GST filing for B2B orders

Learn how to file GSTR-1 at an invoice level for all your B2B orders from Business Customers

Please note that you are required to file taxes at a transaction level for B2B orders. Follow the steps below to download the order details required for your tax filing:

1. Log in to your Seller Central account and click Reports.
2. Select Tax Document Library.
3. Click Merchant Tax Report.
   
   

4. Click B2B Reports.
   
   

5. Please use the transaction level details in this report to file your taxes for B2B orders

Frequently Asked Questions

What is a B2B order on Amazon?

Any order placed by Amazon’s registered business customer on a seller enrolled in the B2B Program is considered as a B2B order on Amazon.

How do I identify a B2B order on Amazon?

Look for the ‘Business Buyer’ badge next to the order ID. If the GSTIN of the registered business customer is printed on the tax invoice, then it is a Business to Business (B2B) order. Else, it is a Business-to-Customer (B2C) order.

I see the ‘Business Buyer’ badge next to the order ID but the GSTIN of the business customer is not printed on the invoice. Should I consider it as a B2B or B2C order?

You should consider this as B2C order since the GSTIN of the business customer is not printed on the invoice.

Is the process to file GST returns the same for both B2C and B2B orders on Amazon?

No, tax filing for your B2B orders is different from that of B2C. For B2B orders, it is mandatory to file tax returns at an invoice level (i.e. Invoice number, GSTIN of Business Customer mentioned in the B2B report on your Seller Central account) so that business customers can avail input tax credit. However, for B2C orders, it is sufficient to file tax returns at a summary level for overall B2C sales (invoice value less than INR 2.5 lacs per invoice).

What will happen if I file taxes under B2C even for B2B orders?

This is an incorrect practice. The registered business customers will not be able to avail input tax credit and may dispute the transactions. Ensure to report the B2B orders only under B2B section. If you have reported transactions under B2C section earlier, make appropriate corrections and amend the returns to report your B2B orders at invoice level under B2B section at the earliest.

Will I be penalised for not filing GST returns at an invoice level for B2B orders on Amazon?

Amazon reserves the right to levy a penalty to sellers for not complying with Terms and Conditions of the Amazon Business Selling Program. For more information, refer to Section 10 of the Amazon Business Selling Program – Terms and Conditions here.

Which report should I use for tax filing purpose for my B2B orders on Amazon?

Use only B2B reports in Merchant Tax Report section of Seller Central Account for tax filing purposes. Go to Reports > Tax Document Library > Merchant Tax Report > B2B Reports to access these reports.

By when will I be able to view the consolidated B2B report for all my sales in the month?

The B2B report will be available in the MTR section on your Seller central account by 6th of next month for all B2B sales of the previous month.

For B2B orders, who should I show as customer while filing tax returns on the GST portal, Amazon or business customer?

You should always input the details of your business customer, which is registered business buyer in this case. Amazon is only a marketplace operator, hence showing Amazon as customer is incorrect and will not enable the registered business buyer for claiming Input Tax Credit.

I generate my own invoice number series. Can I use it for filing B2B tax returns on GST portal?

No, while reporting, consider invoice numbers generated from your Seller Central Account (details of transactions are available under B2B reports in MTR section of Seller Central Account). Note that copies of these invoices will be available to your customers under their account. Amazon’s business customers may not be able to claim Input Tax Credit if you are uploading any other invoice number.

Is there an option to revise filing if I miss the B2B GST filing for any particular period?

Yes, you can revise the filing in the next tax filing period. However, we encourage you to revise the filing as soon as possible, without waiting for the GSTR-1 deadline. If you have any additional questions on filing of returns, you may reach out to your tax consultant or GST service providers.

A business customer placed a B2B order on May 31, but cancelled it on the June 4 and also got the refund. The MTR report shows this order ID as a sale in the month of May. What should I do?

For filing B2B GST returns for the month of May, consider it as a sale as per the MTR report. However, in June’s B2B GST returns, book a credit note as of the date of receiving the returned item, i.e. June 4. For any further clarification on this requirement, please reach out to your tax consultant or GST service provider.

I cannot file GST returns for B2B orders on Amazon at an invoice level, how can I block B2B orders?

In case, you wish to opt out of Amazon Business, you can do so anytime by clicking here. Note that your listings will not carry ‘GST Invoice’ badge and business customers will not be able to see your listings as B2B offers. However, you will continue to see the ‘Business Buyer’ badge for any subsequent order placed by a business customers. In such cases, the GSTIN of the customer will not be printed on the invoice generated from your Seller Central Account. So, you are required to consider such orders as B2C orders.

How can I contact Amazon in case of order and reporting queries related to B2B orders on Amazon?

Contact us on b2b-gst-support@amazon.com and we will get back to you at the earliest. Note that email support is available for B2B order related queries only for your B2B orders on Amazon. For B2C orders, please reach out to Seller Support.