Marketplace seller: GSTR-1 and 3B
Sample: Indigo Loom Home Decor, Jaipur. Sells on two online marketplaces. October 2026.
₹2,800 TCS credit used, ₹30,880 cash to pay
Marketplace sales report to GSTR-1, returns netted, fees as ITC, and the TCS the marketplace collected used against cash.
GSTR-1 and GSTR-3BOctober 2026
| Taxable | IGST | CGST | SGST | |
|---|---|---|---|---|
| Gross sales from marketplace reports | ₹6,00,000 | ₹0 | ₹0 | ₹0 |
| Less returns | ₹40,000 | ₹0 | ₹0 | ₹0 |
| Sales to other states, 18% | ₹4,48,000 | ₹80,640 | ₹0 | ₹0 |
| Sales in Rajasthan, 18% | ₹1,12,000 | ₹0 | ₹10,080 | ₹10,080 |
| ITC used: marketplace fees and stock | ₹0 | ₹67,120 | ₹0 | ₹0 |
| Cash after ITC | ₹0 | ₹13,520 | ₹10,080 | ₹10,080 |
| TCS collected by marketplaces, 0.5% | ₹0 | ₹2,240 | ₹280 | ₹280 |
Cash to pay with GSTR-3B₹30,880
- Selling goods to other states needs GST registration whatever the turnover (CGST Act Sec 24). A small seller inside one state can be exempt (Notification 34/2023-CT).
- TCS shows in your cash ledger once you accept it.