---
title: "Claiming ITC on Amazon Seller Fees: Where to Find the Invoices"
description: "Every referral, closing, FBA and shipping fee Amazon deducts from your payout carries 18 percent GST, and that GST is claimable input tax credit. Most sellers never claim it because they never download the invoices. Here is where they are and how to claim without a mismatch notice."
author: "Himanshu"
published: 2026-09-11T13:01:08.804Z
updated: 2026-09-11T13:01:08.826Z
url: https://blog.mybillplease.com/claiming-itc-amazon-seller-fees-where-find-invoices
---
# Claiming ITC on Amazon Seller Fees: Where to Find the Invoices

## Key takeaways

- Amazon charges 18 percent GST on referral, closing, FBA, weight handling, storage and shipping fees, and issues tax invoices for them in your name under Reports and Tax Document Library in Seller Central.
- The GST on those invoices is input tax credit under Section 16, claimable in GSTR-3B Table 4A(5) once the invoice appears in your GSTR-2B.
- You may receive invoices from more than one Amazon entity, each with its own GSTIN, and each must be matched to GSTR-2B separately.
- Amazon's credit notes for fee reversals reduce the credit you can claim, and TCS is never ITC; it goes to the cash ledger instead.

GST on Amazon seller fees is input tax credit, and you claim it the same way as any other purchase: download the tax invoice Amazon issued in your name, confirm it appears in your GSTR-2B, and claim the tax in GSTR-3B Table 4A(5). The invoices sit in Seller Central under Reports, then Tax Document Library, in the seller fee invoices section, listed by month and by the Amazon entity that issued them.

The reason many sellers leave this credit on the table is not the rules. It is that the fees are deducted from the payout before it reaches the bank, so nothing in the bank statement prompts anyone to look for an invoice. On a seller paying Rs 50,000 a month in fees, the 18 percent GST is Rs 9,000 of credit a month, and credit not claimed by 30 November following the financial year is gone under Section 16(4).

This guide covers which fees carry GST, where each invoice is, the conditions for claiming, the GSTR-2B matching that avoids a mismatch notice, and the entries in GSTR-3B. The sales side of Amazon filing is covered separately in the [Amazon seller GST filing guide](/gst-return-filing-amazon-sellers).

## Which Amazon fees carry GST

Almost all of them. Amazon's marketplace and logistics charges are services supplied to you, taxed at 18 percent, and each is invoiced.

![Bulk receipt scanning in myBillPlease, showing the drop zone for vendor bills and the monthly extraction quota](https://blog-media.cdn.byteinfy.com/media/4f/4f2b0a150e9e3ad1047b3c4fd9742ac7/original.webp)

*Drop a vendor bill and the fields are read for you. It is in beta, so check every extracted field before saving.*

## Amazon fees and their GST treatment
| Fee | What it is for | GST | Claimable as ITC |
| --- | --- | --- | --- |
| Referral fee | Percentage of the sale for using the marketplace | 18 percent | Yes |
| Closing fee | Fixed charge per unit sold | 18 percent | Yes |
| FBA pick, pack and weight handling | Fulfilment from an Amazon centre | 18 percent | Yes |
| Easy Ship shipping fee | Amazon-arranged courier for merchant stock | 18 percent | Yes |
| Storage and removal fees | Warehouse space and returns of inventory | 18 percent | Yes |
| Advertising charges | Sponsored products and brands | 18 percent | Yes, if invoiced to your GSTIN |
| Subscription fee | Professional selling plan | 18 percent | Yes |
| TCS deduction | Section 52 tax collected on your sales | Not a fee | No; goes to the cash ledger |

The one deduction that is not a fee is TCS. It is your own output tax paid early on your behalf, and it is claimed in the cash ledger, never as ITC. The [TDS versus TCS guide](/tds-vs-tcs-gst) explains the distinction. Refunds of fees, when Amazon reverses a referral fee on a returned order, come as credit notes and reduce the credit you claimed.

## Where the fee invoices are in Seller Central

Open Reports in the top navigation, then Tax Document Library. Alongside the Merchant Tax Report section you will find the seller fee invoices section, sometimes labelled by the entity. For each month there is at least one invoice, and often several, because different Amazon companies bill different services. Marketplace fees typically come from the seller services entity, and shipping charges may come from a transportation entity. Each has its own GSTIN and its own invoice series.

