Amazon MTR to GSTR-1: How to Generate GSTR-1 from Amazon MTR Report

Preparing Amazon MTR to GSTR-1 manually is not as simple as copying the total sales amount from Amazon Seller Central. An Amazon B2C Merchant Tax Report may contain shipments, refunds, cancellations, multiple products, different GST rates, state-wise sales, HSN codes, TCS values and credit-note details.

The amount deposited by Amazon into the seller’s bank account should not be directly treated as GSTR-1 turnover. Amazon settlements can include commission, fulfilment charges, advertising expenses, TCS, TDS, refunds and other deductions. GSTR-1 preparation should begin with invoice-level sales and return information.

This guide explains the common process that any Amazon seller, accountant or Chartered Accountant can follow to prepare GSTR-1 from an Amazon B2C MTR. Amazon report structures and column positions may change, so always verify the headings available in the report downloaded for your filing period.

Quick answer: Download the Amazon B2C Merchant Tax Report for the correct period, separate shipments, refunds and cancellations, identify place of supply, classify invoices into B2CS or B2CL, adjust credit notes, prepare the HSN summary, reconcile tax values and then prepare the GSTR-1 Excel or JSON output.

Table of Contents

1. What is an Amazon MTR report?

2. Which Amazon report is required?

3. Common Amazon B2C MTR fields

4. How to prepare Amazon MTR manually

5. How to calculate taxable value and GST

6. How to classify B2CS and B2CL

7. How to handle refunds and credit notes

8. How to prepare the HSN summary

9. How Table 14 and TCS apply

10. Reconciliation before filing

11. Common mistakes

12. Manual method versus CAWork Suite

13. How CAWork Suite helps

14. Frequently asked questions

15. Conclusion

What Is an Amazon MTR Report?

An Amazon MTR, or Merchant Tax Report, is a detailed transaction-level GST report provided to Amazon sellers. It contains important information about sales, returns, refunds, invoices and taxes generated through Amazon orders.

Amazon sellers, accountants and Chartered Accountants use the MTR report to review transaction data, reconcile GST values and prepare GSTR-1. It helps identify whether a transaction is a business sale, consumer sale, refund, return or cancellation.

When converting Amazon MTR to GSTR-1, the report provides useful fields such as:

• Seller GSTIN

• Invoice number and invoice date

• Order and shipment details

• Transaction type

• Customer delivery state

• HSN or SAC code

• Quantity and product description

• Taxable value and invoice value

• CGST, SGST, UTGST and IGST

• Cess and TCS details

• Credit-note number and date

The exact columns and their order may change depending on Amazon’s report format. Sellers should always check the headings in the report downloaded for the relevant GSTIN and filing period.

Types of Amazon GST Reports

Amazon generally provides separate reports for B2B sales, B2C sales and applicable stock transfers.

MTR-B2B
The MTR-B2B report contains sales made to GST-registered business buyers who have provided a valid GSTIN.

It is mainly used for:

• Identifying registered-customer sales

• Verifying the buyer GSTIN

• Preparing invoice-level B2B data

• Reporting taxable value and GST amounts

• Reviewing B2B credit and debit notes

• Mapping invoices to the applicable GSTR-1 B2B section

B2B invoices are generally reported invoice-wise because the details may be used by the registered buyer for input tax credit.

MTR-B2C
The MTR-B2C report contains sales made to regular consumers or unregistered customers who have not provided a valid GSTIN.

It is mainly used for:

• Preparing B2CS and B2CL data

• Identifying interstate and intrastate sales

• Grouping sales by place of supply and GST rate

• Reviewing shipments, refunds and cancellations

• Preparing the HSN-wise summary

• Handling applicable returns and credit notes

The Amazon B2C report should not be used for preparing B2B invoices because it normally does not contain the recipient GSTIN required for registered-customer reporting.

Stock Transfer Report
Amazon also provides a separate Stock Transfer Report, commonly called STR, for applicable inventory movements managed through Fulfilment by Amazon.

Amazon states that this report includes transaction-level details for fulfilment-centre removals and transfers between fulfilment centres. It is provided to support accounting, GST filing and reconciliation.

