Advisory on Revision of Timeline for Amendment of Aggregate Annual Turnover (AATO) for FY 2025–26

The Goods and Services Tax Network (GSTN) has issued an important advisory revising the timeline for amendment of the Aggregate Annual Turnover (AATO) for the Financial Year 2025–26. The revision comes as part of system enhancements being implemented on the GST Portal to enable automatic updation of AATO whenever taxpayers file subsequent GST returns after making amendments.

Previously, taxpayers could amend their AATO during the month of May. However, with the rollout of the upgraded functionality from 1st July 2026, the amendment window has now been shifted to 1st July to 31st July 2026, followed by verification by jurisdictional tax officers from 1st August to 15th August 2026.

This change is intended to improve the accuracy, consistency, and reliability of turnover information across different GST modules.

What is Aggregate Annual Turnover (AATO)?

Aggregate Annual Turnover (AATO) represents the total value of all taxable supplies, exempt supplies, exports, and inter-state supplies made by a taxpayer on an all-India basis under the same PAN, excluding taxes such as CGST, SGST, UTGST, IGST, and Compensation Cess.

The AATO maintained on the GST Portal is used for determining eligibility under various GST provisions, including return filing requirements and compliance obligations.

Why Has GSTN Revised the Timeline?

GSTN is introducing an enhanced system that automatically updates AATO whenever additional GST returns affecting turnover are filed after the amendment period.

Objectives of the enhancement include:

  • Improving consistency of turnover across GST Portal modules.
  • Reducing manual discrepancies.
  • Ensuring more accurate turnover reporting.
  • Minimizing repetitive amendment requests.
  • Enhancing system-driven validation of turnover data.

As a result of these improvements, the amendment schedule has been revised for FY 2025–26.

Revised AATO Amendment Timeline for FY 2025–26

Activity

Revised Timeline

AATO Amendment Application Window

1st July 2026 to 31st July 2026

Review by Jurisdictional Tax Officer

1st August 2026 to 15th August 2026

Earlier Timeline vs Revised Timeline

Previous Process

As per the GSTN Advisory dated 2nd May 2022, taxpayers were allowed to amend their AATO during the month of May each financial year.

Revised Process

For FY 2025–26:

  • Amendment window opens on 1st July 2026
  • Amendment window closes on 31st July 2026
  • Tax Officer verification will take place between 1st August and 15th August 2026

This revised process will apply only for FY 2025–26 onwards as per the latest advisory.

What Should Taxpayers Do?

Taxpayers should carefully verify their turnover figures before submitting an amendment request.

Before filing the amendment:

  • Verify sales reported in all GST returns.
  • Cross-check turnover with books of accounts.
  • Ensure exports and exempt supplies are correctly considered.
  • Review amendments made through previous GST returns.
  • Confirm that the reported turnover accurately reflects FY 2025–26.

Accurate reporting will help avoid unnecessary queries during tax officer verification.

What Happens After Submission?

Once the amendment application is submitted:

  1. The application will be available to the jurisdictional tax officer.
  2. The officer will review the amended turnover.
  3. Verification will be carried out between 1st August and 15th August 2026.
  4. After verification, the updated AATO will be reflected in the GST system.

If You Face Any Issues

GSTN has advised taxpayers experiencing technical difficulties to raise a grievance through the Self-Service Portal available on the GST Portal.

While submitting a grievance, taxpayers should include:

  • GSTIN
  • Relevant screenshots (if applicable)
  • Description of the issue
  • Supporting details for faster resolution

Conclusion

The revised AATO amendment timeline reflects GSTN’s ongoing efforts to improve automation and data accuracy across the GST ecosystem. By shifting the amendment window to July and introducing automatic updation of Aggregate Annual Turnover through subsequent GST return filings, the portal aims to reduce discrepancies and ensure uniform reporting across all GST modules.

Taxpayers should make full use of the revised amendment window from 1st July to 31st July 2026, verify their turnover carefully before submission, and ensure that all figures accurately reflect their financial records. Timely compliance will help avoid delays during verification and maintain accurate GST records.

Notification Reference: GST

01/07/2026

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