01 — Concept
What Makes Flipkart Marketplace Accounting Unique?
When you sell on Flipkart, money flows through a 4-party pipeline — the customer pays Flipkart, Flipkart deducts its marketplace commission (category-based), GST on commission, GST TCS under Section 52 CGST, and any fulfilment/shipping charges, then remits the net settlement to your bank weekly. Unlike selling on your own website, Flipkart's deduction structure involves multiple fee types — each requiring separate ledger entries and ITC claims. This guide covers every scenario completely.
4
Parties — Customer, Flipkart, Government (TCS), Your Bank
1%
GST TCS deducted by Flipkart under Section 52 CGST Act
3–20%
Commission range — varies by category (electronics lowest, fashion highest)
T+7
Flipkart weekly settlement cycle — every 7 days to bank
📌 Core Principle — Gross Method & Accrual Basis: Revenue is recognised when the Flipkart order is confirmed — NOT when Flipkart remits to your bank. This creates a Flipkart Marketplace Receivable (current asset) equal to the full invoice value. At settlement, this receivable is cleared against: (a) Flipkart Commission Expense, (b) ITC on commission GST, (c) GST TCS Receivable, (d) Flipkart Shipping/AF Fee, (e) ITC on fee GST. Always use the Gross Method — never net commission against revenue.
✅ TCS is NOT an Expense — It's a Current Asset Receivable: GST TCS deducted by Flipkart under Section 52 CGST is deposited with the Government on your behalf and is credited back to you via GSTR-3B after Flipkart files GSTR-8. Record it as Dr GST TCS Receivable A/c — a current asset. It reduces your monthly GST cash outflow. Never write TCS off as an expense or as a Flipkart charge.
02 — Flipkart Money Flow
Flipkart Marketplace Money Flow — 5 Stages
From the moment a customer places an order on Flipkart to the moment net settlement reaches your bank, money passes through five distinct stages — each with its own accounting treatment. Mastering this pipeline is the foundation of clean Flipkart seller bookkeeping.
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STAGE 01
Customer Pays Flipkart
Customer pays full invoice value (product + GST) to Flipkart via UPI / Card / Wallet / EMI. Revenue is recognised HERE — raise Flipkart Marketplace Receivable A/c. Accrual basis applies.
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STAGE 02
Flipkart Holds Funds
Flipkart holds the full payment in its settlement pool. Your books show Flipkart Marketplace Receivable as a current asset. Funds held until next weekly settlement cycle.
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STAGE 03
Flipkart Deductions
Flipkart deducts: (a) Marketplace Commission (3–20% by category), (b) GST on commission @18%, (c) GST TCS @1% of taxable value, (d) Shipping fee / Flipkart Assured fulfilment fee (if applicable), (e) GST on shipping/AF.
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STAGE 04
Net Settlement
Net amount after all deductions transferred to your bank account (weekly, every 7 days). This clears the Flipkart Marketplace Receivable. Record all deduction entries at this point.
STAGE 05
GST Filing
Declare all sales in GSTR-1. After Flipkart files GSTR-8 (by 10th of next month), claim TCS credit in GSTR-3B. Reconcile GSTR-2B vs Flipkart settlement statements monthly.
03 — Case Study: Basic Flipkart Sale
Case Study 1: Flipkart Self-Ship / Easy Ship Sale
The most common Flipkart selling model — you list a product, Flipkart's customer orders, you ship via Flipkart's logistics partner or self-ship, and Flipkart settles weekly after deducting its commission, GST on commission, and GST TCS.
FACTS OF THE CASE
Zerolev Electronics — Flipkart Easy Ship Sale
Customer orders a ₹8,000 Bluetooth headset on Flipkart. GST @18% = ₹1,440. Customer pays Flipkart ₹9,440. Flipkart deducts: Marketplace Commission 9% of ₹8,000 = ₹720, GST on commission @18% = ₹130, GST TCS 1% of ₹8,000 = ₹80, Shipping fee = ₹45, GST on shipping @18% = ₹8. Flipkart remits ₹8,457 (₹9,440 − ₹983) to bank after 7 days.
