2026 GST Update: Changes to Aggregate Annual Turnover (AATO) Amendment Process

The Goods and Services Tax Network (GSTN) has released a new advisory on 1 July 2026 announcing a revised schedule for amending the Aggregate Annual Turnover (AATO) on the GST Portal.

This update is important for all GST-registered taxpayers, as the period for requesting AATO amendments for FY 2025-26 has been moved from May to July. The revision is part of a major enhancement to the GST system, enabling the portal to automatically recalculate and update the Aggregate Annual Turnover whenever subsequent GST returns are filed.

In this article, we discuss the meaning of AATO, the reason behind the revised amendment schedule, the updated timeline, and the key actions taxpayers should take before filing an amendment request.

GSTN Updates Timeline for AATO Amendment

The Goods and Services Tax Network (GSTN) has announced a revision in the schedule for amending the Aggregate Annual Turnover (AATO) on the GST Portal. The change is part of a major system upgrade aimed at improving the accuracy of turnover information available to taxpayers.

Previously, taxpayers were allowed to submit AATO amendment requests during the month of May each year. Beginning with FY 2025-26, this schedule has been revised.

Under the new process, taxpayers can submit AATO amendment requests from 1 July 2026 to 31 July 2026.

The revised timeline coincides with the launch of an enhanced GSTN system that will automatically recalculate and update a taxpayer’s Aggregate Annual Turnover whenever pending or future GST returns are filed, reducing the need for manual corrections.

What is Aggregate Annual Turnover (AATO)?

Aggregate Annual Turnover (AATO) represents the total value of a taxpayer’s supplies across India based on a single PAN during a financial year.

Generally, AATO includes:

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

However, the following are excluded from AATO:

  • GST collected on outward supplies
  • Inward supplies that are liable to Reverse Charge

The AATO displayed on the GST Portal plays a vital role in determining several compliance requirements, including:

  • Eligibility under the QRMP Scheme
  • Applicability of e-Invoicing
  • E-Way Bill compliance
  • GST return filing obligations
  • Other system-based validations under GST

Since several GST compliances depend on this figure, maintaining an accurate AATO is essential.

Reason Behind the Revised Amendment Schedule

GSTN has introduced this change as part of a system enhancement designed to automate the updating of Aggregate Annual Turnover.

Under the earlier mechanism, if taxpayers filed pending GST returns after the AATO had already been calculated, the turnover reflected on the portal could become outdated or inaccurate.

With the upgraded functionality:

  • Aggregate Annual Turnover will be refreshed automatically whenever pending or subsequent GST returns are filed.
  • The requirement for manual amendments will be considerably reduced.
  • Turnover figures will remain consistent across different GST modules.
  • System validations will rely on more accurate and updated turnover data.
  • Overall accuracy and efficiency of the GST Portal will improve.

As these enhancements are being implemented from 1 July 2026, the AATO amendment window has also been shifted accordingly.

Revised AATO Amendment Schedule for FY 2025-26

Activity Updated Timeline
Submission of AATO Amendment Request by Taxpayer 1 July 2026 to 31 July 2026
Verification by Jurisdictional Tax Officer 1 August 2026 to 15 August 2026

Earlier Process vs Revised Process

Particular Earlier Procedure Revised Procedure
Amendment Window During May 1 July to 31 July
Officer Verification After May 1 August to 15 August
Automatic AATO Update Not Available Available from 1 July 2026

This revision represents one of the most significant improvements made by GSTN to the AATO amendment process since the feature was introduced. By integrating automatic turnover updates with GST return filing, the new system is expected to reduce errors, improve data consistency, and simplify GST compliance for taxpayers.

Earlier GSTN Advisory Continues Until FY 2024-25

GSTN has stated that the latest advisory should be read along with its earlier notification issued on 2 May 2022, which introduced the facility for taxpayers to amend their Aggregate Annual Turnover (AATO) during the month of May each year.

The procedure prescribed under the 2022 advisory remained applicable up to FY 2024-25. However, starting from FY 2025-26, taxpayers will need to follow the newly revised amendment schedule announced by GSTN.

Who Should Review Their AATO?

All GST-registered taxpayers are advised to verify the Aggregate Annual Turnover displayed on the GST Portal, especially in the following situations:

  • GST returns were filed after the close of the financial year.
  • There was a delay in filing GSTR-1 or GSTR-3B.
  • The turnover figures were modified after the original filings.
  • The business turnover is close to a compliance threshold under GST.
  • The turnover shown on the GST Portal does not match the books of accounts.

Reviewing the AATO in such cases helps avoid compliance issues arising from incorrect turnover data.

Steps to Amend AATO on the GST Portal

Once the amendment facility becomes available, taxpayers can follow these steps:

  1. Sign in to the GST Portal.
  2. Open the Aggregate Annual Turnover (AATO) amendment option.
  3. Check the turnover value automatically generated by the system.
  4. Update the turnover amount if any correction is required.
  5. Submit the amendment request within the specified time period.

