In short
- Download MTR B2C and MTR B2B for the month from Seller Central's Tax Document Library.
- Keep only rows whose Seller Gstin is the GSTIN you're filing for. FBA sellers registered in several states get every GSTIN in one file.
- B2C: group Tax Exclusive Gross by Ship To State and rate, and subtract refunds. That gives Table 7.
- B2B: shipments go invoice by invoice to Table 4A. Refunds become credit notes in Table 9B.
- Report Amazon's sales total against Amazon's GSTIN in Table 14(a). Amazon has already collected 0.5% TCS on it.
On this page
Amazon raises the invoices for orders on its marketplace in the seller's name, so the seller's sales register for Amazon effectively is the Merchant Tax Report (MTR). Getting GSTR-1 right is mostly a matter of reading the MTR correctly.
Download the MTR from Seller Central
- Log in to Seller Central (sellercentral.amazon.in).
- Go to Reports › Tax Document Library. On some accounts the same reports are under tax or GST reports. Amazon renames menus from time to time.
- Choose Merchant Tax Report (MTR) – B2C, select the month, and generate it. Repeat for MTR – B2B.
- Download both when they're ready. The previous month's reports are usually available in the first week of the month.
- If you transfer stock between your own GSTINs (common with FBA), also download the Stock Transfer Report. See the note below.
For quarterly filers, download each month separately rather than one long range, so each month's figures stay checkable on their own.
The columns that matter
An MTR has dozens of columns. For GSTR-1 you mostly need these:
| Column | Why it matters |
|---|---|
Seller Gstin | Which of your registrations made the sale. Filter on it before anything else. |
Transaction Type | Shipment, Refund, Cancel and others. These decide whether a row adds to or reduces sales. |
Invoice Number, Invoice Date | Needed invoice by invoice for B2B, and for the document series in Table 13 |
Ship To State | Place of supply for consumer sales, which decides IGST or CGST + SGST and the B2CS line |
Tax Exclusive Gross | The taxable value. Use this, not the invoice total or the settlement amount. |
| Tax rate and amount columns | Group by rate. Amazon gives rates as fractions, so 0.09 means 9%. |
Hsn/sac, Quantity | For the HSN summary in Table 12 |
Customer Bill To Gstid (B2B) | The buyer's GSTIN for Table 4A. Its first two digits are the buyer's state code. |
MTR B2C → Table 7 (B2CS)
- Filter
Seller Gstinto the GSTIN you're filing. - Take Shipment rows as sales and Refund rows as returns. Make sure Cancel rows don't add to sales; an order cancelled before it shipped is not a supply.
- Group by
Ship To Stateand tax rate, and sumTax Exclusive Grossand the tax amounts. - For each state and rate, subtract refunds from shipments. B2CS is reported net of returns.
- If the customer's state is your own, the tax is CGST + SGST. Otherwise it is IGST.
Check for B2CL too: an inter-state invoice above ₹1 lakh to an unregistered buyer belongs in Table 5 invoice by invoice, not in B2CS. It's rare on Amazon, but a single expensive item can cross the limit. See B2B vs B2CL vs B2CS.
MTR B2B → Table 4A and credit notes
Business customers who enter their GSTIN at checkout appear in the MTR B2B. They can claim input tax credit only if your GSTR-1 shows each invoice against their GSTIN, so these rows can't be summarised.
- Shipments go to Table 4A, one line per invoice, with the buyer's GSTIN, invoice number, date, value, place of supply and rate.
- Place of supply is usually the buyer's state, which matches the first two digits of their GSTIN.
- Refunds on B2B orders become credit notes in Table 9B (registered), referring to the original invoice.
HSN summary, documents and Table 14
Table 12: sum quantity and value per HSN code from both reports. Put B2B in the B2B tab and B2C in the B2C tab, since the GST portal now separates them. An HSN code that is wrong in your Amazon listing will be wrong here too, so fix it at the listing.
Table 13: list the invoice and credit note number ranges Amazon used for you in the month, with counts and cancellations.
Table 14(a): report the net value of sales made through Amazon against Amazon's GSTIN for your state, which also appears in your TCS details on the GST portal. Amazon collected 0.5% TCS on these sales and reported them in its GSTR-8, and Table 14 is how your return lines up with that. The e-commerce GSTR-1 guide covers how to claim the TCS.
FBA stock transfers
When Amazon moves your FBA stock from a fulfilment centre in one state to another, and you're registered in both, the move is a supply between distinct persons under GST. It is reported as a B2B supply from one of your GSTINs to the other. Those movements are in the Stock Transfer Report, not the MTR, so check it every month if you sell through FBA in more than one state.
Checks before you upload
- Rows for other GSTINs removed? Compare the total with Amazon's TCS figure for the same GSTIN and month.
- Refunds subtracted, not added? A refund row usually carries negative amounts. Don't flip the sign twice.
- Rates read correctly? 0.18 is 18%, not 0.18%.
- B2B invoices carry valid buyer GSTINs? A typo means the buyer loses the credit and you get the call.
- HSN codes all on the portal's list?
Amazon to GSTR-1 with FileKey
In FileKey, upload the MTR B2C and MTR B2B as you downloaded them, in CSV or Excel. FileKey keeps only the client's GSTIN, nets refunds against sales by state and rate, and fills in Amazon's GSTIN for Table 14. It builds B2B, B2CS and the HSN summary for you to review before you download the GST portal JSON or Tally XML. Not sure a file is complete? Drop it into the free Amazon report checker. It runs in your browser and the file isn't uploaded.
Frequently asked questions
What is the MTR report on Amazon?
MTR stands for Merchant Tax Report. Amazon generates it every month from the invoices it raised for your orders, in two versions: B2C for consumers and B2B for buyers who gave a GSTIN. It's the main source for an Amazon seller's GSTR-1.
Where do I find the MTR in Seller Central?
Under Reports › Tax Document Library, where you choose the report type (MTR B2C or B2B) and the month. Amazon sometimes renames these menus, so look for the tax or GST reports section if the wording differs.
Should I use the MTR or the settlement report for GSTR-1?
Use the MTR. The settlement or payment report shows what Amazon paid you after fees and TCS. GSTR-1 needs the taxable value of your sales, which is in the MTR.
How do I treat Amazon refunds in GSTR-1?
For consumer sales, subtract refunds from sales for the same state and rate in Table 7. For B2B orders, report each refund as a credit note in Table 9B against the original invoice.
I sell through FBA in three states. How many GSTR-1s do I file?
One per GSTIN. Filter the MTR by Seller Gstin for each return, and report stock transfers between your own GSTINs from the Stock Transfer Report.
Sources and further reading
- Amazon Selling Partner API: tax report types (GST MTR B2B and B2C)
- GSTN advisory on Tables 14 and 15 in GSTR-1 (via TaxGuru)
- TCS rate for e-commerce operators reduced (via TaxGuru)
Rules change by notification and advisory. Check the GST portal before you file.
Written by the FileKey Team
FileKey builds the tools CA firms use for e-commerce GSTR-1 and bank statement conversion. We write these guides from the questions accountants and sellers ask us every filing month. Spotted something out of date? Write to [email protected] and we will fix it. More about FileKey.