Amazon MTR report explained: B2C, B2B and what goes in GSTR-1
Amazon’s Merchant Tax Report, usually called the MTR, lists every invoice and credit note Amazon generated in your name during a month. It is the main source for your GSTR-1 if you sell on Amazon. There are two versions, MTR B2C and MTR B2B, and you need both.
1. Download the MTR
- Log in to Amazon Seller Central.
- Go to Reports → Tax Document Library.
- Choose Merchant Tax Report (MTR).
- Select B2C, pick the month and click Generate. When it is ready, download the CSV.
- Repeat for B2B. You need both files even if one has very few rows.
- For reconciling TCS, also download the TCS report from Reports → Payments.
Download each file once and keep it as it is. Opening a CSV in Excel and saving it again can turn long invoice numbers into scientific notation and change date formats.
2. MTR B2C and MTR B2B: what is the difference?
| MTR B2C | MTR B2B | |
|---|---|---|
| Buyer | Customers who did not give a GSTIN | Business customers who gave their GSTIN at checkout |
| GSTR-1 table | Table 7 (or Table 5 for large inter-state invoices) | Table 4, one line per invoice |
| Refunds go to | Netted inside Table 7 | Table 9B, as credit notes against the buyer’s GSTIN |
| Detail needed | Totals by state and rate | Every invoice: number, date, value, buyer GSTIN, place of supply |
B2B sales matter more than their size suggests: your buyer claims input tax credit from what you report. A missing or wrong B2B invoice in your GSTR-1 shows up as a mismatch in the buyer’s GSTR-2B.
3. The columns that matter
| Column | What it tells you |
|---|---|
| Transaction Type | Shipment (a sale), Refund (a return) or Cancel (an order that never shipped). |
| Invoice Number and Invoice Date | The invoice Amazon issued in your name. The date decides the month. |
| Credit Note No and Credit Note Date | For refunds, the credit note that reverses the sale. |
| Ship To State | The place of supply. It decides between IGST and CGST plus SGST. |
| Tax Exclusive Gross | The taxable value of the item. |
| IGST, CGST, SGST and UTGST tax | The tax on the item. |
| Shipping and gift wrap tax columns | Tax on shipping and gift wrap charges, which are part of the supply. |
| HSN/SAC | The HSN code from your listing, used for Table 12. |
| Buyer GSTIN (B2B only) | The business customer’s GSTIN for Table 4. |
4. Turn the rows into GSTR-1
- Leave out Cancel rows. A cancelled order was never supplied, so it has no invoice to report.
- Add shipping and gift wrap values and tax to the item. Charges you collect from the customer are part of the taxable value.
- For B2C, total the Shipment rows minus the Refund rows for each delivery state and rate. Each total is one Table 7 line.
- If a single B2C invoice to another state is above ₹1 lakh, it goes in Table 5 instead. This is rare on Amazon.
- For B2B, report each invoice in Table 4 with the buyer’s GSTIN, and each B2B refund as a credit note in Table 9B.
- Report refunds in the month of the credit note, not the month of the original sale.
5. Worked example
A made-up seller registered in Karnataka sells products taxed at 18% on Amazon. One month’s MTR files give these totals:
| Source | Delivery state | Net taxable value | GSTR-1 table | IGST | CGST | SGST |
|---|---|---|---|---|---|---|
| MTR B2C | 29 Karnataka (own state) | ₹40,000 | Table 7 | — | ₹3,600 | ₹3,600 |
| MTR B2C | 33 Tamil Nadu (₹25,000 sales less ₹2,000 refunds) | ₹23,000 | Table 7 | ₹4,140 | — | — |
| MTR B2B | 32 Kerala, one invoice to a registered business | ₹12,000 | Table 4 | ₹2,160 | — | — |
| Total | ₹75,000 | ₹6,300 | ₹3,600 | ₹3,600 |
The same ₹75,000 and its tax also appear in Table 14 against Amazon’s GSTIN, and in the HSN summary in Table 12.
6. Check against Amazon’s TCS report
Amazon collects TCS on your net sales and reports it in its GSTR-8. The TCS report shows the net taxable value Amazon used for each state. If it is very different from your MTR totals, check for missing days, cancelled orders included by mistake, or refunds placed in the wrong month before you file.
Common mistakes
- Downloading only MTR B2C and missing the business sales in MTR B2B.
- Treating 0.18 as a rate of 0.18% instead of 18%.
- Leaving out shipping and gift wrap, which understates both the value and the tax.
- Reporting Cancel rows as sales.
- Netting B2B refunds into Table 7 instead of reporting them as credit notes in Table 9B.
- Downloading the report before the month has closed, so the last days are missing.