GST New Advisory: Amendment of Aggregate Annual Turnover (AATO) 2026

The Goods and Services Tax Network (GSTN) has issued an important advisory dated 1 July 2026 regarding the revision of the timeline for amendment of Aggregate Annual Turnover (AATO) on the GST Portal.

This is a significant update for all GST registered taxpayers because the AATO amendment window has been shifted from May to July for FY 2025-26. The change has been introduced due to a major system enhancement that will automatically update Aggregate Annual Turnover as subsequent GST returns are filed.

In this article, we explain what AATO is, why this change has been made, the revised timeline, and what taxpayers should do before submitting their amendment request.


GSTN Revises AATO Amendment Timeline

GSTN has informed that the Aggregate Annual Turnover (AATO) functionality is being upgraded to improve the accuracy of turnover data available on the GST Portal.

Earlier, taxpayers could amend their AATO during the month of May every year. However, with effect from FY 2025-26, this timeline has been revised.

The amendment facility will now remain open from 1 July 2026 to 31 July 2026.

This change has been made because GSTN is deploying an enhanced system from 1 July 2026 that will automatically update Aggregate Annual Turnover whenever taxpayers file pending or subsequent GST returns.


What is Aggregate Annual Turnover (AATO)?

Aggregate Annual Turnover (AATO) is the total value of supplies made by a taxpayer on an all-India PAN basis during a financial year.

It generally includes:

  • Taxable outward supplies
  • Exempt supplies
  • Exports
  • Inter-State supplies

However, it excludes:

  • GST charged on supplies
  • Inward supplies liable to Reverse Charge

The AATO maintained on the GST Portal is used for determining various GST compliances such as:

  • Eligibility for QRMP Scheme
  • Requirement of e-Invoicing
  • E-Way Bill related compliance
  • Various return filing requirements
  • Other GST system validations

Therefore, it is important that the AATO available on the GST Portal remains accurate.


Why Has GSTN Changed the Timeline?

According to the GSTN advisory, the portal is being upgraded to introduce an automatic updation mechanism.

Earlier, if a taxpayer filed pending returns after the AATO had already been computed, the turnover shown on the portal might not accurately reflect the latest position.

With the new enhancement:

  • AATO will automatically update as subsequent GST returns are filed.
  • Manual intervention will reduce significantly.
  • Better consistency across different GST modules.
  • Uniform turnover reporting throughout the GST Portal.
  • Improved system accuracy.

Because these enhancements are being implemented from 1 July 2026, GSTN has shifted the amendment window accordingly.


Revised Timeline for AATO Amendment (FY 2025-26)

ActivityRevised Timeline
AATO Amendment Application by Taxpayer01 July 2026 to 31 July 2026
Verification by Jurisdictional Tax Officer01 August 2026 to 15 August 2026

Earlier Timeline vs New Timeline

ParticularsEarlier SystemRevised System
Amendment WindowDuring May1 July to 31 July
Officer VerificationAfter May1 Aug to 15 Aug
Auto Updation FeatureNot AvailableAvailable from 1 July 2026

This is the biggest procedural change introduced by GSTN regarding AATO since the functionality was first launched.


Earlier Advisory of 2022

GSTN has clarified that this advisory is in continuation of the earlier advisory issued on 2 May 2022, under which taxpayers were allowed to amend their Aggregate Annual Turnover during the month of May.

That advisory continued to apply up to FY 2024-25.

From FY 2025-26 onwards, the revised timeline will apply.


Who Should Check Their AATO?

Every GST registered taxpayer should verify the AATO displayed on the GST Portal, particularly if:

  • Returns were filed after the financial year ended.
  • There were delayed GSTR-3B or GSTR-1 filings.
  • Turnover was revised subsequently.
  • The taxpayer is close to a turnover threshold relevant for GST compliance.
  • Any discrepancy is noticed between the books of accounts and the GST Portal.

How to Amend AATO on the GST Portal?

Once the amendment window opens, taxpayers can:

  1. Log in to the GST Portal.
  2. Navigate to the AATO amendment functionality.
  3. Verify the turnover auto-populated by the system.
  4. Enter the correct Aggregate Annual Turnover, if required.
  5. Submit the amendment request within the prescribed timeline.

The amended details will thereafter be sent to the jurisdictional tax officer for verification.


Important Points to Remember

  • The amendment facility is available only from 1 July to 31 July 2026 for FY 2025-26.
  • Applications submitted after the prescribed period may not be accepted.
  • Tax officers will verify amended turnover between 1 August and 15 August 2026.
  • Carefully verify turnover before submitting the amendment request.
  • Incorrect turnover may impact eligibility under various GST provisions.

What if You Face Any Technical Issue?

GSTN has advised taxpayers facing any technical problem while amending AATO to raise a grievance through the Self-Service Portal available on the GST Portal.

While submitting the grievance, taxpayers should provide complete details and supporting information to enable faster resolution.


Why This Update is Important

Although this advisory does not change any GST law, it is an important procedural update because AATO plays a crucial role in several GST compliances.

The introduction of automatic turnover updation will reduce manual corrections, improve data accuracy, and ensure that taxpayers’ turnover reflects the latest GST return filings.

Taxpayers should make sure to verify the AATO displayed on the GST Portal during the revised amendment window and submit any necessary corrections before 31 July 2026.


Frequently Asked Questions (FAQs)

Q1. What is the new AATO amendment period for FY 2025-26?

The amendment window is open from 1 July 2026 to 31 July 2026.

Q2. Why has the timeline been changed?

GSTN is implementing a new system that automatically updates Aggregate Annual Turnover as subsequent GST returns are filed.

Q3. When will tax officers verify amended AATO?

Jurisdictional tax officers will review amendment applications from 1 August to 15 August 2026.

Q4. Is this applicable for FY 2024-25?

No. The revised timeline applies to FY 2025-26. The earlier May timeline applied up to FY 2024-25.

Q5. Can AATO affect GST compliance?

Yes. AATO is used for determining eligibility and applicability of several GST compliances, including QRMP, e-Invoicing, and other system-based validations.


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