Guide
How to use the GST Summary for GSTR-1
1. Download the report
Merchant Tax Report (MTR)
- 1In Seller Central go to Reports → Tax Document Library.
- 2Open Merchant Tax Report, choose MTR B2C, select the month, and generate / download it.
- 3Do the same for MTR B2B if you sell to GST-registered businesses.
- 4Upload one or both files here.
Menu names in Seller Central change now and then. If a label looks different, search the report name in Seller Central's search bar.
2. Read the results
B2C by state & rate
Taxable value and tax per place of supply and rate, net of refunds: GSTR-1 Table 7.
B2B invoices
Each invoice to a GST-registered buyer: Table 4A.
B2CL
Inter-state B2C invoices above the limit, invoice by invoice: Table 5.
Credit notes
Refunds and returns: Table 9B.
HSN summary
By HSN code and rate, split B2B / B2C: Table 12.
3. What to do next
- Download each table as CSV and share them with your CA, or enter them in the GST portal / your filing software.
- Check the "TCS by Amazon" total against the TCS credit shown on the GST portal before claiming it.
- Fix any "Missing HSN" lines by adding HSN codes to those listings in Seller Central.
4. Good to know
- •Upload one month at a time, the same month you are filing for.
- •The B2CL limit has changed over the years; keep the setting in line with the current rule.
- •This is a working summary, not a filing. Have your CA verify it.
5. FAQ
Are refunds subtracted?
Yes. Refund lines are treated as credit notes and shown as negative values, so the B2C table is net.
Is buyer information uploaded?
No. The MTR is read in your browser and never sent anywhere.
It says a column is missing. What now?
You probably uploaded a different report, or Amazon renamed a column. Download the report exactly as in step 1. If it still fails, tell us the report name and we'll add support.