Amazon MTR Report Meaning: B2B, B2C and Stock Transfer Files
The Amazon MTR report, short for Merchant Tax Report, is the GST sales record Amazon prepares for each seller. It comes as three files: the B2B report for sales on Amazon Business invoices, the B2C report for sales to consumers, and the Stock Transfer Report for goods moved between Amazon warehouses.
- The B2B and B2C files list sales, refunds and cancellations, one line per invoice item, with the tax split into CGST, SGST and IGST.
- The Stock Transfer Report lists warehouse movements. No buyer is involved, yet GST can apply when the two warehouses sit under different GSTINs of yours.
- A sale with a buyer GSTIN goes to the B2B table of GSTR-1. All other sales go to the B2C tables.
- Refund lines reduce your sales. They are not a separate kind of income.
In this guide
What does MTR stand for?
Amazon's own pages call it the Merchant Tax Report. An older Amazon page calls it the Merchant Transaction Report. Both mean the same download. It is not a return and it is not filed anywhere. It is Amazon's record of every invoice and credit note raised in your name during a period, laid out so that you can prepare GSTR-1 from it.
Why does Amazon give it? Because on Amazon the invoice is generated through Amazon's system, not from your billing software. Without this report you would not have a clean list of your own invoices.
What are the three files?
| File | What Amazon says it holds | What you use it for |
|---|---|---|
| MTR B2B | Sales, refunds and cancellations from Amazon Business invoices | Invoice-wise sales to GST-registered buyers, plus the HSN summary |
| MTR B2C | Sales, refunds and cancellations from consumer invoices | State-wise and rate-wise sales to consumers, plus the HSN summary |
| Stock Transfer Report | Inventory movements from Amazon Fulfilment Centres: removals, or transfers from one centre to another | Transfers between your own GSTINs in different States |
If you do not sell on Amazon Business, your B2B file may be empty. If you ship every order yourself and keep no stock with Amazon, your Stock Transfer Report may be empty too. That is normal.
What do the main columns mean?
The column names below are the ones Amazon lists in its public developer documentation for these reports. The file you download from Seller Central may show them with slightly different spacing.
| Column | Meaning |
|---|---|
| Seller Gstin | Your GSTIN that made the sale. With warehouses in several States, the file can carry several of your GSTINs. |
| Invoice Number, Invoice Date | The tax invoice raised for the order. These feed the documents issued table. |
| Transaction Type | Whether the line is a sale, a refund or a cancellation. |
| Ship From State, Ship To State | Where the goods left and where they went. Ship To State is the place of supply for most goods. |
| Hsn/sac | The HSN code of the product, used for the HSN summary. |
| Tax Exclusive Gross | The value before GST. This is your taxable value. |
| Cgst Tax, Sgst Tax, Utgst Tax, Igst Tax | The GST on the line, split by type. |
| Invoice Amount | Taxable value plus GST. |
| Credit Note No, Credit Note Date | Filled on refund lines. |
| Customer Bill To Gstid (B2B file) | The buyer's GSTIN. The buyer takes input tax credit against it. |
| Tcs Igst Amount and the other Tcs columns | The GST TCS Amazon collected on the line. |
In the Stock Transfer Report the key columns are Gstin Of Supplier, Gstin Of Receiver, Ship From Fc, Ship To Fc, Taxable Value and the tax amounts.
Why does a stock transfer carry GST?
You did not sell anything. Amazon only moved your goods from one warehouse to another. So why is there tax?
Section 25(4) of the CGST Act treats your registrations in two States as two distinct persons. Schedule I says a supply of goods between distinct persons, made in the course of business, is a supply even without payment. So when stock moves from a warehouse under your Maharashtra GSTIN to one under your Karnataka GSTIN, the Maharashtra GSTIN makes a taxable supply to the Karnataka GSTIN. A move between two warehouses under the same GSTIN is not a supply.
More on why sellers hold several GSTINs is in GST registration for Amazon FBA warehouses.
A worked example
Farhan sells kitchen tools at 18% GST. He holds GSTINs in Maharashtra and Karnataka. His reports for one month under the Maharashtra GSTIN show:
| File | Lines | Taxable value | GST |
|---|---|---|---|
| B2C: sales | Shipments | Rs 6,00,000 | Rs 1,08,000 |
| B2C: refunds | Refunds | Rs 50,000 | Rs 9,000 |
| B2B: sales with buyer GSTIN | Shipments | Rs 80,000 | Rs 14,400 |
| Stock transfer to Karnataka | Transfers | Rs 2,00,000 | Rs 36,000 |
How does this land in his Maharashtra GSTR-1?
- B2C sales less refunds: Rs 5,50,000 taxable, Rs 99,000 tax.
- B2B invoices: Rs 80,000 taxable, Rs 14,400 tax, invoice by invoice.
- Stock transfer: Rs 2,00,000 taxable, Rs 36,000 IGST, as an invoice to his own Karnataka GSTIN.
Total tax for the month is Rs 1,49,400. The Rs 36,000 is not lost. His Karnataka GSTIN takes it as input tax credit and uses it against Karnataka sales. But if he skips the stock transfer file, Maharashtra is short by Rs 36,000 and Karnataka has no credit to show for the goods.
How to read the report, step by step
- Download all three files for the month. The click path is in our Amazon report guide.
- Split each file by Seller Gstin. Every GSTIN files its own GSTR-1.
- In the B2C file, total the taxable value and tax by Ship To State and rate, with refunds as minus.
- In the B2B file, check that every line has a buyer GSTIN and list the invoices.
- In the Stock Transfer Report, keep only lines where Gstin Of Supplier and Gstin Of Receiver differ.
- Add up the three and compare the tax with what you plan to pay in GSTR-3B.
The table-by-table filing steps are in how to file GSTR-1 from the Amazon MTR.
The mistake people usually make
Most sellers open only the B2C file because that is where the bulk of sales sit. The B2B file is small, so it is forgotten, and a business buyer then finds no credit in their GSTR-2B and complains. The Stock Transfer Report has no sales at all, so it is never opened, and the tax on transfers goes unpaid for months.
The second mistake is to add refund lines to sales. A refund line carries a credit note. It must come off your sales, as explained in sales returns in GSTR-1.
One more caution. Amazon's developer page says the on-demand B2C report gives data only for the last 45 days. So download every month and keep the files.
Sources
- Amazon developer documentation: tax report types and their columns (checked 12 Nov 2026)
- Amazon Business: selling to business customers and the B2B reports (checked 12 Nov 2026)
- Amazon Seller Central forum: announcement on the Stock Transfer Report (checked 12 Nov 2026)
- CGST Act, section 25(4) and Schedule I (CBIC copy of the Act) (checked 12 Nov 2026)
How AprilTax can help
AprilTax has a free GSTR-1 tool for online sellers. You upload the sales reports you download from Amazon and it prepares the B2B, B2C, HSN summary and documents issued tables for you. It runs about 30 checks and gives you a JSON file to upload on the GST portal yourself.
Frequently asked questions
What is the full form of MTR in Amazon?
What is the difference between the Amazon B2B and B2C reports?
What is the Stock Transfer Report on Amazon?
Is the Amazon MTR enough to file GSTR-1?
Why does my Amazon MTR show more than one GSTIN?
Do refunds in the MTR reduce my GST?
How far back can I download the Amazon MTR?
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