The Sales Report and Flipkart’s own GSTR report, what each is for, and the four places Flipkart’s files are easy to misread.
Two reports for one month
In the Seller Dashboard, under Reports, Reports Centre and then Tax reports, Flipkart gives two downloads for a month. The Sales Report is one row per invoice and credit note, with the HSN code. The Report for GSTR-1 and GSTR-8 Return Filing is Flipkart’s own account of the same month, in tabs named after the sections of the returns.
Build the return from the first and check it against the second. They are prepared independently, so agreement means something; on a real November they agreed to the paisa.
The taxable value column has an unusual name
It is headed Taxable Value (Final Invoice Amount -Taxes), bracket and all. A reader that looks for a column called Taxable Value finds nothing, and can build a return with the right tax on no sales at all. The file still looks well formed.
One order item can carry two invoices
Order Item ID repeats across documents in the real file. Treat it as the identity of a sale and two genuinely different sales collapse into one. The invoice number is the identity; the order item only says what was sold.
A cancellation can still be a credit note
Rows reading Event Type Return and Event Sub Type Cancellation are ones Flipkart raised a credit note for, and it nets them off in its own GSTR-1 tab. Leaving them out as if they were cancellations before invoicing overstates the month.
The cash-back sheet is part of your sales
When a bank funds part of an offer, the buyer’s invoice shows the price after the offer and Flipkart raises a credit note to you for the bank’s share, at the product’s own rate. That share is consideration for the sale paid by someone other than the buyer, so it is taxable value under sections 2(31) and 15(2)(e) of the CGST Act, and Flipkart declares the sale at the full price in its GSTR-1 tab and its GSTR-8.
Add the note back to the sale it names. On a real December that was 5.83 rupees, and it was the only difference between the two reports.
Table 14 needs the TCS registration
Table 14 names each operator by its TCS registration in your state, which carries a C in the fourteenth place. A Flipkart GSTIN with a Z there, even one printed in the GSTR-8 tab of the report, is an ordinary registration and the wrong one for Table 14. The free GSTIN checker shows the fourteenth character and what it means.
Try it on your own figures with the free GSTR-1 from marketplace reports.
Which file to download, and from where: the list for each marketplace and the GST portal.
By Raunak Pathak, founder of fynxIQ, who files GST returns on it. Last updated 15 September 2026. This is general information about how GST returns work, not advice about your particular return.