BY CA SUREKHA AHUJA
GST Portal Opens AATO Amendment Facility for FY 2025-26
The GST Portal has provided taxpayers an opportunity to review and correct the Aggregate Annual Turnover (AATO) displayed on the GST dashboard for the Financial Year 2025-26.
Taxpayers who find any difference between the turnover shown on the GST Portal and their actual turnover as per books of accounts and GST returns can submit an AATO correction request within the prescribed period.
The last date to update or correct AATO on the GST Portal is 31 July 2026.
Taxpayers should complete the reconciliation and submit any correction request before the deadline to avoid compliance issues.
GST AATO Update Timeline 2026
| Particulars | Date |
|---|---|
| AATO amendment window opens | 1 July 2026 |
| Last date for submitting correction request | 31 July 2026 |
| Review period by jurisdictional tax officer | 1 August 2026 to 15 August 2026 |
Requests submitted within the amendment period will be examined as per the GSTN process and applicable departmental review mechanism.
What is AATO under GST?
AATO (Aggregate Annual Turnover) is the turnover figure calculated by the GST Portal based on GST returns filed by a taxpayer.
For businesses having multiple GST registrations under the same PAN, turnover reported across all GSTINs is considered for calculating aggregate turnover.
AATO generally includes:
- Taxable supplies
- Exempt supplies
- Export supplies
- Inter-State supplies
- Other turnover reported through GST returns
The GST Portal-generated AATO helps determine various GST compliance requirements.
Why is AATO Correction Important?
The turnover displayed on the GST Portal may differ from the taxpayer’s records due to reasons such as:
- Differences between books of accounts and GST returns
- Errors in return reporting
- Amendments made in GST filings
- Turnover differences among multiple GSTINs under the same PAN
- System-based calculation differences
Incorrect AATO may affect compliance decisions relating to:
1. E-Invoicing Applicability
Turnover limits are relevant for determining whether a taxpayer is required to follow e-invoicing provisions.
2. QRMP Scheme Eligibility
Aggregate turnover is considered for determining eligibility under the Quarterly Return Monthly Payment (QRMP) scheme.
3. HSN Reporting Requirements
Turnover thresholds impact HSN disclosure requirements in GST returns.
4. Annual Return and Compliance Reporting
Correct turnover ensures consistency between GST returns, financial statements, and annual compliance records.
How to Update AATO on GST Portal?
Taxpayers can follow these steps:
- Log in to the GST Portal using valid credentials.
- Check the AATO displayed on the dashboard for FY 2025-26.
- Select the option available for viewing/updating turnover details.
- Enter the correct turnover based on books of accounts and GST records.
- Provide remarks explaining the reason for correction.
- Upload supporting documents, if required.
- Submit the request through DSC or EVC.
- Track the status of the submitted request.
Documents to Verify Before Filing AATO Correction
Before submitting the request, taxpayers should reconcile:
- Sales register
- Financial statements
- GSTR-1 turnover
- GSTR-3B turnover
- Export and exempt supply details
- Turnover reported under all GSTINs linked with the same PAN
Maintaining proper reconciliation records will help support the correction request if required.
Important Reminder for Taxpayers
The dedicated AATO correction window for FY 2025-26 closes on: 31 July 2026
Businesses should not wait until the last date. Early verification and timely submission will help avoid last-minute technical issues and ensure accurate GST compliance records.
Conclusion
AATO displayed on the GST Portal plays an important role in determining various GST compliance requirements. Taxpayers should verify the portal-generated turnover with their books of accounts and GST returns.
Where any discrepancy is identified, the correction request should be submitted before 31 July 2026 to maintain accurate GST records and reduce the risk of future compliance challenges.