After submission, the amendment request will be forwarded to the concerned jurisdictional tax officer for verification and approval.

Key Points Taxpayers Should Keep in Mind

  • The AATO amendment window for FY 2025-26 will remain open only from 1 July 2026 to 31 July 2026.
  • Requests filed after the closing date may not be considered.
  • Jurisdictional tax officers will verify amendment applications between 1 August and 15 August 2026.
  • Taxpayers should carefully confirm the accuracy of the turnover before submitting any request.
  • Incorrect AATO details may affect eligibility under various GST provisions and compliance requirements.

Assistance for Technical Issues

If taxpayers encounter any technical difficulty while using the AATO amendment facility, GSTN has advised them to submit a grievance through the Self-Service Portal available on the GST Portal.

To ensure quicker resolution, the grievance should include complete information along with any relevant supporting documents or screenshots.

Significance of the Latest Advisory

While the advisory does not introduce any amendments to the GST law itself, it brings an important procedural change to the management of Aggregate Annual Turnover.

The introduction of automatic AATO updates is expected to minimize manual corrections, improve the accuracy of turnover data, and ensure that the figures displayed on the GST Portal remain synchronized with the latest GST return filings.

Taxpayers should therefore review their AATO during the revised amendment period and make any necessary corrections before 31 July 2026.

Frequently Asked Questions (FAQs)

Q1. What is the revised period for amending AATO for FY 2025-26?

Taxpayers can submit AATO amendment requests from 1 July 2026 to 31 July 2026.

Q2. Why has GSTN changed the amendment schedule?

The timeline has been revised because GSTN is introducing an upgraded system that automatically updates Aggregate Annual Turnover whenever pending or future GST returns are filed.

Q3. When will amendment requests be verified by tax authorities?

Jurisdictional tax officers will examine and verify AATO amendment requests between 1 August 2026 and 15 August 2026.

Q4. Does the revised schedule apply to FY 2024-25?

No. The previous amendment window during May continues to apply up to FY 2024-25. The revised July timeline is effective from FY 2025-26 onwards.

Q5. Why is maintaining an accurate AATO important?

Aggregate Annual Turnover is used to determine eligibility for several GST compliance requirements, including the QRMP Scheme, e-Invoicing, E-Way Bill provisions, and various system-driven validations. Keeping the AATO accurate helps ensure smooth GST compliance.

GST Update: Filing Error in GST Appeals Successfully Resolved

GST Update: Relief in Pre-Deposit Requirement While Filing Appeals

A key and practical update has been introduced on the GST portal concerning the pre-deposit requirement for filing appeals. This change directly benefits taxpayers filing appeals in Form APL-01 and resolves several long-standing practical issues.

🔍 Background – Pre-deposit under GST

As per CGST Act, 2017, Section 107(6), any taxpayer filing an appeal before the Appellate Authority must make a mandatory pre-deposit comprising:

✅ Full payment of admitted tax liability
✅ 10% of the disputed tax amount (subject to prescribed limits)

This payment is a prerequisite for the admission of an appeal.

⚠️ Earlier Issue on GST Portal

Previously, while filing Form APL-01, the GST portal:

  • Automatically calculated the 10% pre-deposit
  • ❌ Did not allow editing of this field

This led to several practical difficulties for taxpayers.

❗ Common Challenges Faced

  • Pre-deposit already paid through DRC-03 or other modes
  • Incorrect classification of demand under wrong tax heads
  • Partial payments not considered by the system
  • Cases involving only interest or penalty disputes
  • Differences in interpretation of disputed tax amount

👉 As a result, taxpayers often faced duplication of payments or incorrect calculations.

✅ Latest Update (Effective 6 April 2026)

The GSTN has now provided significant relief:

🔹 Key Change

👉 The pre-deposit percentage field is now editable in Form APL-01

🎯 Impact on Taxpayers

With this update, taxpayers can now:

✔️ Adjust pre-deposit based on actual liability
✔️ Consider payments already made
✔️ Avoid excess or duplicate payments
✔️ Accurately compute disputed tax amounts
✔️ File appeals aligned with actual case facts

🧾 Practical Situations Where This Helps

1. Pre-deposit Already Paid
Taxpayers can reduce the payable amount in APL-01 if already paid via DRC-03

2. Incorrect Demand Reflection
System-generated demand can now be corrected

3. Appeals for Interest/Penalty Only
No need to apply 10% on the entire demand

4. Partial Appeals / Multiple Orders
Pre-deposit can be calculated proportionately

⚖️ Important Safeguard

👉 This flexibility is subject to verification by the Appellate Authority, including:

  • Accuracy of the pre-deposit amount
  • Mode of payment
  • Compliance with Section 107(6)

⚠️ Incorrect adjustments may result in:

  • Rejection of appeal
  • Issuance of deficiency memo
  • Additional tax demand

📌 Key Takeaways for Professionals

🔹 Ensure correct computation of disputed tax
🔹 Maintain proper documentation of prior payments
🔹 Reconcile:

  • Order amount
  • Amount already paid
  • Required pre-deposit

💡 Professional Tip

Before editing the pre-deposit field, prepare a detailed working sheet including:

  • Total demand
  • Admitted liability
  • Disputed portion
  • Pre-deposit calculation
  • Payments already made

This helps minimize litigation risks at the appellate stage.

