GSTR-1 from Amazon MTR reports

Both halves of Amazon's Merchant Tax Report, read the way GST law reads them: shipments are invoices, refunds are credit notes against the original invoice, and a promotion reduces the tax as well as the base.

The guide: Filing GSTR-1 as an Amazon seller, without guessing

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Which report, and from where

Open Seller Central, then Reports, then Tax Document Library, and its Merchant Tax Reports.

Merchant Tax Report: B2CZIP · CSVb2cReport_November_2025.zip, holding MTR_B2C-NOVEMBER-2025-<your merchant id>.csvUsed for: Every consumer sale, refund and cancellation of the month.Without it: Nothing. Amazon is missing from the return entirely.

Merchant Tax Report: B2BThe B2B report on the same screen, downloaded the same way.Used for: Table 4: sales to buyers who gave a GSTIN.Without it: Sales to registered buyers are filed as consumer sales. Your buyer never sees the credit and eventually asks you why.

GST ready-to-file reportExcelA workbook whose tabs are named after GSTR-1 sections.Used for: Nothing on its own: it is checked against the return built from the MTR files, figure by figure.

The traps in this file

None of these raises an error. Each one makes a wrong return that balances.

Trap 01The invoice numbers start again at IN-1 each April, with no zeros in frontIN-9 is followed by IN-10 and IN-99 by IN-100. Grouped by the number of digits, one series becomes two or three rows in Table 13, and a number missing where the digits grow is named by neither.

What fynxIQ doesTakes a series with no leading zeros as one series whatever its length, so a real April is IN-2 to IN-50 in one row, and a series padded with zeros keeps its own width.

Trap 02Rate columns hold fractionsAmazon writes 0.03 where the return needs 3. Read literally, every tax figure in the return is out by a factor of a hundred, and the file still looks well formed.0.03 means 3%

What fynxIQ doesReads each rate both ways, as a fraction and as a percentage, and keeps the one that matches the row’s own tax over its value.

Trap 03A promotion is booked twiceA discounted order shows the full tax in the head column and the relief in a separate promo tax column. Adding only the head column overstates tax on every discounted order.8.71 − 0.17 = 8.54

What fynxIQ doesTakes the promo tax off the head tax on every discounted order, as the Total Tax Amount column does.

Trap 04Free replacements still consume invoice numbersA zero-value replacement is not a supply, but it did use a number. Treating it as a cancellation understates the documents issued in Table 13.

What fynxIQ doesCounts it in Table 13 as a document issued, adds nothing to turnover, and lists the invoice numbers it found.

Trap 05The B2B file alone is not a monthB2B is usually a small tail of turnover. A return built from it looks complete and omits nearly all the sales.

What fynxIQ doesBlocks rather than files it, and asks for the MTR B2C report for the same month.

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