Entry 1A: At Confirmed Order — Record Revenue & Flipkart ReceivableMarketplace Revenue Recognition (Ind AS 115)
| Account | Dr/Cr | Debit (₹) | Credit (₹) |
|---|---|---|---|
| Flipkart Marketplace Receivable A/c | Dr | 9,440 | — |
| To Sales / Revenue A/c | Cr | — | 8,000 |
| To GST Payable A/c (IGST @18%) | Cr | — | 1,440 |
| Total | 9,440 | 9,440 | |
Being Flipkart order confirmed — Revenue ₹8,000 and GST Output ₹1,440 @18% recognised at order confirmation / shipment. Flipkart Marketplace Receivable A/c is a current asset representing total amount Flipkart owes before all deductions. Revenue is NOT deferred — control passes to buyer at delivery.
Entry 1B: On Flipkart Weekly Settlement — All Deductions & Net BankFlipkart Settlement — Gross Method (Section 52 CGST)
| Account | Dr/Cr | Debit (₹) | Credit (₹) |
|---|---|---|---|
| Bank A/c | Dr | 8,457 | — |
| Flipkart Commission Expense A/c | Dr | 720 | — |
| Input Tax Credit A/c (GST on Commission @18%) | Dr | 130 | — |
| GST TCS Receivable A/c (Section 52 CGST — 1%) | Dr | 80 | — |
| Flipkart Shipping Fee Expense A/c | Dr | 45 | — |
| Input Tax Credit A/c (GST on Shipping Fee @18%) | Dr | 8 | — |
| To Flipkart Marketplace Receivable A/c | Cr | — | 9,440 |
| Total | 9,440 | 9,440 | |
Being Flipkart weekly settlement received. Bank credited ₹8,457. Commission ₹720 = P&L expense. ITC ₹130 on commission claimable (Flipkart issues tax invoice). GST TCS Receivable ₹80 = current asset — credited in GSTR-3B after Flipkart files GSTR-8. Shipping fee ₹45 = expense. ITC ₹8 on shipping claimable. Flipkart Receivable = ₹0 (cleared). Retain all Flipkart fee invoices from Seller Hub for ITC support.
⚠️ Critical — GST TCS (Section 52) vs Income Tax TDS (Section 194-O): Flipkart deducts GST TCS @1% under Section 52 CGST — this is a GST credit claimable in GSTR-3B (Dr GST TCS Receivable A/c). Separately, Flipkart may also deduct Income Tax TDS @1% under Section 194-O if your annual gross sales via Flipkart exceed ₹5 lakh — this is an advance income tax credit claimable in your ITR (Dr IT TDS Receivable A/c). These are two entirely separate deductions. Neither is an expense. Never write either off as a cost.
04 — Flipkart Fee Types & Accounting Treatment
Flipkart Fee Types — How to Account for Each
Flipkart charges multiple fee types depending on your selling model, category, and fulfilment method. Each attracts 18% GST and requires a separate ledger for clarity in your P&L. Here is how to record each correctly.
01
MARKETPLACE COMMISSION
Category-Based Platform Fee
3–20% of selling price (excl. GST). Electronics: 3–6%, Fashion: 10–20%, Books: 8%. Dr Flipkart Commission Expense A/c + Dr ITC A/c (18% GST). Deducted weekly at settlement. Flipkart issues a tax invoice — retain for ITC claim in GSTR-3B.
02
SHIPPING FEE
Flipkart Logistics Charge
Charged per shipment based on weight/distance zone. Applied when using Flipkart Logistics (FL) for delivery. Dr Flipkart Shipping Fee Expense A/c + Dr ITC A/c (18% GST). Appears as a separate line in Flipkart payment statement.
03
FLIPKART AF FEE
Assured Fulfilment (Warehouse)
Charged when inventory is stored at Flipkart's warehouse (Flipkart Assured). Includes pick & pack + forward shipping. Dr Flipkart AF Fee Expense A/c + Dr ITC A/c (18% GST). Appears monthly. Download tax invoice from Seller Hub → Payments.
04
COLLECTION FEE
Payment Processing Charge
Fixed per-order payment collection fee (typically ₹2–₹25 based on order value). Dr Flipkart Collection Fee Expense A/c + Dr ITC A/c (18% GST). Deducted weekly. Part of the overall Flipkart fee invoice downloadable from Seller Hub.
