Amazon MTR report & GST reconciliation
Your Amazon MTR is the bridge between marketplace sales and your GST returns. Here's how to reconcile it properly.
Amazon's MTR (Merchant Tax Report) details your transactions with tax breakups by state and rate. It's the document you reconcile against your GSTR-1 and GSTR-3B so your filings match what Amazon reported.
What the MTR contains
- Order-level sales with taxable value and GST.
- State-wise and rate-wise breakups.
- Returns and refunds.
- Data to tie out TCS and output tax.
The reconciliation routine
- Download the MTR for the period from Seller Central.
- Match total taxable value and tax to your GSTR-1.
- Confirm state-wise splits match your registrations.
- Tie marketplace TCS to your TCS credit.
- Investigate and fix any differences before filing.
Common mismatches
- Returns/refunds not netted in your books.
- Sales in a state where you're not registered (storage triggers).
- HSN/rate differences between listings and invoices.
- Timing differences across report periods.
Multi-marketplace sellers
Run the same reconciliation for each marketplace (Flipkart, Meesho, etc.) and consolidate. Clean reconciliation is the single best defence against notices.
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What is the Amazon MTR?
The Merchant Tax Report — a transaction-level report with tax breakups you use to reconcile your GST returns.
Why reconcile the MTR with GST returns?
To ensure your GSTR-1/3B match what Amazon reported and to catch mismatches before they trigger notices.
What if the MTR shows an unregistered state?
It likely means stock was stored there. You may need to register — check with the Multi-state GST Checker.
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