Guides · Amazon · GSTR-1 · MTR · 9 min
Filing GSTR-1 as an Amazon seller, without guessing
Which Amazon reports you need, what each transaction type means for the return, and the four places the Merchant Tax Report is easy to misread.
The two files you need
Amazon splits a month into a B2C Merchant Tax Report and a B2B one. Both are in Seller Central under Reports, then Tax Document Library. You need both: B2B alone is usually a small tail of turnover, and a return built from it looks complete while omitting most of the month.
What the transaction types mean
The Transaction Type column carries four meanings and only one of them is a sale.
- Shipment is an invoice.
- Refund is a credit note, and it names the invoice it reverses in the Invoice Number column while carrying its own number in Credit Note No.
- Cancel produced no document at all: the invoice number is blank and every amount is zero.
- FreeReplacement produced an invoice with no consideration. It adds nothing to turnover but it did consume a document number.
Rate columns are fractions
Igst Rate reads 0.03 for a 3 percent supply. A return that copies that number straight through declares a rate of 0.03 percent, and every tax figure is out by a factor of a hundred. The give-away is that the file still balances against itself.
Promotions reduce the tax too
A discounted order shows the tax on the full price in Igst Tax and the relief in Item Promo Tax, which is negative. One real July order read 8.71 in the head column, minus 0.17 in promo tax, and 8.54 as the total. Summing only the head column overstates tax on every discounted order you have ever sold.
Taxable value is built from five columns
Principal, shipping and gift wrap add; item and shipping promotions subtract. When the five do not rebuild the Tax Exclusive Gross figure, an amount has moved between columns and the base is worth a second look.
Check this on your own return
fynxIQ runs this check automatically on every return it prepares, in integer paise, and blocks the download when it fails. The free plan covers two returns a month.
Last updated 30 August 2026. This is general information about how GSTR-1 works, not advice about your particular return.
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