The Stock Transfer Report should be reviewed when inventory is moved:

• Between Amazon fulfilment centres

• Between different states

• Between locations connected with different GST registrations

• From an Amazon fulfilment centre back to the seller

A stock movement should not automatically be treated as a normal customer sale. Its GST treatment depends on the locations, GST registrations and nature of the movement. Sellers should reconcile the STR separately and confirm the correct treatment before including any taxable stock transfer in GSTR-1.

How Amazon TCS Should Be Reconciled
Amazon may collect Tax Collected at Source, or TCS, on eligible taxable supplies made through its platform. This TCS is different from the output GST payable on the seller’s sales.

The MTR can help the seller cross-check:

• TCS collected by Amazon

• Marketplace-wise taxable supplies

• Returns affecting the net value

• TCS amounts appearing in GST records

• Differences between Amazon reports and the GST Portal

After the e-commerce operator reports the TCS, eligible credit can be reviewed and accepted by the seller on the GST Portal. Accepted TCS credit is reflected in the seller’s Electronic Cash Ledger and can be used to discharge applicable tax liabilities.

Therefore, sellers should not:

• Reduce outward taxable sales by the TCS amount

• Add TCS to output GST

• Treat TCS as an expense

• Use the final Amazon settlement as GSTR-1 turnover

Instead, TCS should be reconciled separately with the Amazon MTR, GSTR-8-related details and the Electronic Cash Ledger.

Which Amazon Report Is Required?

For regular consumer sales, download the Amazon B2C Merchant Tax Report for the required month or date range.

A commonly available workflow is:

Amazon Seller Central → Reports → Tax Document Library → GST Reports. Download the Merchant Tax Report (MTR) for the B2C section. Upload the .csv file only.

Amazon menu names may change, so use the current option visible in your Seller Central account.

For registered-customer sales, use the separate Amazon B2B report. Do not use the B2C report to prepare B2B invoices because a B2B invoice needs the recipient’s valid GSTIN and invoice-level details. Amazon confirms that B2B and B2C filing are handled separately.

Keep the original downloaded CSV unchanged. Create a working copy for manual calculations.

Common Amazon B2C MTR Fields

An Amazon B2C MTR normally contains invoice, shipment, refund, product, tax, place-of-supply, TCS and credit-note information. Column availability and order may change, so check the headings in your downloaded report.

The following are common fields relevant to GSTR-1 preparation:

The verified CAWork Suite Amazon workflow processes these common fields, treats Shipment, Refund and Cancel as separate transaction types, and keeps TCS separate from GST totals.

Information not normally available in the B2C MTR

The B2C report may not provide:

• Buyer GSTIN

• Complete export documentation

• UQC for HSN summary

• Seller’s debit-note register

• Amazon marketplace-fee invoices

• E-commerce operator GSTIN required for Table 14

• All accounting-ledger details

Where information is missing, obtain it from the appropriate invoice, Amazon report, product master or accounting record.

How to Prepare Amazon MTR Manually

Step 1: Select the correct GSTIN and return period

Confirm:

• Seller GSTIN

• Return month or quarter

• Filing frequency

• Amazon account

• Date range selected while downloading the report

Do not mix transactions belonging to two different GSTINs in one GSTR-1.

Use Invoice Date to identify the original invoice period. Do not replace it with Order Date, Settlement Date or bank-credit date.

Step 2: Keep the original CSV unchanged

Maintain two files:

Original File
MTR_B2C.csv

Working File
Amazon_MTR_GSTR1_Working.xlsx

Use the working file for formulas, filters and PivotTables.

Do not:

• Rename original columns

• Delete source rows

• Change values in the original report

• Remove all repeated invoice numbers

• Save over the original CSV

A single invoice may contain several items or GST rates, so repeated invoice numbers do not always mean duplicate transactions.

Step 3: Separate transaction types

Filter the Transaction Type field.

Do not use quantity alone to identify a refund. Amazon refund rows may contain positive quantities; the direction should be determined from Transaction Type.

Step 4: Find the seller state

The first two digits of Seller Gstin represent the GST state code.
Seller State Code = First two digits of Seller Gstin

Example:
Seller Gstin: 24XXXXXXXXXXXXX
Seller State Code: 24
State: Gujarat

Step 5: Determine place of supply

Use Ship To State as the main delivery-state reference for normal domestic goods transactions, subject to verification against the tax invoice.