Download every invoice for the month as a PDF. If you want line-level detail, generate the fee or payments report for the same period; the invoice carries totals by fee type, while the report shows each order's charges. The two should reconcile to the rupee, and when they do not, the difference is normally a credit note issued in the same month.

Amazon also issues credit notes for fee reversals. They appear in the same library, and they are not optional: a credit note reduces the ITC available under Section 34(2), so a claim built from invoices alone overstates the credit.

> **Credit expires under Section 16(4)**
> 
> ITC on any invoice can be claimed only until 30 November following the financial year of the invoice, or the annual return date if earlier. Fee invoices you never downloaded for FY 2025-26 stop being claimable on 30 November 2026. Download and match every month, and do a backlog sweep before November each year.

## The conditions for claiming ITC on Amazon fees

Section 16 sets four conditions, and Amazon fees meet all of them once the invoice has been reported.

- You hold a tax invoice. The Tax Document Library PDF is a valid invoice under Rule 46 provided it shows your GSTIN, Amazon's GSTIN, the invoice number and date, the SAC, taxable value and tax.
- You have received the service. The fee is charged after the order is fulfilled, so receipt is complete when the invoice is issued.
- The tax has been paid to the government by the supplier, and the invoice appears in your GSTR-2B. This is the condition that fails most often, and it fails for a simple reason: the GSTIN in your Seller Central tax settings does not match your registration, so Amazon reported the invoice to a GSTIN that is not yours.
- You have paid the supplier within 180 days. Fees are deducted from the payout, so payment is immediate.

There is also the business-use condition. Every fee in the table above is for the business, so no proportional reversal applies unless you also use the account for exempt supplies. The [input tax credit guide](/input-tax-credit-guide) covers the conditions in full.

## Matching fee invoices to GSTR-2B

GSTR-2B is generated on the 14th of the following month and lists every invoice suppliers have reported against your GSTIN. Amazon's fee invoices should be there under the entity's GSTIN, with the invoice number and value from the PDF.

![Reports page in myBillPlease including the GSTR-2B purchase register](https://blog-media.cdn.byteinfy.com/media/aa/aa2b57c9db3b2abbfce79f554e67a0dc/original.webp)

1. Download GSTR-2B for the period from the portal, as Excel or JSON.
2. Filter by Amazon's GSTINs. There may be two or three, one per issuing entity.
3. Match each fee invoice PDF to a row by invoice number. Compare taxable value, tax head and tax amount.
4. Match each Amazon credit note to a credit note row. These reduce the credit.
5. Anything in the library but not in GSTR-2B is not claimable this month. Note it and check again next month.
6. Anything in GSTR-2B but not in the library is an invoice you have not downloaded. Get it before claiming.

The [GSTR-2B reconciliation guide](/gstr-2b-reconciliation) covers the general routine, including what to do in the IMS when a supplier's entry is wrong. For Amazon, a missing invoice almost always traces back to the GSTIN in tax settings, and the fix is to correct it in Seller Central and ask Amazon support to reissue the invoice.

## Before you claim Amazon fee ITC for the month
- Every fee invoice and credit note for the month downloaded from the Tax Document Library
- Your GSTIN on each invoice matches your registration certificate
- Each invoice found in GSTR-2B by number, with matching tax head and amount
- Credit notes netted against the claim
- Invoices not yet in GSTR-2B held back, not claimed
- TCS excluded from the ITC figure

## Reading the invoice: IGST or CGST plus SGST

Amazon issues fee invoices from the state registration it uses for your account. When that state is yours, the invoice shows CGST and SGST at 9 percent each. When it is not, the invoice shows IGST at 18 percent, and that is correct: the place of supply for these services is your location, and the supplier is in another state.

Claim the credit under the head the invoice and GSTR-2B show. Booking IGST as CGST plus SGST, or the reverse, produces a head-wise mismatch in GSTR-3B Table 4 even though the total is right, and the portal flags it. The [CGST, SGST and IGST guide](/cgst-sgst-igst-difference) explains how the heads set off against each other, which matters because IGST credit can pay any head while CGST and SGST credit cannot cross.

The invoice's SAC code, usually one for e-commerce or business support services, goes in your purchase register but not in GSTR-3B, which reports ITC by head only.

## Booking the invoices and claiming in GSTR-3B

Book each Amazon fee invoice as a purchase invoice in your billing or accounting system, with Amazon's GSTIN as the supplier, the invoice number and date from the PDF, and the tax split by head. Book each credit note against it. Software that keeps purchase invoices next to sales invoices produces the ITC figure for GSTR-3B from those records and lets you compare it to GSTR-2B in one screen.

