Fashion and apparel sellers on Myntra face a version of GSTR-1 filing that other marketplaces do not quite replicate: high return and exchange rates, size-and-colour-level SKUs, and GST rates that split depending on the per-piece sale value. GSTR-1 filing for Myntra sellers means getting comfortable with the platform's seller reports before the data ever reaches your return, because a report pulled the wrong way will misstate returns as fresh sales or miss the commission invoice entirely.
Where Your Data Comes From
Myntra sellers manage listings, orders, and reports through the Myntra Partner Portal (seller panel). The reports relevant to GST typically include an order or sales report showing dispatched units, a returns report covering both customer returns and courier return-to-origin (RTO) cases, and a tax invoice or commission report showing the fees Myntra's marketplace entity charges the seller. Because Myntra runs both a seller-fulfilled model and a Myntra-fulfilled model (goods stored at Myntra's fulfilment centres), the report layout and dispatch dates can differ depending on which model a given SKU uses - reconcile against the model actually used for each order rather than assuming one format for all.
Apparel HSN and the Value-Based Rate Split
Apparel and textile products have historically carried a rate structure that depends on the per-piece sale value rather than a flat rate for the whole category - a lower rate up to a specified sale value per piece, and a higher rate above it, under HSN chapters covering textiles and apparel (broadly Chapters 61-63). GST rates and value thresholds for apparel have been revised by the GST Council in the past and can change again, so verify the current rate slabs and the exact value threshold applicable to your products on www.gst.gov.in before filing rather than relying on last year's rate card. This value-based split matters specifically for GSTR-1 because two units of the same style in different sizes can legitimately sit in different rate rows if their selling price crosses the threshold, and getting this wrong at the SKU level compounds across thousands of order lines.
Handling Fashion Returns and Exchanges
Apparel has a materially higher return rate than most other e-commerce categories, and Myntra's exchange flow adds a wrinkle GSTR-1 does not have a native concept for: a size or colour exchange is typically processed as a fresh order plus a return of the original, not as a single modified transaction. For GSTR-1 purposes this generally means:
- The original sale stays reported as a sale for the period it was invoiced
- The return (whether a straight return or the "return leg" of an exchange) is reported as a credit note against that original invoice
- The replacement item shipped as part of an exchange is reported as its own fresh sale
Sellers who net returns against sales before uploading data, instead of issuing proper credit notes, understate their B2C outward supply and overstate return volume in a way that does not reconcile with the marketplace's own reporting - this is one of the more common Myntra-specific GSTR-1 errors.
Myntra's Fees and Your ITC
Myntra's marketplace entity charges commission, payment gateway, and marketing/fulfilment fees, and issues a GST invoice for these charges. These are inward supplies of services to you, not part of your outward GSTR-1 - but the input tax credit on them should be reconciled through GSTR-2B against your electronic credit ledger, not ignored simply because the amount was netted off in the settlement report rather than paid separately.
Report Field to GSTR-1 Section Mapping
| Myntra report field | Where it goes in GSTR-1 |
|---|---|
| Dispatched order with buyer GSTIN | B2B invoices |
| Dispatched order, no buyer GSTIN, invoice value above the B2C large threshold and inter-state | B2C large, state-wise |
| Dispatched order, no buyer GSTIN, below threshold or intra-state | B2C small (consolidated rate-wise/state-wise summary) |
| Customer return / RTO | Credit note against the original invoice |
| Style, size, colour combination | HSN summary, split by applicable rate slab |
Reconciling TCS With GSTR-8
As an e-commerce operator, Myntra collects TCS on the net value of taxable supplies made through the platform and reports it in its own GSTR-8. That TCS should show up as credit in your electronic cash ledger once you accept it on the portal - it is worth reconciling this figure against your own sales register periodically, since a mismatch usually points to orders where the return was recorded in a different period than the original sale. Our dedicated guide on TCS on e-commerce under GST covers the mechanics of this credit in more depth, and the approach for another major marketplace is covered in GSTR-1 filing for Amazon sellers if you also sell there.
Simplifying Multi-SKU Apparel GSTR-1
Because apparel SKUs span multiple sizes, colours, and rate slabs across a high volume of small-value orders, manually classifying each line for B2C large/small and rate slab is error-prone at scale. OneBooks GST imports Myntra sales data directly, along with AJIO, Amazon, Flipkart, Meesho, and JioMart, and prepares B2B, B2C, credit/debit note, and HSN summary sections with validation warnings before you file. Use the GST calculator to sanity-check rate splits on specific SKUs, or see GSTR-1 automation for the full workflow.
Multi-GSTIN Sellers and Warehouse-Linked Dispatch
Larger apparel sellers often ship Myntra orders from more than one warehouse, sometimes registered under different GSTINs in different states. In that setup, the place of supply and the applicable GSTIN for a given order depends on which warehouse actually dispatched it, not on where your primary registration sits - a report that does not clearly tag the dispatch location by order can lead to a sale being reported under the wrong GSTIN's GSTR-1 entirely, which is far harder to correct after filing than a rate misclassification. If you operate several registrations for this reason, our guide on managing multiple GSTINs covers keeping filings separated correctly by registration.
It also helps to build a monthly checklist rather than relying on memory each cycle: confirm the reporting period covered by each Myntra report, cross-check the count of dispatched orders against the count picked up in your GSTR-1 draft, and review any SKU newly added to the catalogue to confirm its HSN and rate slab were set correctly before its first sale is reported.
Frequently Asked Questions
Does a Myntra size exchange need two GSTR-1 entries?
Typically yes - the return leg is reported as a credit note against the original invoice, and the replacement item shipped is reported as a fresh sale, since Myntra generally processes an exchange as a return plus a new order rather than a single modified transaction.
Why do two units of the same apparel style sometimes fall in different GST rate rows?
Because apparel GST rates have historically depended on the per-piece sale value rather than the product category alone, two sizes or variants of the same style priced differently can cross the value threshold and attract different rates. Verify the current threshold on the GST portal before filing.
Should I net Myntra returns against sales before reporting in GSTR-1?
No. Returns should be reported as credit notes against the original invoice rather than netted off before upload, so your GSTR-1 outward supply and return figures reconcile with Myntra's own reporting.
Is Myntra's commission fee part of my GSTR-1 filing?
No, commission and other platform fees are inward supplies of services from Myntra to you. They do not appear in your outward-supply GSTR-1; instead, the input tax credit on them should be tracked through GSTR-2B reconciliation.
How do I reconcile TCS collected by Myntra?
Check the "TDS and TCS credit received" section on the GST portal after Myntra files its GSTR-8, accept the credit, and compare the total against your own net taxable sales for the period to spot timing mismatches from returns.
Where OneBooks GST helps
For Indian businesses repeating this each month, OneBooks GST imports Amazon, Flipkart, Meesho, Myntra, AJIO and JioMart sales files and prepares GSTR-1 with its B2B, B2C, HSN and document-summary sections.
Reviewing the output in OneBooks GST before it leaves the system is the step that catches period, GSTIN and tax-rate errors while they are still easy to fix.
