E-commerce accounting in Haryana
- Governing lawCGST Act s.24(ix), s.52
- JurisdictionHaryana state GST
- From₹2,999 per month
- Close dateBy the 10th
E-commerce accounting in Haryana deals with revenue you never receive in full. A marketplace does not pay you for a sale, it pays you for a payout cycle, net of referral and closing fees, weight handling, storage, promotions, refunds, cancellations, tax collected at source and tax deducted at source. A single credit into your Haryana bank account can carry several hundred orders and a dozen deduction types, and recording that credit as sales corrupts revenue, expenses, input tax credit and margin in one stroke.
The work therefore runs backwards from the settlement report rather than forwards from the bank statement. Gross revenue is restored to the ledger, each fee is posted to a named expense head, the 18% GST charged on commission, logistics and advertising becomes claimable input tax credit under Section 16 of the CGST Act, 2017, returns and RTO orders stop counting as sales, and stock sitting in a fulfilment centre stays on your balance sheet. Returns are then prepared on your Haryana GSTIN from that same reconciled data.
Sellers operating from Haryana also carry a state layer: supplies within Haryana attract CGST and SGST while supplies to other states attract IGST, stock held in a fulfilment centre outside Haryana creates a separate registration, and any Professional Tax or Shops and Establishments obligation that Haryana imposes has to be recorded as it falls due. For the national picture, see e-commerce accounting services.
Sellers in Haryana The payout is the last number, not the first
Gross sales, fees, refunds, RTO and tax deductions all exist before the transfer reaches Haryana. Accounting that starts at the bank statement has already lost every one of them.
- Gross revenue restored, not inferred from the credit
- Every fee posted to its own head with its GST credit
- Returns prepared on your Haryana GSTIN from the same data
Inside a marketplace payout
Nine deduction types stand between a customer paying and money reaching your account in Haryana. Each belongs somewhere different in the books, and most of them carry input tax credit.
| Deduction | Typical range | Accounting treatment | Input tax credit |
|---|---|---|---|
| Referral fee | 2% to 20% of item price, by category | Selling expense, per channel | Yes, 18% GST on the fee |
| Closing fee | Fixed slab by price band | Selling expense, per channel | Yes, 18% GST on the fee |
| Shipping and weight handling | By weight, zone and service | Logistics expense | Yes, 18% GST on the fee |
| Storage and removal | Per cubic foot per month | Warehousing expense | Yes, 18% GST on the fee |
| Advertising and promotions | Bid or campaign driven | Marketing expense, by channel | Yes, 18% GST on the spend |
| Refunds and cancellations | Order value | Reverse the sale, restore stock | Adjust the original output tax |
| RTO logistics | Forward plus reverse leg | Logistics expense, no revenue | Yes, on the logistics charge |
| TCS under Section 52 | 0.5% of net taxable supplies | Receivable from the government | Credited to the cash ledger |
| TDS under Section 194-O | 0.1% of gross sales | Advance tax paid on your behalf | Adjusted against income tax |
The mistake that costs the most
Booking the net payout as sales collapses nine line items into one. Gross revenue falls, so turnover thresholds read wrong. Fee expenses vanish, so margin looks better than it is. The GST inside those fees is never claimed. And because TCS and Section 194-O were computed on figures you never recorded, neither credit can be reconciled afterwards.
GST for an online seller in Haryana
Selling through a platform changes the registration test, adds a collection mechanism you do not control, and parks part of your tax in a ledger you have to go and accept.
Registration. Section 24(ix) of the CGST Act, 2017 makes registration compulsory for any person supplying goods through an e-commerce operator, with no turnover threshold. Notification 34/2023-Central Tax gives a narrow relief from 1 October 2023 to small suppliers making only intra-state supplies of goods within Haryana, who take an enrolment number instead of a GSTIN. Suppliers of services through a platform keep the ordinary ₹20 lakh threshold (₹10 lakh in special category states) unless the service falls under Section 9(5). If you are still setting up, see GST registration.