In GSTR-3B, the matched credit goes in Table 4A(5), all other ITC, under the correct heads. Credit notes reduce the figure. If you claimed an invoice in an earlier month that was later reversed, the reversal goes in Table 4B(2) in the month you learn of it. Any invoice in GSTR-2B that you are not claiming, for example a personal purchase, goes in Table 4D so the portal's comparison does not show it as unclaimed. The [GSTR-3B filing guide](/gstr-3b-filing-guide) covers the table.

> **Claim from GSTR-2B, book from the PDF**
> 
> Use GSTR-2B to decide what to claim this month and the PDF to decide what to book. When the two agree, the claim is safe. When they disagree, the PDF is the evidence you show and GSTR-2B is the limit on what you can take, until the supplier corrects its filing.

## Problems that produce mismatch notices

The department compares your Table 4 claim with your GSTR-2B every month, and Amazon fee claims fail the comparison in a few predictable ways.

- Claiming from the fee report instead of the invoice. The report shows fees including GST; claiming 18 percent of the gross double counts the tax.
- Claiming TCS as ITC. Rs 900 of TCS on Rs 1,80,000 of sales is cash ledger money, not credit.
- Ignoring credit notes. A referral fee reversed on a returned order comes with a credit note that reduces the claim.
- Claiming before GSTR-2B reflection. The credit is available the month it appears, and claiming early shows as excess.
- Wrong head. IGST on the invoice, CGST plus SGST in the return.
- Wrong GSTIN in Seller Central. Every invoice is reported to a number that is not yours, and none of them appear in your GSTR-2B.
- A backlog older than the Section 16(4) window. The credit has lapsed and claiming it invites a demand with interest.

The [ITC mistakes guide](/itc-claim-mistakes-gst-notice) shows what the notice looks like and how to respond. Most Amazon fee mismatches are cured by producing the PDF and the GSTR-2B extract side by side.

## A monthly routine for Amazon fee ITC

Ten minutes a month keeps the credit flowing and the claim defensible.

1. On the 1st to 3rd, download every fee invoice and credit note for the previous month from the Tax Document Library.
2. Check your GSTIN on the first invoice.
3. Book each invoice and credit note as a purchase document, split by head.
4. On the 14th, download GSTR-2B and match invoice by invoice.
5. Claim only the matched net amount in Table 4A(5); hold the rest for next month.
6. Exclude TCS from the ITC figure; accept it separately in the TDS and TCS credit received tab.
7. Before 30 November each year, sweep the previous financial year for any invoice never claimed.

Billing software that stores purchase invoices alongside the Amazon orders it pulls through the SP-API gives you the purchase register, the sales register and the GSTR-3B summary from one set of records. myBillPlease does this, and its free plan covers up to 100 invoices a month with no card required.

_[form: gst-invoice-format-en]_

**Keep Amazon fee invoices next to the orders they belong to**
Pull orders through the SP-API, book Amazon's fee invoices as purchases, and see your GSTR-3B ITC figure beside GSTR-2B before you file.

[Create a free account](https://www.mybillplease.com/signup)

The credit is real money, it accrues every month, and it has an expiry date. Download the invoices, match them, claim what matches. That is the whole discipline.

## FAQ

### Where are Amazon seller fee invoices in Seller Central?

Open Reports, then Tax Document Library, then the seller fee invoices section. Invoices are listed by month and by issuing Amazon entity.

### Can I claim ITC on Amazon fees?

Yes. The fees are services used for your business, Amazon charges 18 percent GST and issues a tax invoice with your GSTIN, and the fee is paid because it is deducted from your payout.

### Why does my Amazon fee invoice show IGST when I am in the same state as Amazon?

Amazon issues fee invoices from the registration it uses for your account, which may be in a different state from your own, in which case the invoice carries IGST.

### The fee invoice is in Seller Central but not in my GSTR-2B. What do I do?

Do not claim it yet. Credit is available only when the supplier has reported the invoice and it appears in GSTR-2B.

### Is TCS deducted by Amazon also input tax credit?

No. TCS under Section 52 is your own tax paid in advance by Amazon.

### What about Amazon Ads invoices?

Advertising charges are also taxable services at 18 percent and are claimable on the same conditions.

### How far back can I claim missed Amazon fee ITC?

Until 30 November following the end of the financial year in which the invoice was issued, or the date of filing the annual return, whichever is earlier, under Section 16(4).