Convert the state name into the correct GST state code.
Place of Supply = GST state code corresponding to Ship To State

Check for:

• Incorrect spellings

• Old state names

• Blank state values

• Incorrect state codes

• Union Territory classification

Step 6: Identify intrastate or interstate supply

Compare the seller state code with the place-of-supply state code.

If Seller State Code = Place of Supply Code
Supply Type = Intra-State

If Seller State Code ≠ Place of Supply Code
Supply Type = Inter-State

For a normal domestic transaction:

Intra-State Supply = CGST + SGST or UTGST
Inter-State Supply = IGST

Any interstate transaction showing CGST and SGST, or intrastate transaction showing IGST, should be checked against the invoice and applicable place-of-supply rule.

Step 7: Calculate the GST rate

Use either:

GST Rate = IGST Rate

or:

GST Rate = CGST Rate + SGST Rate

For example:

CGST Rate: 9%
SGST Rate: 9%
Total GST Rate: 18%

Step 8: Give transactions the correct direction

Create working values based on Transaction Type.

Shipment Taxable Value = Positive Tax Exclusive Gross
Refund Taxable Value = Negative Tax Exclusive Gross
Cancelled Transaction = Zero until invoice status is reviewed

Similarly:
Signed Quantity = Positive for Shipment = Negative for Refund
Signed Tax Amount = Positive for Shipment = Negative for Refund

This makes it easier to prepare net state-wise, rate-wise and HSN-wise totals.

Step 9: Check invoice arithmetic

The basic validation is:

Tax Exclusive Gross + Total Tax Amount ≈ Invoice Amount

A small difference may arise due to rounding. A material difference should be checked against the tax invoice.

How to Calculate Taxable Value and GST

The main control values are usually:

Taxable Value = Tax Exclusive Gross
GST Amount = Total Tax Amount
Invoice Value = Invoice Amount

These values should be checked against the invoice before filing.

Conceptual taxable-value calculation

Where separate components have not already been included:

Product Taxable Value
+ Taxable Shipping Charges
+ Taxable Gift-Wrap Charges
− Eligible Invoice-Level Discounts
− Valid Return or Credit-Note Taxable Value
= Net Taxable Value

Do not automatically add shipping or gift-wrap fields to Tax Exclusive Gross. They may already be included in the net amount.

Intrastate example

Illustrative values:

Taxable Value: ₹10,000
GST Rate: 18%
CGST: ₹900
SGST: ₹900
Invoice Value: ₹11,800

This is normally reported under B2CS when the buyer is unregistered.

Interstate example

Taxable Value: ₹20,000
GST Rate: 18%
IGST: ₹3,600
Invoice Value: ₹23,600

The final B2CS or B2CL classification depends on the complete invoice value.

Sale with discount

Original Taxable Value: ₹12,000
Eligible Invoice Discount: ₹2,000
Net Taxable Value: ₹10,000
GST at 18%: ₹1,800
Invoice Value: ₹11,800

Use only discounts supported by the invoice and applicable GST conditions. Do not automatically deduct every promotional amount shown in a marketplace report.

How to Classify B2CS and B2CL

What is B2CS?

B2CS generally covers:

• All intrastate B2C sales

• Interstate B2C invoices up to the applicable threshold

• Consolidated reporting by place of supply and tax rate

What is B2CL?

B2CL covers high-value interstate supplies to unregistered customers that require invoice-level reporting.

For return periods from 1 August 2024 onwards:

• Interstate B2C invoice value more than ₹1,00,000: B2CL

• Interstate B2C invoice value up to ₹1,00,000: B2CS

• Intrastate B2C sale: B2CS, regardless of invoice value

The official amendment reduced the threshold from ₹2.5 lakh to ₹1 lakh from 1 August 2024. It also confirms invoice-wise reporting for interstate supplies above ₹1 lakh and consolidated reporting for intrastate supplies and interstate invoices up to ₹1 lakh.

Important: apply the threshold to the complete invoice

Do not check the threshold against every CSV row.

Suppose one invoice contains:

If it is an interstate B2C invoice, it is classified as B2CL because the complete invoice value exceeds ₹1 lakh.

