Amazon MTR Report Download & GSTR-1 Filing Guide (2026)
As an Amazon India seller (FBA, Easy Ship, or Seller-Flex), filing your monthly GSTR-1 return accurately requires downloading the official Merchant Tax Report (MTR). Here is your definitive, end-to-end guide to exporting the report, segregating transactions, claiming TCS credits, and generating your return file in minutes.
What is the Amazon Merchant Tax Report (MTR)?
The Amazon Merchant Tax Report (MTR) is a comprehensive statutory CSV generated monthly by Amazon Seller Central India. It captures every single order, return, cancellation, shipping fee, and tax deduction across your seller account.
Under GST regulations, Amazon reports transactions in two distinct files:
- MTR B2C (Business-to-Consumer): Retail customer sales where the buyer did not provide a GSTIN. These orders must be aggregated by Place of Supply (POS State) and GST tax rate (0%, 5%, 18%, 40%) into GSTR-1 Table 7.
- MTR B2B (Business-to-Business): Wholesale or corporate orders placed via Amazon Business where the buyer entered a valid 15-digit GSTIN. Each B2B invoice must be declared individually with the buyer's GSTIN, invoice date, and taxable value in GSTR-1 Table 4.
⚠️ Critical Compliance Tip: If an Amazon Business buyer purchases ₹20,000 worth of stock and you mistakenly report it in Table 7 (B2C) instead of Table 4 (B2B), your buyer will not be able to claim Input Tax Credit (ITC) in GSTR-2B. Always segregate B2B records.
Step-by-Step: How to Download Amazon MTR from Seller Central
- Log in to your Amazon Seller Central India dashboard at
sellercentral.amazon.in. - In the top menu, navigate to Reports > Tax Document Library.
- Click on the Merchant Tax Report (MTR) sub-tab.
- Select the Tax Period (Month and Year) you wish to file.
- Generate both the B2C Reports (CSV) and B2B Invoices (CSV).
- Once the generation status changes to Completed, click Download to save the files locally.
How Amazon Returns & TCS Affect Your Return
E-commerce return rates in categories like apparel and footwear often reach 20% to 35%. When a customer returns an item in July that was purchased in June, Amazon issues a credit note.
If returns exceed new sales for a specific state, the net taxable value becomes negative. However, the GSTN portal schema strictly forbids negative values in Table 7 and Table 12. Tools like GSTWali's Amazon GSTR-1 Generator automatically clamp negative state totals to ₹0 and carry the excess credit forward into the following tax month.
Additionally, Amazon deducts 1% TCS (Tax Collected at Source) under Section 52. You can match your Amazon Table 14 supplies with Amazon's GSTR-8 return to claim back 100% of your deducted TCS into your Electronic Cash Ledger.
Ready to Convert Amazon MTR into GSTR-1 JSON?
Save hours of manual Excel filtering. Upload your Amazon MTR CSV to GSTWali and download a portal-ready JSON file in under 2 minutes.
Launch Amazon GSTR-1 Generator →Frequently Asked Questions (FAQ)
In Amazon Seller Central India, go to Reports > Tax Document Library > Merchant Tax Report (MTR). Select the tax month and download both B2C and B2B reports in CSV format.
MTR B2C contains sales to retail consumers without a GSTIN (GSTR-1 Table 7). MTR B2B contains bulk or business orders where the buyer provided a valid 15-digit GSTIN, which must be reported individually in GSTR-1 Table 4.
Amazon deducts 1% TCS under Section 52 of the CGST Act and deposits it via GSTR-8. Sellers can accept this credit in the "TDS and TCS Credit Received" tab on services.gst.gov.in to pay their monthly GSTR-3B tax bill.