Goods and Services Tax (GST) is the latest system of taxation in India, which has merged many individually applied taxes into a single tax. As a seller on the Amazon.in marketplace ("Amazon.in"), you are required to report the sales made on Amazon.in. This has to be filed against the respective 'ship-from' states from where the order is fulfilled. To facilitate such a state-wise filing, Amazon provides you with tax reports for sales made on Amazon.in, called Merchant Tax Reports (MTR).
The following reports based on transaction type are available on Seller Central starting from August 2017:
Merchant Tax Report (MTR)–B2C: This report is for all your sales made on Amazon.in to consumers who are not business buyers, but buy for their personal use. These reports contain transaction-level details that you require, for the purpose of GST return filing on sales made on Amazon.in and also for returns.
Merchant Tax Report (MTR)–B2B: This report is for all your sales made on Amazon.in to consumers who are business buyers. These reports contain transaction-level details that you require, for the purpose of GST return filing on sales made on Amazon.in and also for returns.
Note: For your business orders placed until February 18, 2021, business customer GSTIN would be available under Customer Ship to GSTIN in the B2B MTR. However, starting from February 19, 2021, business customer GSTIN will be available under Customer Bill to GSTIN.
Merchant Tax Report (MTR) – Stock Transfer Report: This report is for all FBA sellers who use Amazon systems to make inventory movements (non-marketplace transactions) from Amazon Fulfilment Centres (FCs) (FC removals or FC to FC transfers). All Inter-state movement transactions will be treated as taxable supplies which will also have GST liability at the origin location and GST credit at the destination. It contains the transaction level required for filing GST returns by sellers.
Accessing the Merchant Tax Report
MTR reports can be downloaded by accessing the My Tax page in Seller Central. Then click GST Reporting tab to access the reports’ download page.
GST Monthly Reports View
GST On-demand Reports View
Downloading the reports for required purpose and period
On the GST Reporting tab, you can find options to download the required reports for the previous calendar month, at the top. These reports will be made available in the first week of the following month.
For reports dating before the previous month, the options are available in the bottom half of the page.
Using Merchant Tax Reports
The MTR reports are downloadable in .csv format. They are generated for a fixed time range during each calendar month namely: January, February, and so on, by the 6th of each following month. In other words, the report for transactions made in July will be available on Seller Central from August 6.
All currency value information in the MTR reports are in Indian Rupee (INR).
Seller Central provides you with an option to generate the On-Demand Merchant Tax Report for a chosen period of time within last 45 days. Listed below are the different types of On-Demand reports.
Merchant Tax Reports (B2B and B2C) Provides itemised details for your order transactions on Amazon.in, and lists out detailed information with respect to the orders, such as invoice numbers, serial numbers/IMEI numbers, breakdown of tax details, final status of orders, such as Fulfilled, Cancelled, Returned, etc. Some of the highlights of this report are that, it captures all details associated with each shipment for an order, and helps in keeping a chronological record of all your order transactions on Amazon.in.
Merchant Tax Reports - Stock Transfer Report Provides itemised details for all inventory movements from Amazon fulfilment centres (FC removals or FC to FC transfers) and lists out detailed information with respect to 'Ship from' and 'Ship to' locations', 'Ship from' and 'Ship to' GSTIN, Invoice numbers, breakdown of tax details and final status of removals and FC transfers.
Downloading On-Demand Merchant Tax Report
You can generate and download the report by following the steps below:
Please go to the My Tax page and click GST Reporting.
Click Merchant Tax Report link followed by clicking on GST On-demand Reports section.
From the Event Date drop-down, you can choose the number of days for which you want to download the report (you can choose to download the report for one, three or seven days) within last 45 days.
Alternatively, you can use the calendar date-picker for selecting a custom date-range for the download (for a maximum of last 45 days).
After choosing the date range, click Request Report.
Once the report is ready and available for download, click Download for accessing the report.
If there are no orders that have been completed during the selected date range, then the report status will display the following message Sorry, you do not have any reports available for the current selection.