B2CS and B2CL decision flow

Is Transaction Type Shipment?
          ↓
Is Buyer Unregistered / B2C?
          ↓
Is Supply Intra-State?
    Yes → B2CS
    No  → Check Complete Invoice Value
                 ↓
        Up to ₹1,00,000 → B2CS
        More than ₹1,00,000 → B2CL

How to Handle Refunds and Credit Notes

Returns should not be handled by simply deleting the original sale.

Cancellation before invoice generation

Where the order was cancelled before a tax invoice was issued and no taxable supply occurred, it may not become an outward sale.

Keep evidence that:

• No invoice was issued

• The order was cancelled

• No reportable taxable supply occurred

Invoice cancelled after generation

If an invoice number was created and cancelled:

• Keep it in the invoice-series records

• Do not reuse the number

• Review its treatment under Documents Issued

• Confirm whether a credit note was required

Full return

Example:

Original Taxable Value: ₹5,000
IGST: ₹900
Original Invoice Value: ₹5,900

Full Credit Note:
Taxable Value Reversed: ₹5,000
IGST Reversed: ₹900

If the original invoice was already reported, do not delete it. Report the credit note or applicable adjustment in the correct period.

Partial return

Example:

Original Taxable Value: ₹10,000
GST: ₹1,800

Returned Taxable Value: ₹4,000
GST Reversed: ₹720

Remaining Taxable Value: ₹6,000
Remaining GST: ₹1,080

Reverse only the returned portion.

Return in a later month

Use:

• Invoice Date for the original sale

• Credit Note Date for the credit-note reporting period

Do not move the original invoice into the month of return.

Refund against B2CS

A return linked to a B2CS invoice normally adjusts the appropriate:

• Place of supply

• GST rate

• Taxable value

• Tax amount

Credit note against B2CL

Where the original invoice was B2CL, the related credit note may require reporting under the applicable unregistered credit-note section.

The original invoice classification is important. A refund should not be treated as CDNUR only because the customer is unregistered. The verified CAWork Suite logic routes it based on whether the original invoice was B2CL and requires valid credit-note information before export.

How to Prepare the HSN Summary

HSN means Harmonised System of Nomenclature. Table 12 of GSTR-1 contains the HSN-wise summary.

Group transactions using:

• Hsn/sac

• Product description

• GST rate

• Quantity

• Taxable value

• IGST

• CGST

• SGST or UTGST

• Cess

Returns should reduce the correct HSN and GST-rate group.

HSN calculation

Net HSN Quantity = Shipment Quantity − Return Quantity
Net HSN Taxable Value = Shipment Taxable Value − Return Taxable Value
Net HSN GST = Shipment GST − GST Reversed through Returns

Illustrative HSN summary

Check:

• Blank HSN codes

• Incorrect HSN codes

• Same HSN under different rates

• Missing UQC

• Refund quantity not adjusted

• Taxable value not matching sales sections

The GST Portal provides Table 12 HSN details as a separate downloadable report for relevant periods, which can help with reconciliation.

How Table 14 and TCS Apply

GSTR-1 Table 14

Table 14 is used by the supplier to report applicable supplies made through e-commerce operators.

It can include:

• Nature of supply

• E-commerce operator GSTIN

• Net value of supplies

• IGST

• CGST

• SGST or UTGST

• Cess

The official GSTR-1 format identifies Table 14 as supplier to report for supplies where the operator collects TCS under Section 52 or is liable under Section 9(5). Table 15 is marked for the e-commerce operator to report Section 9(5) supplies.

The Amazon B2C MTR may not contain Amazon’s required ECO GSTIN. Obtain the applicable operator GSTIN separately from verified Amazon information or your GST records.

GST TCS

TCS collected by Amazon is not the same as output GST.

Output GST = GST calculated on taxable outward supplies
TCS = Amount collected by the e-commerce operator under Section 52

Do not:

• Add TCS to taxable value

• Add TCS to output GST

• Deduct TCS from outward sales

• Treat the net settlement as turnover

CBIC explains that e-commerce operators report taxable supplies, returns and TCS through GSTR-8, while returned supplies reduce the operator’s net value for TCS purposes. This does not replace the seller’s invoice and credit-note reporting in GSTR-1.

Reconciliation Before Filing

Compare the following:

Why settlement value does not match GSTR-1

Amazon settlement may contain:

• Marketplace commission

• GST on Amazon fees

• Shipping or fulfilment fees

• Advertising expenses

• TCS

• TDS

• Refunds

• Claims

• Penalties

• Reserve amounts

• Previous-period adjustments

These deductions explain the payout. They do not determine the customer-invoice value reported in GSTR-1.

