Start where you are. Each level assumes the one before it, so your skills compound instead of repeat.
Level 1 · Foundations
Settlement Basics
For new sellers and junior accountants who only see the bank credit. You learn to open the settlement report, identify the four charges on every order, and rebuild the gross value. By the end you can explain any single order's payout line by line.
Level 2 · Practitioner
GST and Tax Compliance
For sellers filing their own returns and CAs onboarding e-commerce clients. You reconcile TCS under Section 52 with GSTR-8 and GSTR-2B, claim the credit correctly, and align GSTR-1 with the sales report. You also handle 194-O TDS credit and B2B GST invoicing.
Level 3 · Advanced
Full Reconciliation and Recovery
For established sellers and finance teams running multiple warehouses and high volumes. You run a complete month end reconciliation against Zoho Books, recover money through SPF and short payment disputes, and manage APOB across every Flipkart Fulfilment state.
Module 1: Reading the Seller Hub Dashboard
We walk the Seller Hub end to end, orders, returns, payments and the reports section, so you know exactly where each number lives. The common mistake is trusting the dashboard summary tiles instead of downloading the order level report, which hides short payments and return adjustments.
Module 2: The Commission and Fee Structure
You break down the four charges on every order, commission by category, the fixed fee slab, shipping by weight and zone, and the collection fee, plus GST on all fees combined. Sellers lose margin by pricing without accounting for the fixed fee on low value orders, and by ignoring that a category commission change turns a profitable SKU into a loss.
Module 3: Settlement and Payment Reconciliation
We take a downloaded settlement report and rebuild each order from net payout back to gross, then match the total to the actual bank credit. The money leaks here, duplicate charges, wrong commission percentages, returns deducted twice, and delayed settlements that never get chased because nobody reconciles net credit to bank.
Module 4: Sales Report vs Settlement Report
You learn why these two reports never match on their own, the sales report shows dispatched value while the settlement report shows what was actually paid after returns and deductions. Filing GSTR-1 off the settlement net figure understates output tax and creates a GSTR-1 versus GSTR-3B mismatch that draws a notice.
Module 5: TCS Under Section 52 and GSTR-8 Reconciliation
Flipkart collects TCS on net taxable value and files GSTR-8 so it lands in your GSTR-2B. Sellers lose this money by never claiming the TCS credit from the electronic cash ledger, and get mismatches when the TCS in the settlement report does not tie to GSTR-8.
Module 6: TDS Under 194-O, GST on Sales and B2B Invoicing
We cover the TDS under Section 194-O deducted on gross sales, how to reclaim it in the ITR, and how to raise a GST compliant tax invoice including the buyer GSTIN for B2B orders. Forgetting to claim the 194-O credit and issuing invoices that miss the buyer GSTIN, which blocks the buyer's input credit, are the recurring errors.
Module 7: Returns, RTO and SPF Claims
You learn the true cost of a customer return and an RTO, two way logistics, reverse fee and blocked capital, and how to file a Seller Protection Fund claim within the window for damaged or wrong returns. The loss comes from missing the SPF window, filing without clear photos and the shipping label, and not adopting the mandatory video recording for SPF eligibility.
Module 8: Flipkart Fulfilment, APOB and Accounting Reconciliation
Every state where Flipkart stores your stock is an additional place of business, so you add each fulfilment centre as an APOB and take separate state GST registration where required before inventory moves. The module closes with a full reconciliation of Flipkart reports against Zoho Books so the ledger and the platform agree.
