rate, HSN — from the moment it is created, and the month’s return is produced for one registration at a time, in the JSON the portal takes.
{
"gstin": "24AAAAA0000A1Z5",
"fp": "072026",
"gt": 1284310.00,
"b2b": [{
"ctin": "27BBBBB1111B1Z9",
"inv": [{
"inum": "INV/2026-27/0412",
"idt": "18-07-2026",
"val": 14160.00,
"pos": "27",
"rchrg": "N",
"itms": [{
"num": 1,
"itm_det": {
"rt": 18, "txval": 12000.00, "iamt": 2160.00
}
}]
}]
}],
"b2cs": [{
"sply_ty": "INTRA", "pos": "24", "typ": "OE",
"rt": 5, "txval": 486200.00,
"camt": 12155.00, "samt": 12155.00
}]
}One GSTIN, several, or none at all
Most tools assume the first and quietly break on the other two. A seller with warehouses in two states has two registrations, and a seller under the threshold has none.
The ordinary case, done properly
Invoices run on your own sequential series — never the marketplace's — and the tax split is decided by where the goods went, not by where you are. Same state is CGST and SGST; a different state is IGST. The month's GSTR-1 comes out as one file.
- Your own invoice series, unbroken
- Place of supply from the buyer's state, or their GSTIN
- HSN summary built from what actually shipped
Ten Amazon accounts, ten GSTINs
GST registration is state-wise, and sellers rarely have just one — a second warehouse in another state means a second GSTIN, and a seller running several marketplace accounts may have a different registration behind each. Each connected account is told which one it sells under, and each registration produces its own return.
- A registration set per marketplace account, not per company
- One GSTR-1 per GSTIN, carrying only that GSTIN's supplies
- The download is named for the registration it belongs to
Not registered? Nothing here pretends otherwise
Plenty of sellers are under the threshold, and software that assumes a GSTIN produces documents claiming tax that was never charged — which is worse than producing nothing. An account marked as unregistered issues a bill of supply rather than a tax invoice, and is left out of every return rather than quietly folded into somebody else's.
- No tax shown on an invoice for tax you did not charge
- Unregistered accounts appear in no GSTR-1 at all
- Add a GSTIN later and the setting follows the account
Four buckets, and the rule that decides each one
A sale lands in exactly one of these. Getting the rule wrong is how a return is accepted by the portal and still wrong.
- B2B
Sold to a business that gave you its GSTIN
Every invoice listed in full, so their input credit matches your return.
- B2CL
Sold to a consumer in another state, over ₹1,00,000
Invoice by invoice. The threshold dropped from ₹2,50,000 to ₹1,00,000 for supplies from 1 August 2024, and returns before that date still use the old one.
- B2CS
Everything else sold to consumers
Consolidated per state and per rate — which is where most of a marketplace seller's volume lands.
- HSN
The summary by HSN code
Quantity, taxable value and tax per HSN and rate, built from the lines that actually shipped.
What this does not do
Five things you would find out in your first ten minutes anyway. Finding them out here is the point.
It does not file for you
There is no GSP connection. OMS Pro produces the JSON; you or your CA upload it to the portal's offline tool the same way you would any other. Nobody here touches your portal credentials.
No e-invoicing — no IRN, no signed QR
If your turnover puts you above the e-invoicing threshold you still need an IRP for that. The invoices here are ordinary tax invoices.
No e-way bills
Not generated and not tracked. Your courier or your existing tool still does that.
GSTR-1 only, not GSTR-3B
The outward-supply return is built from your orders. 3B needs your input credit, which is not something an order management system knows about.
No return from here has been filed yet
The file is built to the schema and its arithmetic is locked by tests — B2B against B2CL against B2CS, the ₹1,00,000 threshold and its start date, CGST equalling SGST on every consolidated row. What has not happened yet is a real filing on the real portal. Until one has, we are not going to call it proven.
GST, answered
See your own GSTR-1 before you commit to anything
Import a month of marketplace orders from a file, set your GSTIN, and download the return. Nothing is filed and nothing is sent anywhere — you are just looking at your own numbers.
Selling on Meesho? How the files fit together