Advisory on Annual Aggregate Turnover Functionality

Aggerate Annual Turnover for the Financial Year is being displayed on the GST portal when the user clicks on Navigate to Returns Dashboard at the time of login.

The values for AATO displayed is based on return filing data filed by taxpayers and computation done as on 26/06/2021. Turnover value is updated dynamically as per filing of Returns. Aggregate Turnover is updated dynamically based upon the filings done by all GSTINs under the PAN. Final Turnover & Aggregate Turnover will be made available post tax-officer’s verification 11/10/2021.

On the page user can see the values based on the returns filed and if there not filled up to date, the AATO  is estimated and shown. In case if the returns are filed, then the actual AATO based on the returns is displayed.

If the value for AATO is wrong, the taxpayers can file a ticket  https://selfservice.gstsystem.in. and get the same rectified.

An Advisory has been issued in this context and it is highly recommended for all the professional to go through the same.

  • This facility shows to the taxpayer AATO (Annual Aggregate Turnover) based on the returns filed by him/her in the last financial year.
  • The facility of turnover update has also been provided to the taxpayer in this functionality, if the said taxpayer feels that the system calculated turnover varies from the turnover as per his/her records.
  • As stated, the calculation is based on the returns filed in the last financial year. For details of the calculation see Turnover calculation logic.
  • This facility of turnover update shall be provided to all the GSTINs registered on a common PAN. All the changes by any of the GSTINs in his turnover shall be summed up for computation of Annual Aggregate Turnover for each of the GSTINs.
  • The taxpayer can amend the turnover twice within a period of one month from the date of roll out of this functionality.
  • Thereafter, the updated value shall be frozen with no further attempts provided to the taxpayers to amend their turnover(s) and this turnover figure will be sent to the Jurisdictional Tax Officer for review.
  • In case the jurisdictional Officer finds any discrepancy in the updated/amended values furnished by the taxpayer, the said officer can amend the turnover.
  • Tax officers are expected to consult and/or communicate with the taxpayer before amending the turnover declared by the taxpayer.
  • The turnover finalized by the tax officer after such consultation shall be considered final.
  • In case no action is taken by the officer within 30 days on the turnover reported by the taxpayer, the same shall then be considered final (which will be displayed to the taxpayer accordingly) and will be considered as such for the entire previous financial year.
  • In case of any grievances pertaining to the said functionality, the aggrieved taxpayer can raise a ticket at https://selfservice.gstsystem.in.
  • All such tickets shall be investigated by the technical team and shall be resolved on a case by case basis and when needed they shall be forwarded to the jurisdictional officer.

Note: Taxpayers are expected to use this functionality only if there is a discrepancy observed by them in the system calculated turnover as per the calculation logic mentioned above.

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