Common Mistakes

Manual Method Versus CAWork Suite

How CAWork Suite Helps Generate GSTR-1 from Amazon MTR

Why Spend Hours on Manual Excel Work?

Manually converting an Amazon MTR into GSTR-1 means creating formulas, mapping states, checking GST rates, grouping invoices, separating B2CS and B2CL sales, adjusting refunds, preparing the HSN summary and reconciling every table.

For sellers managing hundreds or thousands of Amazon orders, this process can take hours and still leave room for missed returns, duplicate invoices or incorrect classifications.

With CAWork Suite, you can upload the supported Amazon report, review the processed transactions and generate a GSTR-1-ready Excel or JSON file through one simple workflow.

For supported and correctly formatted reports, CAWork Suite can prepare your GSTR-1 working in under two minutes. You should still review the calculated data before filing.

Generate Amazon GSTR-1 in Four Simple Steps

Step 1: Select the GSTIN and Filing Period

Create or select the seller profile and choose:

• Seller GSTIN

• Return month or quarter

• Filing type

• Amazon B2C or Amazon B2B workflow

Selecting the correct GSTIN and return period ensures that transactions are processed for the right registration and filing period.

The selected period also helps apply the correct B2CL threshold, including older return periods where different limits may apply.

Step 2: Upload the Original Amazon Report

Upload the original Amazon report without changing its columns, headings or file structure.

For Amazon B2C sales, upload the supported B2C Merchant Tax Report.

For sales made to GST-registered customers, use the separate Amazon B2B workflow. Applicable stock-transfer information can also be processed through the relevant Amazon report workflow.

There is no need to manually create formulas, rename columns or copy data into a separate GSTR-1 template.

Step 3: Let CAWork Suite Process the Transactions

CAWork Suite reads and processes supported information such as:

• Invoice numbers and dates

• Shipment and refund transactions

• Seller GSTIN

• Place of supply

• Interstate and intrastate sales

• B2CS and B2CL classification

• Taxable value

• IGST, CGST, SGST and cess

• Credit-note details

• HSN-wise data

• TCS information

• Applicable GSTR-1 sections

The system also groups multi-line invoices before applying the B2CL threshold. This is important because one Amazon invoice may contain multiple products or GST rates.

Instead of checking every transaction manually, you receive organised, state-wise, tax-rate-wise and table-wise GSTR-1 working.

Step 4: Review, Correct and Generate GSTR-1

Before generating the final output, review:

• Total Amazon sales

• Refund and return transactions

• B2CS and B2CL classifications

• Place of supply

• Taxable values

• GST rates and tax amounts

• Credit notes

• HSN summary

• Table-wise totals

• Warnings or incomplete records

Where required, you can review and correct transaction data before generating the final file.

After the review, generate the supported:

• GSTR-1 Excel file

• GSTR-1 JSON file

The JSON file can then be used in the applicable GST Portal upload workflow after final verification.

Complete CAWork Suite Workflow

Select GSTIN and Filing Period
                ↓
Upload Amazon MTR
                ↓
Process and Classify Transactions
                ↓
Review Sales, Returns, HSN and GST Tables
                ↓
Correct Data Where Required
                ↓
Generate GSTR-1 Excel or JSON

What CAWork Suite Prepares for You

Depending on the uploaded report and applicable transactions, CAWork Suite can help prepare and review sections such as:

• B2B invoices

• B2CS sales

• B2CL invoices

• Credit-note sections

• Table 8

• HSN Summary

• Documents Issued

• Table 14

• State-wise taxable values

• GST-rate-wise summaries

The platform keeps TCS separate from output GST and allows the user to review the calculated data before generating the final output.

Why Amazon Sellers and Accountants Use CAWork Suite

Reduce Manual Excel Work
You do not need to create repeated formulas for every filing period.

Save Time
Upload the original supported report and prepare the GSTR-1 working in a few simple steps instead of manually processing every transaction.

Apply B2CS and B2CL Rules Correctly
CAWork Suite groups invoice lines and applies classification at the invoice level instead of checking each product row separately.

