Amazon MTR report & GST reconciliation

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

1. Download the MTR for the period from Seller Central.
2. Match total taxable value and tax to your GSTR-1.
3. Confirm state-wise splits match your registrations.
4. Tie marketplace TCS to your TCS credit.
5. 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.

Frequently asked questions