🚀 Conclusion

This update is a practical and taxpayer-friendly move by GSTN. It removes earlier system restrictions and aligns the portal with real-world scenarios.

👉 However, greater flexibility also means greater responsibility—accurate calculations and proper justification are now essential.

GST Advisory Explained: Opt-In Declaration for Specified Hotel Premises

GST Advisory: Online Facility for Opt-In Declaration of Specified Premises

(Effective from 1 January 2026)

📅 Overview of the Update

GSTN, through an advisory issued on 4 January 2026, has introduced an online mechanism on the GST Portal for filing Opt-In Declarations for “Specified Premises”, as prescribed under Notification No. 05/2025 – Central Tax (Rate) dated 16 January 2025.

Previously, for FY 2025-26, taxpayers were required to submit these declarations manually to jurisdictional GST officers. With effect from 1 January 2026, the declaration process has been digitised, ensuring better transparency, ease of compliance, and system-based tracking.

This update is especially relevant for hotels and accommodation service providers.

🏨 Meaning of “Specified Premises” under GST

“Specified Premises” refers to hotel accommodation units that choose to be governed by the specific GST rate structure notified for such premises under GST law.

Once a premise is opted in as a specified premise:

  • The declaration applies only to the selected premise

  • The status continues for subsequent financial years

  • It remains valid until an opt-out declaration (Annexure IX) is filed

👥 Eligible & Ineligible Persons

✅ Who Can File

  • Existing regular GST taxpayers (active or suspended) providing hotel accommodation services

  • Applicants for new GST registration intending to declare premises as specified premises

❌ Who Cannot Use This Facility

  • Composition scheme taxpayers

  • GST TDS / TCS registrants

  • SEZ units or SEZ developers

  • Casual taxable persons

  • Taxpayers with cancelled GST registrations

📌 Note: Suspended registrations are permitted; cancelled registrations are not.

📄 Declarations Available on GST Portal

🔹 Annexure VII – For Existing Registrations

  • Applicable to already registered taxpayers

  • Used to opt in for specified premises for the upcoming financial year

🔹 Annexure VIII – For New Registration Applicants

  • Applicable to persons applying for fresh GST registration

  • Becomes effective from the date GST registration is granted

🔔 Annexure IX – Opt-Out Declaration

  • Will be enabled on the portal separately at a later stage

⏰ Filing Timelines

🅰️ Existing Registered Taxpayers (Annexure VII)

  • Can be filed only for the next financial year

  • Filing period: 1 January to 31 March of the preceding year

📌 For FY 2026-27
➡️ Window: 01-01-2026 to 31-03-2026

🅱️ New Registration Applicants (Annexure VIII)

  • Must be filed within 15 days of ARN generation

  • Can be filed even before GSTIN is allotted, provided:

    • Registration application is not rejected

⛔ If the 15-day period expires:

  • Filing will be allowed only through Annexure VII during the prescribed window

  • If registration is rejected, Annexure VIII cannot be filed

🖥️ Procedure to File Opt-In Declaration on GST Portal

  1. Log in to the GST Portal

  2. Navigate to:
    Services → Registration → Declaration for Specified Premises

  3. Select the relevant option:

    • Opt-In Declaration, or

    • Download Filed Annexure

  4. Choose eligible premises

  5. Enter required declaration details

  6. Submit using EVC

  7. ARN is generated upon successful submission

⚠️ Key Practical Points

  • A maximum of 10 premises can be selected in one declaration

  • Each premise generates:

    • A separate reference number

    • A separate downloadable PDF

  • Additional declarations may be filed for remaining premises

  • If a premise is missed, Annexure VII can be re-filed for the same FY during the open window

  • Once opted in, the status continues automatically unless Annexure IX (opt-out) is filed

📥 Downloading Filed Declarations

Declarations can be downloaded from:
Services → Registration → Declaration for Specified Premises → Download

Each declared premise will have an individual downloadable record.

📧 Email & SMS Alerts

After successful filing:

  • Email and SMS notifications are sent to all authorised signatories

🔔 Special Clarifications for FY 2025-26 & FY 2026-27

1️⃣ Manual Filers for FY 2025-26
Taxpayers who submitted declarations manually must re-file Annexure VII online for FY 2026-27 between 01-01-2026 and 31-03-2026.

2️⃣ First-Time Declaration of Specified Premises
Those opting in for the first time must file Annexure VII online within the same window for FY 2026-27.