Payment Reconciliation for Export Compliance: A Guide for Amazon Global Sellers
Exporting through Amazon Global Selling? Every shipment must be matched to the money received. Here is a simple payment reconciliation routine for export compliance.
Selling abroad through Amazon Global Selling adds a compliance layer: every export must be matched with the foreign currency you received, and your records must line up with your invoices and GST returns.
This is general information, not legal or tax advice. Rules change — confirm the current requirements with your chartered accountant and your bank.
What has to match
| Record | Matched against |
|---|---|
| Export invoice / shipment | Amazon order and disbursement |
| Amazon disbursement | Money credited by your payment service provider or bank |
| Inward remittance advice (e.g. FIRA) | The disbursement it covers |
| Export realisation (e-BRC where applicable) | Your export invoices |
| GST export entries (zero-rated, LUT) | Your export invoices |
A monthly export payment reconciliation routine
- List shipments — every export order and invoice for the month.
- Match disbursements — map each Amazon settlement to the orders it pays, order by order.
- Match the bank credit — confirm the amount received after currency conversion and charges.
- Collect remittance documents — keep the remittance advice for every credit.
- Track unrealised exports — orders not yet paid, refunded or returned need follow-up before the deadline your bank and RBI rules allow.
- Reconcile with GST — export invoices must match your GST return entries.
Refunds and returns on export orders
A refunded export order changes what you should expect to realise. Keep the refund record with the order, and reconcile returns exactly like domestic ones — see reconciling payments to outstanding orders.
Start with order-by-order payment reconciliation
The same order-by-order method used for domestic sales is the base of export compliance: Amazon payment reconciliation order by order.