Handle Returns and Credit Notes
Refunds and credit-note transactions are organised separately, making it easier to review their impact on taxable value and GST.

Prepare State-Wise Data
Transactions are organised according to place of supply, interstate or intrastate status and applicable GST rate.

Generate the HSN Summary
Sales and return data can be grouped HSN-wise to simplify Table 12 preparation.

Review Before Final Use
The calculated data remains available for review and correction. The seller, accountant or CA stays in control before generating the final file.

Manage Multiple Amazon Sellers
CA firms and accountants can follow the same organised workflow for different clients, GSTINs and filing periods.

Stop Repeating the Same Manual Process Every Month
You do not need to spend hours creating formulas, checking state codes, grouping invoices and matching Amazon refunds manually.

Upload your supported Amazon MTR to CAWork Suite, review the processed transactions and generate your GSTR-1 Excel or JSON file through one organised workflow.

Generate Amazon GSTR-1 in Under Two Minutes

For supported and correctly formatted reports:

1. Select the GSTIN and filing period.

2. Upload the Amazon report.

3. Review the processed transactions.

4. Generate the GSTR-1 Excel or JSON output.

Frequently Asked Questions

1. What is an Amazon MTR report?
Amazon MTR means Merchant Tax Report. It contains transaction-level invoice, shipment, refund, cancellation and GST information for Amazon sellers.

2. Can Amazon MTR be directly uploaded to the GST Portal?
The raw MTR is source data. It normally needs to be reviewed, classified and converted into the required GSTR-1 Excel or JSON structure before upload.

3. Does Amazon B2C MTR contain B2B sales?
The B2C report should not be used for registered-customer B2B reporting. Download the separate Amazon B2B MTR containing recipient GSTIN and invoice details.

4. When does an Amazon B2C invoice become B2CL?
For periods from August 2024, an interstate B2C invoice becomes B2CL when the complete invoice value is more than ₹1,00,000. Intrastate B2C invoices remain B2CS.

5. Should the B2CL threshold be checked per product row?
No. Add all valid rows belonging to one invoice and apply the threshold to the complete invoice value.

6. How are Amazon refunds handled in GSTR-1?
Match every refund with the original invoice. Check the credit-note number, credit-note date, taxable value and GST reversal before selecting the reporting treatment.

7. Should Amazon commission reduce taxable sales?
No automatic reduction should be made. Amazon commission and service charges are generally separate expenses or inward supplies.

8. Is Amazon TCS part of output GST?
No. TCS collected by Amazon is reconciled separately and should not be included in outward taxable sales or output GST.

9. How is the HSN summary prepared?
Group shipment and refund values by HSN code and GST rate, then calculate net quantity, taxable value, IGST, CGST, SGST or UTGST and cess.

10. Does Table 15 apply to normal Amazon product sales?
No. Table 15 is for the e-commerce operator to report supplies on which it is liable to pay tax under Section 9(5). It should not be used simply because goods were sold through Amazon.

11. Why does Amazon settlement not match GSTR-1 sales?
Settlement includes deductions and adjustments such as commission, fulfilment fees, TCS, TDS, refunds, advertising expenses and previous-period adjustments.

12. How does CAWork Suite help with Amazon MTR to GSTR-1?
CAWork Suite lets users select the GSTIN and period, upload a supported Amazon report, review processed transactions and generate supported GSTR-1 Excel or JSON output.

Conclusion

The manual Amazon MTR to GSTR-1 process starts with downloading the correct B2C report for the correct GSTIN and filing period. Keep the original file unchanged, separate Shipment, Refund and Cancel transactions, verify place of supply, calculate taxable value and GST, and group complete invoices before applying the B2CS or B2CL rules.

Returns must be matched with original invoices and valid credit notes. HSN data should be prepared using net quantity, taxable value and GST after returns. Amazon TCS and marketplace fees should remain separate from outward taxable sales.

CAWork Suite provides a simpler four-step process: select the GSTIN and period, upload the Amazon MTR, review and correct transactions, and generate the supported GSTR-1 Excel or JSON output.

Disclaimer: Regulatory information was reviewed on 5 August 2026. This article is for educational purposes and is not legal or tax advice. GST rules, Amazon report structures, portal validations and filing requirements may change. Verify current official guidance and consult a qualified GST professional before filing.