05 — GST TCS under Section 52 CGST
GST TCS Accounting for Flipkart Sellers — Section 52 CGST Act
Flipkart, like all e-commerce operators, must collect GST TCS at 1% of taxable value from every seller and deposit it with the Government. This is your own tax collected on your behalf — it is a current asset receivable that reduces your monthly GST cash payment once claimed.
| Step | What Happens | Your Accounting Entry | GSTN / Portal Action |
|---|---|---|---|
| 1 | Flipkart deducts GST TCS @1% at settlement (e.g. ₹80 on ₹8,000 taxable value) | Dr GST TCS Receivable A/c ₹80 | Cr Flipkart Marketplace Receivable A/c ₹80 | Flipkart files GSTR-8 by 10th of next month showing TCS deposited |
| 2 | Flipkart files GSTR-8 — TCS credit auto-appears in your Electronic Cash Ledger | No new journal entry required — GSTN credits your cash ledger automatically | GSTN credits ₹80 to your Electronic Cash Ledger — visible in GSTR-2B |
| 3 | While filing GSTR-3B — offset TCS credit against your GST output payable | Dr GST Payable A/c ₹80 | Cr GST TCS Receivable A/c ₹80 (use cash ledger credit) | Cash Ledger balance used to offset GSTR-3B liability — reduces GST cash payment |
| 4 | TCS receivable exceeds GST payable for the month (excess credit buildup) | Carry forward in GST TCS Receivable A/c — apply next month, OR file GST RFD-01 | Apply for refund under Section 54 CGST via GST portal if excess persists |
✅ TCS Reconciliation — Monthly Must-Do: Every month before filing GSTR-3B, compare the TCS deducted per your Flipkart payment statements against the TCS credit appearing in your GSTR-2B (from Flipkart's GSTR-8 filing). Only claim TCS that appears in GSTR-2B — not more than what Flipkart has filed. If there is a shortfall, contact Flipkart Seller Support to correct their GSTR-8 before claiming that amount. Claiming unmatched TCS triggers GST department mismatch notices.
06 — Case Study: Flipkart Assured (AF) Sale
Case Study 2: Flipkart Assured Fulfilment (AF) Sale
Flipkart Assured (FA) — analogous to Amazon FBA — means your inventory is stored at Flipkart's fulfilment centre. When a customer orders, Flipkart picks, packs, and ships directly. This adds AF fee layers to the settlement but gives products the coveted "Flipkart Assured" badge, increasing conversion.
FACTS OF THE CASE
Zerolev Home Decor — Flipkart Assured Sale
Customer orders a ₹1,500 scented candle set on Flipkart (GST @12% = ₹180). Customer pays Flipkart ₹1,680. Flipkart deducts: Commission 12% of ₹1,500 = ₹180, GST on commission = ₹32, GST TCS 1% of ₹1,500 = ₹15, Flipkart AF fee (pick & pack + forward shipping) = ₹55, GST on AF fee = ₹10, Collection fee = ₹5, GST on collection fee = ₹1. Flipkart remits ₹1,382 to bank.
AF Entry 2A: At Confirmed Order — Revenue & Flipkart ReceivableFlipkart Assured Revenue Recognition
| Account | Dr/Cr | Debit (₹) | Credit (₹) |
|---|---|---|---|
| Flipkart Marketplace Receivable A/c | Dr | 1,680 | — |
| To Sales / Revenue A/c | Cr | — | 1,500 |
| To GST Payable A/c (IGST @12%) | Cr | — | 180 |
| Total | 1,680 | 1,680 | |
Flipkart Assured order confirmed — Revenue ₹1,500 and GST ₹180 @12% recognised. Revenue recognised at order confirmation (Flipkart ships from their warehouse immediately — control transfers at shipment from FA centre). Flipkart Marketplace Receivable A/c created for full ₹1,680.
AF Entry 2B: On Flipkart Settlement — All AF Fees, TCS & Net BankFlipkart AF Settlement — Multi-Fee Gross Method
| Account | Dr/Cr | Debit (₹) | Credit (₹) |
|---|---|---|---|
| Bank A/c | Dr | 1,382 | — |
| Flipkart Commission Expense A/c | Dr | 180 | — |
| Input Tax Credit A/c (GST on Commission) | Dr | 32 | — |
| GST TCS Receivable A/c (Section 52 — 1%) | Dr | 15 | — |
| Flipkart AF Fee Expense A/c (Pick & Pack + Shipping) | Dr | 55 | — |
| Input Tax Credit A/c (GST on AF Fee) | Dr | 10 | — |
| Flipkart Collection Fee Expense A/c | Dr | 5 | — |
| Input Tax Credit A/c (GST on Collection Fee) | Dr | 1 | — |
| To Flipkart Marketplace Receivable A/c | Cr | — | 1,680 |
| Total | 1,680 | 1,680 | |
Flipkart AF settlement received. Bank ₹1,382. All Flipkart fees recorded as separate P&L expenses with ITC claimed on each. GST TCS ₹15 = current asset receivable (not expense). Total deductions ₹298 clear the Flipkart Receivable to ₹0. Download Flipkart tax invoices from Seller Hub → Payments → Tax Documents monthly for ITC support in GSTR-3B.
