ई-कॉमर्स लेखांकन

ऑनलाइन बिक्री करने वाले व्यवसायों के लिए लेखांकन।

Accounting for a marketplace seller is a reconciliation problem before it is a bookkeeping one: the money that lands in your bank is a net settlement after commission, shipping, return adjustments and the platform's TCS, and it arrives days or weeks after the sale it relates to. Getting from a settlement report to a correct set of books means untangling all of that — and the GST returns have to reflect the gross sale, not the net payout, which is the mismatch most sellers discover only when a notice asks about it.

प्रक्रिया

हम वास्तव में क्या करते हैं

1
We reconcile settlement reports to gross sales
Every payout is decomposed into gross sale, commission, fulfilment fee, shipping, returns and TCS. The books record the gross sale and each deduction as its own expense — recording the net payout as revenue understates both turnover and expenses, and it is what puts the income tax return out of step with GSTR-8.
2
We claim the TCS the platform has already deposited
Marketplaces collect 1% TCS under section 52 and report it in GSTR-8. It appears in your electronic cash ledger and has to be claimed — sellers who never look leave it sitting there.
3
We handle returns and cancellations properly
A return reverses a sale that was already reported in a GSTR-1 for an earlier month. It is handled with a credit note, in the right period, not by netting it off against a later month's sales.
4
We check where your stock actually is
Stock held in a fulfilment centre in another state requires GST registration in that state. Sellers routinely enrol in a platform's fulfilment programme without realising it creates a registration obligation somewhere they have never been.
5
We reconcile GSTR-8 against your own returns every month
The platform reports your supplies independently. A gap between what they reported and what you declared is visible to the department automatically, and it is the commonest reason a marketplace seller hears from one.

यह किसके लिए है

Sellers on Amazon, Flipkart, Meesho and other marketplaces
Businesses selling through their own Shopify or WooCommerce store with a payment gateway
Sellers holding stock in platform fulfilment centres, which creates a registration obligation in those states
Sellers whose declared turnover does not match what the platform reported in GSTR-8
Anyone reconciling TCS credit that is not appearing correctly

कितना समय लगता है

Ongoing monthly, aligned to the GST cycle: settlement reconciliation in the first week, returns filed by the 11th and 20th. A backlog of unreconciled settlement reports takes longer than ordinary bookkeeping because each payout has to be decomposed.

यदि आप कुछ न करें

The gap between the platform's GSTR-8 and your own returns is reconciled by the department automatically, and it does not need anyone to complain. What follows is a notice covering several years at once, because the mismatch has been accumulating quietly every month — and by then the settlement reports needed to explain it may no longer be downloadable.

कानूनी आँकड़े

तारीखें, सीमाएँ और धाराएँ

प्रत्येक आँकड़े के साथ उसका स्रोत दिया गया है।
मद	मान	स्रोत
Registration	Mandatory for anyone supplying through an e-commerce operator, at any turnover	Section 24(ix), CGST Act 2017
TCS by the operator	1% of the net value of taxable supplies	Section 52, CGST Act 2017
Operator's return	GSTR-8, monthly, reporting each seller's supplies	Section 52(4), CGST Act 2017
Stock in another state	Requires GST registration in that state	Section 22 read with section 25(1), CGST Act 2017
Books retention	72 months from the due date of the annual return	Section 36, CGST Act 2017

जो अक्सर ग़लत होता है

Recording the net payout as revenue, which understates turnover and every deducted expense
Never claiming the TCS credit the platform has already deposited against your GSTIN
Netting returns against later sales instead of issuing credit notes in the right period
Holding stock in a fulfilment centre in another state without registering there
Letting declared turnover diverge from what the platform reported in GSTR-8

जुर्माना

Interest at 18% on tax short-paid where turnover was understated
Penalty of 100% of tax due, minimum ₹10,000, for supplying unregistered in a state where stock is held
Under-reporting penalty of 50% of the tax under section 270A on the income tax side
TCS credit unclaimed within the year is working capital left with the government

ये वैधानिक राशियाँ हैं, हमारा शुल्क नहीं। हमारा शुल्क आपकी स्थिति पर निर्भर करता है और कोटेशन में दिया जाता है।

इसे इनसे न मिलाएँ

मिलती-जुलती सेवाएँ जो अक्सर एक समझ ली जाती हैं।

TDS under section 194-O

Section 194-O is income tax deducted by the platform at 0.1% of gross sales. Section 52 TCS is GST collected at 1%. Both appear on marketplace payouts, they are credited in different systems, and they are routinely confused with each other.

Ordinary bookkeeping

Ordinary bookkeeping starts from invoices and bank entries. Marketplace accounting starts from a settlement report that has to be decomposed first, which is a different job before it is the same one.