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This article applies to selling in: India

Merchant Tax Report Overview

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 marketplace ("Amazon"), you are required to report the sales made on the Amazon. This will need 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 sales reports made via the B2C marketplace called Merchant Tax Reports (MTR).

The following report is being made available on Seller Central starting August 2017:

  • Merchant Tax Report (MTR) – B2C: This report is for all sales made on Amazon to consumers who are not business buyers, but buy for individual use. These reports contain transaction-level details that merchants require, for the purpose of GST return filing on sales made at Amazon and also for returns.
  • Merchant Tax Report (MTR) – B2B: This report is for all sales made on Amazon to consumers who are business buyers. These reports contain transaction-level details that merchants require, for the purpose of GST return filing on sales made at Amazon 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 Merchant Tax Report. However, starting 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 from Amazon 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 merchants.

Accessing the Merchant Tax Report

MTR reports can be downloaded by accessing the Tax Document library section of reports in the Seller Central landing page. From there, you must click the Merchant Tax Report tab to access the reports’ download page.

Figure 1: Accessing reports section from the landing page in Seller Central

Figure 2: Navigating to the Merchant Tax Report tab

Figure 3: Merchant Tax Reports tab and the available options

Downloading the reports for required purpose and period

On the Merchant Tax Reports 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, etc., 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).

Merchant Tax Report- On Demand

The On-Demand Merchant Tax Report provides itemized details for your order transactions on Amazon, 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.

Downloading On-Demand Merchant Tax Report

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. You can generate and download the report by following the steps below:

  1. Go to the Reports tab and click Tax Document Library.
  2. Click on the Merchant Tax Report link followed by clicking on the section 'Looking for a specific day’s/week’s report- click here'.
  3. From the Event Date drop-down, you can choose the number of days for which the report is to be downloaded (you can choose to download the report for 1, 3, 7 days) within last 45 days.
  4. Alternatively, you can use the calendar date-picker for selecting a custom date-range for the download (for a maximum of last 45 days).
  5. Once you have chosen the date range, click on the Request Report button.
  6. Once the report is ready and available for download, click on the Download button for accessing the report.
  7. If there are no orders that have been completed during the selected date range, the report status will display a message – ‘Sorry you don't have any reports available for the current selection.”
Note: All price information is in INR.

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