07 — Case Study: Flipkart Return & Customer Refund
Case Study 3: Flipkart Customer Return & Refund Accounting
Returns are significant in Flipkart marketplace — especially in electronics, fashion, and home categories. Flipkart automatically processes the refund to the customer and deducts the amount from your next weekly settlement. The accounting must reverse the original sale, adjust GST output, and record the deduction correctly.
FACTS OF THE CASE
Zerolev Fashion — Flipkart Customer Return
Customer returns a ₹2,500 kurti purchased on Flipkart (GST @5% = ₹125). Flipkart processes full refund of ₹2,625 to customer and deducts from next settlement. Flipkart charges a reverse pick-up fee of ₹60 + GST @18% = ₹11 on the return (total pick-up deduction ₹71 from seller). Net deduction from next settlement = ₹2,696.
Return Entry 3A: Customer Return Initiated — Reverse Revenue & GSTSales Return / Credit Note Entry
| Account | Dr/Cr | Debit (₹) | Credit (₹) |
|---|---|---|---|
| Sales Returns & Allowances A/c | Dr | 2,500 | — |
| GST Payable A/c (Output Tax Reversal @5%) | Dr | 125 | — |
| To Customer Refund Payable A/c | Cr | — | 2,625 |
| Total | 2,625 | 2,625 | |
Return initiated — Sales Returns A/c ₹2,500 reverses revenue. GST Payable ₹125 reversed (issue Credit Note in GSTR-1 Table 9B). Customer Refund Payable A/c created as a liability until Flipkart deducts from next settlement. Flipkart refunds the customer directly.
Return Entry 3B: Flipkart Deducts Refund + Pick-Up Fee from Next SettlementRefund Deduction + Reverse Pick-Up Charge
| Account | Dr/Cr | Debit (₹) | Credit (₹) |
|---|---|---|---|
| Customer Refund Payable A/c | Dr | 2,625 | — |
| Flipkart Reverse Pick-Up Fee Expense A/c | Dr | 60 | — |
| Input Tax Credit A/c (GST on Pick-Up Fee) | Dr | 11 | — |
| To Flipkart Marketplace Receivable A/c | Cr | — | 2,696 |
| Total | 2,696 | 2,696 | |
Flipkart deducts ₹2,625 refund + ₹60 reverse pick-up fee + ₹11 GST on pick-up from next settlement. Customer Refund Payable A/c cleared. Pick-Up fee = P&L expense. ITC ₹11 claimable on pick-up fee GST. Flipkart Receivable reduced by ₹2,696 in total. Also: reverse any TCS receivable recorded on the original sale at the same ratio.
🔑 Credit Note in GSTR-1 is Mandatory: For every Flipkart return, issue a Credit Note in GSTR-1 Table 9B to reverse the GST output for that transaction. Without a credit note, your GSTR-1 will overstate output tax and you will overpay GST. Credit notes reduce your gross output liability. If the return spans a GST period (order in one month, return in another), the credit note goes in the month of return — no amendment of the original month's GSTR-1 is required.
08 — Month-End Flipkart Seller Reconciliation
Month-End Flipkart Seller Reconciliation Framework
Every Flipkart seller must complete four reconciliations before filing GST returns. Skipping any one of these leads to GSTR-1 mismatches, ITC disallowance, or TCS claim rejection. Build these into a monthly pre-filing checklist.
R1
BANK RECON
Bank vs Flipkart Settlement
Match every bank credit from Flipkart against the corresponding weekly settlement in the Flipkart Seller Hub → Payments → Settlement Report. Identify timing differences (settlements spanning month-end). Flag unexplained debits (returns, reversal charges, penalty adjustments).