Collection and recovery. The operator collects 0.5% of the net value of taxable supplies (0.25% CGST plus 0.25% SGST within Haryana, or 0.5% IGST inter-state) and declares it in GSTR-8 by the 10th of the following month. That credit does not arrive on its own: it sits under 'TDS and TCS credit received' until you accept it, after which it moves into your electronic cash ledger. Each month we check the operator's declaration against your books, accept the credit, and raise any GSTIN mismatch with the platform before the period closes.
| Obligation | Provision or form | Frequency | Who acts |
|---|---|---|---|
| Compulsory registration for goods sellers | Section 24(ix), CGST Act | One time | Seller |
| Outward supply return | GSTR-1 | Monthly or quarterly | Seller |
| Summary return and payment | GSTR-3B | Monthly or quarterly | Seller |
| Tax collected at source at 0.5% | Section 52, GSTR-8 | Monthly | Operator |
| Accepting TCS into the cash ledger | TDS and TCS credit received | Monthly | Seller |
| Input tax credit on platform fees | Section 16, GSTR-2B | Monthly | Seller |
| Accept, reject or hold supplier invoices | Invoice Management System | Monthly | Seller |
| Registration where stock sits outside Haryana | Section 22, CGST Act | Per state | Seller |
| Annual return and reconciliation statement | GSTR-9 and GSTR-9C | Yearly | Seller |
Two deadlines that do not move
Input tax credit for a financial year must be claimed by the earlier of 30 November following that year or the filing of the annual return, under Section 16(4) of the CGST Act, 2017. Separately, since the July 2025 tax period the outward liability auto-populated into GSTR-3B is locked, so corrections must be routed through GSTR-1A before GSTR-3B is filed. Both punish sellers who reconcile once a year.
See what your channels really earn in Haryana
A free 30-minute review of one month of settlements, showing gross revenue, fees, unclaimed credits and margin per channel before you commit to anything.
Income tax withheld before you are paid
The platform deducts on gross sales, not on what it transfers to Haryana. Reconciling that gap is where most seller returns come apart.
Section 194-O requires an e-commerce operator to deduct income tax on the gross value of goods or services sold through its platform. The rate came down from 1% to 0.1% on 1 October 2024. An individual or Hindu Undivided Family seller in Haryana stays outside the deduction where gross sales through that platform remain within ₹5 lakh for the financial year and PAN or Aadhaar has been furnished; everyone else is inside it from the first rupee.
Because the reported figure is gross, Form 26AS and the Annual Information Statement will always exceed your bank credits. That gap is legitimate, but it has to be explained with settlement reports before the return is filed rather than after a notice reaches you. We agree the two every quarter as part of the close. From FY 2026-27 the numbering changes without the obligation changing: the Income-tax Act, 2025 came into force on 1 April 2026 and the e-commerce deduction now sits within Section 393, while FY 2025-26 continues under the 1961 Act. See business tax filing.
| Point of difference | TCS under GST | TDS under Section 194-O |
|---|---|---|
| Statute | Section 52, CGST Act, 2017 | Section 194-O, continued at Section 393 from FY 2026-27 |
| Current rate | 0.5% (0.25% + 0.25%, or 0.5% IGST) | 0.1% of gross sales |
| Base | Net value of taxable supplies | Gross amount of sales facilitated |
| Reported in | GSTR-8, by the 10th | TDS return, shown in Form 26AS and AIS |
| Reaches you as | Cash ledger credit on acceptance | Prepaid income tax against your PAN |
| Threshold relief | None for the seller | ₹5 lakh for individual or HUF sellers with PAN |
| Adjusted against | GST liability | Income tax liability |
How the month runs for your store
Ten steps on a published calendar. Reports in by the 5th, close run days 6 to 9, reviewed pack released on the 10th.
Map every channel you sell on
Each marketplace, storefront, payment gateway, logistics aggregator and GSTIN is listed with its monthly order volume. Channel count and volume set the plan, and a named accountant plus a reviewer are assigned the same day.
Build a seller chart of accounts
Revenue is split by channel, fees get separate heads for referral, closing, shipping, storage, removal and advertising, warehouses are created per fulfilment centre, and tax heads are set up for your Haryana GSTIN and any additional registrations.
Load opening stock and balances
Opening balances come from the last filed or audited position and are tied back to it. Opening stock is loaded per SKU at cost with quantities agreed against the platform inventory report, so month one starts from a reconciled position.
Collect settlement and tax reports
Settlement, order, return and tax reports, including the Amazon Merchant Tax Report and the Flipkart and Meesho equivalents, are pulled for every payout cycle. Every later figure traces back to a line inside them.
Decompose each payout
Gross sales, referral and closing fees, shipping and weight handling, storage and removal, promotions, refunds, reimbursements, TCS and TDS are separated. Gross revenue returns to the ledger and each deduction goes to its own head.
Record returns, RTO and reimbursements
Returns reverse the sale and bring stock back at cost. RTO orders recognise no revenue but keep their logistics cost. Platform reimbursements are matched to the claims that produced them so nothing sits as an unexplained credit.
