Advisory on Revision of Timeline for Amendment of Aggregate Annual Turnover (AATO), 2026

Revision of Aggregate Annual Turnover (AATO) Amendment Timelines

The Goods and Services Tax Network (GSTN) has announced an important update regarding the amendment process for Aggregate Annual Turnover (AATO). The AATO functionality is undergoing an upgrade to enable automatic updates once subsequent returns are filed, even after the initial amendment window. This enhanced system is scheduled for deployment starting July 1, 2026. Consequently, the window for taxpayers to amend their AATO for Financial Year (FY) 2025-26 on the GST Portal has been revised.

Background

Previously, GSTN issued an advisory on May 2, 2022, detailing the AATO amendment functionality on the GST Portal. This advisory applied to AATO up to FY 2024-25, allowing taxpayers to make amendments during the month of May.

Revised Timelines for FY 2025-26

Continuing from the earlier advisory, the submission timelines for amendment applications and the verification process by tax officers for FY 2025-26 have been adjusted. These changes are part of system-level enhancements aimed at ensuring greater consistency, accuracy, and uniformity in AATO reporting across various modules of the GST Portal.

Here are the updated timelines:

This means the facility for AATO amendment, which was previously available in May, will now be accessible from July 01 to July 31, 2026, specifically for FY 2025-26. Following this, tax officers will review the amended AATO details from August 01 to August 15, 2026.

Important Notice for Taxpayers

All taxpayers are urged to take note of these revised timelines. It is crucial to carefully review the AATO details and ensure their accuracy before submitting any amendment applications.

Should taxpayers encounter any difficulties or concerns, they are advised to raise a grievance through the Self-Service Portal available on the GST Portal, providing all relevant details for prompt resolution.

Original link: https://services.gst.gov.in/services/advisoryandreleases/read/666