R2
GST RECON
GSTR-1 vs Flipkart Sales Report
Gross taxable sales in GSTR-1 must match total ordered/dispatched value in Flipkart Business Report. Returns/credit notes in GSTR-1 must match Flipkart returns data. Verify IGST (inter-state) vs CGST+SGST (intra-state) split using customer shipping pin code data.
R3
TCS RECON
TCS Books vs GSTR-2B
TCS deducted per Flipkart settlement statements must match TCS shown in GSTR-2B (sourced from Flipkart's GSTR-8 filing by 10th). Any shortfall = contact Flipkart Seller Support to correct GSTR-8 before claiming. Only claim TCS that appears in GSTR-2B.
R4
FEE RECON
Fee Expense vs Settlement
Commission, shipping, AF, collection fees per books must match fee breakdown in Flipkart settlement report. ITC claimed must match GST invoices in Flipkart Tax Document section. Any variance = investigate and correct before filing GSTR-3B to avoid ITC disallowance.
Summary — All Flipkart Marketplace Journal Entries
Quick Reference — All Flipkart Seller Journal Entries
| Transaction | Debit | Credit | Key Note |
|---|---|---|---|
| Flipkart order confirmed | Flipkart Marketplace Receivable A/c | Sales A/c + GST Payable A/c | Full invoice value (incl. GST) as Dr — Gross Method |
| Flipkart weekly settlement (basic) | Bank + Commission + ITC + TCS Receivable + Shipping + ITC on Shipping | Flipkart Marketplace Receivable A/c | TCS = current asset (Section 52 CGST) — NOT expense |
| Flipkart AF settlement (fulfilment) | Bank + Commission + ITC + TCS + AF Fee + ITC + Collection Fee + ITC | Flipkart Marketplace Receivable A/c | Separate ledgers for each fee type for P&L clarity |
| GST TCS deducted — booking | GST TCS Receivable A/c | Flipkart Marketplace Receivable A/c | 1% of taxable value (Section 52 CGST) |
| TCS claimed in GSTR-3B | GST Payable A/c | GST TCS Receivable A/c | After Flipkart files GSTR-8 — reduces GST cash payment |
| Income Tax TDS (Section 194-O) deducted | IT TDS Receivable A/c | Flipkart Marketplace Receivable A/c | Advance income tax credit — claimable in ITR, not GSTR |
| Customer return initiated | Sales Returns A/c + GST Payable A/c | Customer Refund Payable A/c | Issue Credit Note in GSTR-1 Table 9B |
| Flipkart deducts refund from settlement | Customer Refund Payable + Pick-Up Fee + ITC on Pick-Up | Flipkart Marketplace Receivable A/c | Deducted from next weekly settlement |
| Flipkart storage fee (AF warehouse) | Flipkart AF Storage Expense + ITC A/c | Flipkart Receivable / Bank A/c | Monthly charge — download tax invoice from Seller Hub |
| Flipkart penalty / dispute deduction | Flipkart Penalty Expense A/c | Flipkart Marketplace Receivable A/c | Rare — for policy violations; not ITC-eligible |
09 — Interactive Classroom
Accounts School — Flipkart Marketplace Accounting Interactive Classroom
Step into the virtual accounting classroom. Navigate through 6 animated lessons covering Flipkart seller accounting — from the basic sale entry to TCS, AF fees, returns, and reconciliation — with live quizzes, teacher narration, and interactive notes.
🏪
Accounts School
FLIPKART MARKETPLACE ACCOUNTING · ZEROLEV
Step into a virtual classroom! Learn Flipkart marketplace journal entries, GST TCS accounting, AF fees, customer returns, and GSTR reconciliation with an animated teacher, interactive blackboard, live quizzes, and voice narration.
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Accounts School
FLIPKART MARKETPLACE ACCOUNTING
Beginner – Intermediate
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10 — FAQ
Frequently Asked Questions
What is the journal entry when I make a sale on Flipkart marketplace?
There are two entries. At confirmed order: Dr Flipkart Marketplace Receivable A/c (full invoice value including GST) | Cr Sales A/c | Cr GST Payable A/c. On weekly settlement: Dr Bank A/c (net received) | Dr Flipkart Commission Expense A/c | Dr ITC A/c (GST on commission @18%) | Dr GST TCS Receivable A/c (1% TCS — NOT expense) | Dr Flipkart Shipping Fee Expense A/c (if applicable) | Dr ITC on shipping GST | Cr Flipkart Marketplace Receivable A/c. Always use the Gross Method — never net commission against revenue.
