GSTN has issued an advisory dated 1 July 2026 revising the timeline for amendment of Aggregate Annual Turnover (AATO) for FY 2025-26 on the GST Portal. The revision has been made because the AATO functionality is being upgraded to enable automatic updation of AATO as subsequent returns are filed after the amendment window. The enhanced functionality is being deployed from 1 July 2026.
| Particulars | Earlier position | Revised position for FY 2025-26 |
| Facility covered | Amendment of Aggregate Annual Turnover on GST Portal | Amendment of AATO for FY 2025-26 |
| Earlier amendment window | Month of May, as per GSTN advisory dated 2 May 2022 | 1 July 2026 to 31 July 2026 |
| Tax officer review period | Not specifically relevant to present revision | 1 August 2026 to 15 August 2026 |
| Purpose of change | Manual correction facility for taxpayers | System enhancement for consistency, accuracy and uniformity across GST Portal modules |
| Action required from taxpayer | Review and amend AATO where required | File amendment application within revised window and ensure accuracy before submission |
| Remedy in case of difficulty | GST Portal grievance mechanism | Raise grievance through GST Self-Service Portal with relevant details |
Commentary considering GST Statute
The advisory is procedural in character, but it has practical significance under the GST framework because Aggregate Annual Turnover is not merely a statistical figure on the portal. Under GST, turnover is a recurring threshold concept. It has relevance for registration, composition eligibility, return compliance, e-invoicing applicability, QRMP eligibility, annual return obligations and several other portal-driven compliances. Therefore, an inaccurate AATO on the portal may lead to incorrect enablement or restriction of facilities, mismatched compliance expectations and avoidable notices.
The expression “aggregate turnover” is defined in section 2(6) of the CGST Act, 2017. It broadly means the aggregate value of all taxable supplies, exempt supplies, exports of goods or services or both, and inter-State supplies of persons having the same Permanent Account Number, computed on an all-India basis, but excluding central tax, State tax, Union territory tax, integrated tax and cess. The concept is therefore PAN-based and not merely GSTIN-based. This distinction is material because a taxpayer having registrations in multiple States may find that turnover reflected in one GSTIN alone does not represent the statutory concept of aggregate turnover.
The advisory specifically states that the AATO functionality is being upgraded so that after the amendment window, AATO can be automatically updated as subsequent returns are filed. This indicates that GSTN is moving towards a more dynamic and return-linked AATO reporting system. The object appears to be reduction of inconsistencies across portal modules, especially where the same turnover figure is used for determining compliance treatment. However, the advisory also places responsibility on taxpayers to carefully review the AATO details before submitting the amendment application.
For FY 2025-26, taxpayers will therefore have to use the amended window from 1 July 2026 to 31 July 2026 for submitting correction or amendment of AATO. Thereafter, the jurisdictional tax officer will have a review window from 1 August 2026 to 15 August 2026. This review mechanism is important because the turnover declared or amended by the taxpayer may affect statutory and system consequences. The advisory does not create a new levy, exemption, assessment or adjudication mechanism; it only revises the portal timeline and links it with system-level enhancement.
In practical terms, businesses should reconcile the AATO appearing on the GST Portal with the turnover reported in GSTR-1, GSTR-3B, books of account, financial statements and annual return workings, wherever available. For example, if ABC Components Pvt. Ltd. has GST registrations in Delhi and Haryana under the same PAN, its AATO must be reviewed on an all-India basis and not only with reference to one State registration. If its outward taxable supplies for FY 2025-26 are ₹8.75 crore in Delhi and ₹2.10 crore in Haryana, with exempt supplies of ₹40 lakh, the aggregate turnover should be examined at the PAN level. Any portal figure that fails to capture this correctly may require amendment within the prescribed July window.
The advisory also provides that in case of difficulty or concern, taxpayers should raise a grievance through the Self-Service Portal on the GST Portal with all relevant details. This is useful particularly where the auto-populated turnover does not match return data, where amendment is not being accepted, or where turnover has been revised due to subsequent return filings. Taxpayers should preserve screenshots, ARN details, turnover reconciliation and copies of relevant returns while raising such grievance, so that the issue can be examined effectively.
The advisory should therefore be treated as an important compliance update for all registered persons for FY 2025-26. The immediate action point is to verify AATO on the GST Portal and, wherever required, submit amendment between 1 July 2026 and 31 July 2026, since the officer review window begins thereafter from 1 August 2026.
Source: GST ADVISORY FOR AATO