Saturday, December 4, 2021
Home e-commerce Flipkart sellers can file their GSTR-3B with these few steps

Flipkart sellers can file their GSTR-3B with these few steps

Are you selling on Flipkart? If yes, then in this edition of e-commerce business you will insights about “How to file GSTR-3B – Flipkart”

There are three simple steps through which we are going to generate the required information that will help you in filing your monthly GST return i.e. GSTR-3B.

how to file GSTR-3B in case of flipkart

These Master Excel files can be imported in Tally ERP9, if you want to import such files you can do so. Kindly check the TDLs loaded on your registered Tally license. In case, you need the same you will have to contact your Tally partner.

By using the power of Excel i.e. through the PIVOT table, we are going to generate the following required sales figure for the respective tax period on the basis of which we are going to file GSTR-3B:

  • Column No. 3.1 (outward taxable supplies) that will include:

Intra-state sales figures (Supplies made in your home state) and Inter-state sales figures (Supplies made outside your home state).

3.1 details of outward supplies and inward supplies liable to reverse charge
  • Column No. 3.2 (Inter-state supplies)
3.2 inter state supplies

Step 1:

Download the Sales report from the Flipkart seller dashboard according to your tax period.

Are you new to the Flipkart seller dashboard? Here is the full information on how to get the desired sales report for your GST return filing purpose.

How to get your Flipkart monthly Sales report for GST return.

Step 2:

Formatting the raw sales report (downloaded in Excel format).

Since most of the e-commerce operator does not provide us the sales report as per our accounting software format. So, being an online seller, it is the foremost thing for us to understand the downloaded data i.e. what kind of information is available to us that can enable us to file correctly and accurately our monthly GST return (GSTR-3B).

We will format the downloaded excel file as per our Master file. The master file is the final file on the basis of which we are going to file our monthly GSTR-3B return.

After downloading the sales report from the Flipkart seller dashboard, first, click on the option “enable editing”.

A: RAW FILE

Now we will be discussing first what changes is to be made in Raw File i.e. the downloaded excel file so that it can be pasted in our Master file:

Note: Only the relevant column(s) that are required for our Master Excel file are discussed here.

ColumnParticularsAction required (if any)
Column BOrder ID (we will be needed this in our Master file)No formatting required for this column.
Column DProduct Name

Remove the unwanted [“””]
Column FThis will contain the information related to the SKU.The online seller is required to remove the unwanted [“””SKU:], in order to arrive at your correct SKU. In many cases, it is possible that your accounting software will contain a different SKU against your listed SKU. In that case, the online seller has to mention the SKU that is present in their accounting software so that in case of import of data, this file can be easily downloaded in Tally ERP9.  
Column H/IThese columns need your special attention that contain data related to Sales, Return, cancellation and Return cancellation.Refer to the below table for the same.

Let us first understand how to understand and take into consideration these different concepts.

Event TypeEvent Sub TypeResult
ReturnReturnReturn
Here sales figure is in a negative, which clearly states that the particular sale order has been requested for return.
SaleSaleSale
Sale here refer to the actual supplies made during the relevant tax period.
ReturnCancellationTo be consider as “Return”, to cross verify the same, you can
– Check order ID in Excel (whether that particular order id has been shown as sale and return, etc.) -Check order ID on Flipkart (you must recheck the status of these particular order id from your seller dashboard)
ReturnReturn CancellationTo be considered as “Sale”.
It states that particular order id once has been recorded as sales return, is now been taken as return cancelled. That means the return has been cancelled and that particular order id has been taken into account while calculating the supplies made during the relevant tax period.
ColumnParticularsAction required (if any)
Column L/M/ASOrder date/ Approval date/ Invoice date.
If you are looking for a specific order status, then these dates will help you to analyze the exact status of the order.
We have to remove the [00:00:00.0] from the date format.
For master file we would require the Invoice date as stated in Column AS.
Column NProduct Item QuantityRemove the unwanted [.0]
Column VFinal Invoice amount i.e. price after discount and shippingRemove the unwanted [.0]  
Column XTaxable value i.e. Final invoice amount (-) TaxesPositive figure indicate the Sales figure, whereas the negative figure indicates the sales return.
Column(s)Related to GST/Taxes will get auto filed in Master File according to your GST Rates. 
Column ARBuyer Invoice IDNo formatting required
Column ATBuyer Invoice amountIt should be the base for all the calculation(s)
Column AVCustomer Billing StateNo formatting required.
Column AUCustomer billing PincodeNo formatting required.

B: Master File

Now let us understand our Master file, column-wise along with that I will share the respective column from the Raw file against each column that needs to be pasted.

Column No. that is required to copy from Raw file (Downloaded from Flipkart)* after being formattedMaster File (Column where copied data is required to be pasted)
ASA
BB
ARC
ID
We need to enter the ledger name as created in our accounting software (For understanding purpose I have taken “Flipkart”)E
DF
FG
NH
As per formulaI
INRJ
1k
ATL
AVR
INS
AUT
As per formulaX,Z,AB,AD
As per your GST rate slabY,AA,AC,AD
Main Location (If a different godown has been created, then the name of that godown)AS
ASAT
Narration (as explained in video)AU
NEW_INVOICE & Tax Invoice (For sales)AV and AW
CREDIT_NOTE & Credit Note (For sales return)-do-
ASAY
ARAZ
Can be left blank or enter ASBA
1BF
ConsumerBG
Use concatenate (as explained in the video)BH

Dummy entries are available for your along with the Pivot table for your reference.
Download your Master File – Sales

Consolidated Master

Download your Master File – Sales Return

Step 3:

We will use the PIVOT table for Sales data as well as for sales return data. Online sellers will have to apply the PIVOT table in both the data files to reach out the net figures for each state(s).

First open the formatted Flipkart Sales Excel file

  • Click on the Insert tab from the top menu
  • Select Insert Pivot Table
  • Create Pivot Table tab will get pop out. Click on the select a table or range and choose where you want the pivot table report to be placed
create Pivot table

By default, it will open on the New worksheet, if you want you can select the Existing worksheet also and Click on “Ok” to proceed.

  • Now you will see, the new worksheet will open that will show you some Pivot table fields on the right-hand side of the worksheet.

Just click on the fields one by one in the same order

  1. Shipping Address State
  2. Sales
  3. CGST
  4. SGST
  5. IGST

You will get your total sales amount state-wise including your home state where CGST/SGST is charged for the purpose of GSTR-3B.

For entering the data in Table 3.2, just ignore the figures of your home state i.e. intra-state supplies.

Table 3.1 will contain all the sales figures including home state sales.

Likewise, you will have to apply the Pivot Table on the Sales return excel and you will get the sales return figures as per the state wise.

By netting off the figures state-wise you will get the amount that needs to be entered in your GSTR-3B.

 In case of any doubt you can refer the below video

Still, if there is some doubt about the topic, feel free to comment us your query.

CA Devesh Thakur

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