Reconcile the stock ledger
Book quantities are matched per SKU against each fulfilment centre report, including centres outside Haryana. Differences are traced to in-transit stock, unbilled returns, damages or shrinkage before cost of goods sold is computed.
Match input tax credit and act on IMS
Platform, logistics and advertising invoices are matched against GSTR-2B for the period, covering intra-state supply in Haryana and inter-state supply, and accept, reject or pending actions are taken on the Invoice Management System.
Reconcile TCS and Section 194-O credits
TCS declared in GSTR-8 against your Haryana GSTIN is checked and accepted so it reaches your cash ledger, and Section 194-O deductions are agreed to Form 26AS and the Annual Information Statement.
Review, lock and release by the 10th
The reviewer checks the trial balance, control accounts and channel variances, then the period is locked so a later entry cannot change a reported month. You receive the full pack with a note on what moved and why.
What you send us each month
Six categories, most of them downloadable from the seller panel. Once report access is set up during onboarding, collection runs without you chasing anything.
- Settlement reports for every payout cycle, per channel
- Order, return, cancellation and RTO reports
- Merchant Tax Report or the channel equivalent, B2B and B2C
- Bank statements for every account receiving payouts
- Payment gateway settlement files for D2C sales
- Stock purchase bills and inbound freight invoices
- Platform, logistics and advertising fee invoices
- Fulfilment centre stock report per warehouse
- GST portal access for the Haryana GSTIN and any others
- Loan, lease, subscription and salary records
Set up report access once
Most sellers spend their first two months emailing files back and forth. Granting report-level access on each seller panel and connecting a read-only bank feed removes that entirely, and it is done during onboarding. After that, documents arrive on their own and you are only asked for a decision when one is genuinely needed.
What is specific to Haryana
Four items recur for sellers registered in Haryana. Each is recorded as it falls due and the next date is carried into the following month.
| Item | What it means for your books | Handled in the monthly close |
|---|---|---|
| State GST split | Supplies within Haryana carry CGST and SGST, supplies outside carry IGST | Output tax reconciled by supply type each period |
| Additional state registrations | Stock in a fulfilment centre outside Haryana needs its own GSTIN | Separate books per GSTIN, consolidated for reporting |
| Professional Tax | A state levy where Haryana imposes it, capped at ₹2,500 per person per year | PTEC and PTRC recorded, renewal date flagged |
| Shops and Establishments | Registration and renewal under the Haryana Act | Fees recorded and the renewal date carried forward |
Companies registered in Haryana also file annually with the Registrar of Companies, Haryana, and twelve closed months feed straight into those returns. See ROC annual filing, or GST return filing for the monthly returns themselves.
Against the alternatives in Haryana
The difference is not price. It is whether anyone opens the settlement report at all.
| Parameter | IncorpX e-commerce accounting | General accountant in Haryana | In-house hire | Spreadsheet |
|---|---|---|---|---|
| Works from settlement reports | Yes | No | Sometimes | Partly |
| Gross revenue restored | Yes | No | Sometimes | Partly |
| Fee-wise expense split | Yes | No | Sometimes | No |
| Input tax credit on platform fees | Yes | No | Sometimes | No |
| TCS reconciled to GSTR-8 | Yes | No | Sometimes | No |
| Section 194-O agreed to Form 26AS | Yes | No | Sometimes | No |
| Stock matched to fulfilment reports | Yes | No | No | Partly |
| Per-SKU and channel margin | Yes | No | No | Partly |
| Reviewer sign-off before release | Yes | No | No | No |
| Typical monthly cost | ₹2,999 to ₹11,999 | ₹5,000 to ₹12,000 | ₹18,000 to ₹35,000 | ₹1,000 to ₹4,000 |
If a single channel covers everything and volumes are still small, monthly bookkeeping may be enough for now. To have the ledger itself set up in software you keep, see Zoho Books accounting. Once you need forecasting and unit economics on top of the books, virtual CFO support is the next step.
E-commerce accounting FAQs for Haryana
34 questions from real seller conversations, covering settlements, GST and TCS in Haryana, Section 194-O, stock, pricing and onboarding.
Put your marketplace books on a monthly close
Talk to an IncorpX e-commerce accounting specialist in Haryana for free. Settlements reconciled, credits claimed and margin reported by SKU and channel, from ₹2,999 a month with no lock-in.
Nebin Binoy 