What is GST TCS that Flipkart deducts and how should I account for it?
GST TCS (Tax Collected at Source) under Section 52 CGST Act is collected by Flipkart at 1% of taxable value (product price excl. GST) from every seller settlement and deposited with the Government. It is your own tax deposited on your behalf — a current asset receivable. Record it as Dr GST TCS Receivable A/c. After Flipkart files GSTR-8 by 10th of next month, TCS appears in GSTR-2B. Claim it in GSTR-3B: Dr GST Payable A/c | Cr GST TCS Receivable A/c. This reduces your monthly GST cash payment. Never write TCS off as an expense.
How do I account for Flipkart Assured (AF) fulfilment fees?
Flipkart AF (Assured Fulfilment) fees include pick & pack charges, forward shipping, and monthly storage for inventory stored at Flipkart's warehouse. All AF fees attract 18% GST. Record: Dr Flipkart AF Fee Expense A/c (net fee) | Dr ITC A/c (GST on AF fees @18%) | Cr Flipkart Marketplace Receivable A/c (deducted at settlement). Download Flipkart tax invoices from Seller Hub → Payments → Tax Documents monthly for ITC support. Use separate sub-ledgers — "Flipkart AF Fee" and "Flipkart AF Storage Fee" — under a parent "Flipkart Seller Fees" group for P&L analysis.
What is the difference between Flipkart GST TCS (Section 52) and Income Tax TDS (Section 194-O)?
GST TCS (Section 52 CGST): Flipkart deducts 1% of taxable value as GST TCS. Deposited with GSTN. You claim it in GSTR-3B to reduce your output GST. Record as Dr GST TCS Receivable A/c (current asset). Income Tax TDS (Section 194-O): Flipkart deducts 1% of gross payment as IT TDS if your annual sales via Flipkart exceed ₹5 lakh. Deposited with Income Tax Dept. You claim it in your Income Tax Return via Form 26AS / AIS. Record as Dr IT TDS Receivable A/c (current asset). Both are current assets — neither is an expense. Confusing them leads to wrong ITC claims and tax mismatches.
How do I record a Flipkart customer return in my books?
Two steps. Step 1 — Return initiated: Dr Sales Returns A/c (product value) | Dr GST Payable A/c (reverse GST output) | Cr Customer Refund Payable A/c (total refund). Also issue a Credit Note in GSTR-1 Table 9B. Step 2 — Flipkart deducts from next settlement: Dr Customer Refund Payable A/c | Cr Flipkart Marketplace Receivable A/c (Flipkart deducts from your next weekly settlement). If Flipkart charges a reverse pick-up fee: additionally Dr Flipkart Reverse Pick-Up Fee Expense A/c | Dr ITC A/c (18% on pick-up fee) | Cr Flipkart Receivable A/c. Note: If TCS was already booked on the original sale, reverse the TCS receivable proportionally.
How do I reconcile my GSTR-1 with Flipkart sales data every month?
Reconcile in three steps: (1) Download Flipkart Business Report from Seller Hub — shows total ordered/dispatched sales. (2) Download Payments → Settlement Report — shows actual settled orders after returns. (3) The difference = returns and pending orders. Your GSTR-1 should reflect dispatched sales for the month with credit notes for confirmed returns. Verify: GSTR-1 taxable value = Flipkart sales report taxable value; TCS in GSTR-2B = TCS per settlement statements; Credit notes in GSTR-1 = Flipkart returns data. Always complete these checks before the GSTR-1 filing deadline.
Do I need a separate ledger for Flipkart vs Amazon receivables?
Yes — maintaining separate Marketplace Receivable sub-ledgers for each platform (Flipkart Marketplace Receivable, Amazon Marketplace Receivable, Meesho Receivable, etc.) is best practice. This makes weekly settlement reconciliation fast: you match each platform's settlement statement against its dedicated receivable balance. In Tally Prime, create sub-ledgers under "Marketplace Receivables" (Current Assets group). In Zoho Books or QuickBooks, create separate "Other Current Asset" accounts per platform. A single combined receivable account makes reconciliation extremely difficult and risks missed returns or uncleared entries.