Amazon Business B2B Invoice in GSTR-1: Where Each Order Goes
A marketplace order where the buyer gave a GSTIN, such as an Amazon Business order, goes invoice by invoice into the B2B table of your GSTR-1, under the buyer's GSTIN. It also counts in your Table 14 total for that marketplace and in the B2B tab of your HSN summary. Get the GSTIN wrong and your buyer loses the credit.
- An order is B2B when the buyer's GSTIN is on the invoice. Everything else is B2C.
- B2B sales go in Table 4 of GSTR-1, one row per invoice. Returns on them go in Table 9B as credit notes.
- On Amazon these orders sit in the MTR B2B file, not the B2C file.
- B2B marketplace sales still count in Table 14 and in the B2B tab of Table 12.
- If your aggregate turnover crossed Rs 5 crore in any year, B2B invoices also need an e-invoice number.
In this guide
What makes a marketplace order B2B?
One thing: the buyer's GSTIN. When a business buys on Amazon Business, it adds and verifies its GSTIN in its account and picks the GSTIN for each order. The invoice then shows your GSTIN and the buyer's. Amazon Business says, as on 13 Nov 2026, that a buyer cannot claim input tax credit (ITC, the GST a business sets off against its own tax) without such an invoice.
The same logic applies on any marketplace that lets a buyer enter a GSTIN. Do not guess from the buyer's name. Open the sales report and look for the buyer GSTIN column. If it is filled, the line is B2B. If it is blank, it is B2C, even if the buyer is obviously a shop.
Why does it matter so much? Because your GSTR-1 is the buyer's proof. What you report against their GSTIN flows to their side of the portal, where they accept it and take the credit. If you report the sale as B2C, the buyer sees nothing.
Where each piece goes in GSTR-1
| What happened | GSTR-1 table | How it is reported |
|---|---|---|
| Sale to a buyer with a GSTIN | Table 4 (B2B) | Each invoice: buyer GSTIN, number, date, value, place of supply, rate, tax |
| Return on a B2B sale | Table 9B (credit notes, registered) | Each credit note against the buyer's GSTIN |
| Sale to a consumer, inter-State, invoice above Rs 1 lakh | Table 5 (B2C large) | Invoice-wise, by State |
| All other consumer sales | Table 7 (B2C others) | Totals by State and rate, net of returns |
| All sales, grouped by product | Table 12 (HSN summary) | B2B sales on the B2B tab, consumer sales on the B2C tab |
| All sales through the marketplace | Table 14 | One summary row per operator GSTIN, B2B and B2C together, net of returns |
The Rs 1 lakh line for B2C large came in from 1 August 2024, when Notification 12/2024-Central Tax replaced the old Rs 2.5 lakh figure in rule 59(4). Some older help pages still show Rs 2.5 lakh. Follow the notification. Table 14 is explained in detail in GSTR-1 Table 14 and Table 15, and the HSN tabs in the Table 12 guide.
A worked example
Arjun sells office supplies from Pune on Amazon. In one month his MTR B2B file has three invoices and one credit note. His B2C file shows Rs 3,00,000 of consumer sales and no returns. All items are taxed at 18% for this example.
| Line | Buyer | Taxable value | Tax | Goes to |
|---|---|---|---|---|
| Invoice 1 | Mumbai firm (same State) | Rs 40,000 | CGST Rs 3,600 + SGST Rs 3,600 | Table 4 |
| Invoice 2 | Bengaluru firm | Rs 60,000 | IGST Rs 10,800 | Table 4 |
| Invoice 3 | Bengaluru firm | Rs 10,000 | IGST Rs 1,800 | Table 4 |
| Credit note on invoice 3 | Bengaluru firm | Rs 10,000 | IGST Rs 1,800 | Table 9B |
| Consumer sales | Various | Rs 3,00,000 | By State | Tables 5 and 7 |
Table 14 for Amazon's GSTIN then shows net value of Rs 4,00,000: Rs 1,10,000 of B2B invoices, less the Rs 10,000 credit note, plus Rs 3,00,000 of consumer sales. TCS (tax collected at source by the marketplace) at 0.5% on that is Rs 2,000, which you can match against what Amazon reports.
Now suppose Arjun had added the Rs 1,10,000 to his B2C totals instead. His own tax would be the same. But the Mumbai and Bengaluru buyers would lose Rs 18,000 of credit between them, and they would ask him to amend. That costs a month of their credit and an awkward phone call.
How to report B2B marketplace orders, step by step
- Download the B2B report for the month. On Amazon it is the MTR B2B file. See what the MTR report holds.
- Check every buyer GSTIN. It should be 15 characters, and its first two digits should match the buyer's State. A typo sends the credit to nobody.
- Enter each invoice in Table 4 with the tax split exactly as the report shows. Do not recompute IGST or CGST and SGST yourself.
- Enter returns on B2B sales in Table 9B against the same GSTIN. Do not net them off the B2C figures.
- Put B2B lines on the B2B tab of Table 12 and consumer lines on the B2C tab.
- Add B2B and B2C together for Table 14, net of all returns, one row for each marketplace.
- Above Rs 5 crore turnover, make sure each B2B invoice has an IRN. Read e-invoicing for online sellers.
The mistake people usually make
The common slip is filing everything from the B2C file and forgetting the B2B file exists. It is a separate download, and in a month with a single business order it is easy to miss. The buyer notices before you do, because the credit does not show on their side.
The second slip is reducing B2C sales for a B2B return. Your total tax comes out right, but your Table 4 now overstates what the buyer bought, and their credit is too high. If you have already filed, the fix is an amendment in the next return. See how to amend GSTR-1.
Sources
- Amazon Business: B2B GST invoices, buyer GSTIN and input tax credit (checked 13 Nov 2026)
- Notification 12/2024-Central Tax: rule 59(4) B2C large limit cut to Rs 1 lakh from 1 August 2024 (checked 13 Nov 2026)
- GST portal FAQs on GSTR-1 (checked 13 Nov 2026)
- Notification 15/2024-Central Tax: central TCS rate 0.25% (checked 13 Nov 2026)
- Notification 10/2023-Central Tax: e-invoice threshold Rs 5 crore (checked 13 Nov 2026)
How AprilTax can help
Sorting B2B lines from B2C lines across reports is exactly the dull part. AprilTax has a free GSTR-1 tool for online sellers: upload your Amazon, Flipkart or Meesho sales reports and it prepares the B2B, B2C, HSN summary, documents issued and e-commerce tables, runs about 30 checks and matches the TCS your marketplaces reported. You upload the JSON file on the GST portal yourself.
Frequently asked questions
Where does an Amazon Business order go in GSTR-1?
How do I know which marketplace orders are B2B?
Where do returns on B2B orders go?
Do B2B marketplace sales count in Table 14?
What is the B2C large limit in GSTR-1 now?
What happens if I report a B2B order as B2C?
Do Amazon Business invoices need an e-invoice number?
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