AATO Functionality on GST portal!

The GSTN implemented a new feature called Annual Aggregate Turnover (AATO) from FY 2021-22. This functionality has been integrated into taxpayers' dashboards, providing them with enhanced capabilities. Taxpayers can now conveniently access and review their AATO directly from their dashboard upon logging in

What is AATO under GST?

As per section 2(6) of the CGST Act, 2017, "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.

How do you search taxpayers in GST?

• Go to www.gst.gov.in and log in using valid credentials.
• Scroll down to view AATO:

Turnover calculation methodology

For Normal Taxpayers who have filed all GSTR-3Bs

Turnover reported in GSTR-3B Column 2 of Table 3.1 { (a),(b),(c) & (e)} during the Financial Year 2020-21 have been taken into consideration (in case all the returns have been filed for the same).

• Outward taxable supplies(other than zero-rated, nil-rated, and exempted).
• Outward taxable supplies(zero rated).
• Other outward supplies (nil rated, exempted).
• Non-GST outward supplies.

For Normal Taxpayers who have not filed all GSTR-3Bs

The following formula is used for extrapolation of turnover:
(Sum of taxable value) X (*No. of GSTR-3B liable to be filed)/(No. of GSTR-3B filed)
*Categorisation of taxpayers to derive the number of GSTR-3B liable to be filed

1. GSTINs who are active as of the date and were NOT IN composition during FY 2020-21, the number of GSTR-3B liable to be filed have been arrived at as follows:
   1. If the taxpayer is migrated, then-No. of GSTR-3B liable to be filed is 12
   2. If the taxpayer is new and registered on or before 31st March 2021, the No. of GSTR-3Bs liable to be filed shall be derived based on GSTIN approval/grant date i.e. if approval/grant date is on or before April 2020, then 12, else based on the month of approval/grant of GSTIN (e.g. If the month of grant of GSTIN is May 2020, then a number of GSTR-3B liable to be filed is 11 if it is June 2020, then it is 10 and so on).
2. GSTINs who are cancelled as of date and were NOT IN composition during 2020-21, the number of GSTR-3B liable to be filed have been arrived at as follows:
   1. GSTINs registered on or before 31st March 2021.
   2. Months between the cancellation date and approval/grant date of GSTIN decide the number of GSTR-3B liable to be filed.
   3. If the cancellation date is beyond March 2021, then the month between March 2021 and approval/grant Month of GSTIN is derived.
   4. If approval/Grant of GSTIN month is before April 2020, then the month between the cancellation date and April 2020 is derived.
3. GSTINs who are active as of the date and were in composition BUT WITHDRAWN during 2020-21, the number of GSTR-3B liable to be filed have been arrived at as follows:
   1. GSTINs registered on or before 31st March 2021.
   2. Months between the Withdrawal date and 31st March 2021 are defined as the number of GSTR-3B liable to file.
4. GSTINs who are cancelled as on date and were in composition BUT WITHDRAWN during 2020-21, the number of GSTR-3B liable to be filed have been arrived at as follows:
   1. GSTINs registered on or before 31st March 2021.
   2. Months between the Withdrawal date and 31st March 2021 and the cancellation date decide the number of GSTR-3B liable to be filed.
   3. If the cancellation date is beyond March 2021, then the month between March 2021 and the Withdrawal Month of GSTIN is derived.
   For Composition Taxpayers opted-in throughout the FY: Since the Annual Aggregate Turnover limit for opting-in as a Composition Taxpayer is up to Rs. 1.5 crore, and will use the following extrapolation formula:
   
   (Sum of taxable value) X (*No. of CMP-08 liable to be filed)/ (No. of CMP-08 filed)

Advisory on AATO

Advisory on AATO functionality suggests to read the following advisory carefully before proceeding ahead:

• This facility shows to the taxpayer AATO (Annual Aggregate Turnover) based on the returns filed by him /her in the last financial year.
• The facility of the turnover update has also been provided to the taxpayer in this functionality, if the said taxpayer feels that the system-calculated turnover varies from the turnover as per his/her records.
• As stated, the calculation is based on the returns filed in the last financial year. For details of the calculation see Turnover calculation logic.
• This facility of turnover update shall be provided to all the GSTINs registered on a common PAN. All the changes by any of the GSTINs in his turnover shall be summed up for computation of the Annual Aggregate Turnover for each of the GSTINs.
• The taxpayer can amend the turnover twice within one month from the date of roll out of this functionality.
• Thereafter, the updated value shall be frozen with no further attempts provided to the taxpayers to amend their turnover(s) and this turnover figure will be sent to the Jurisdictional Tax Officer for review.
• In case the jurisdictional Officer finds any discrepancy in the updated/amended values furnished by the taxpayer, the said officer can amend the turnover.
• Tax officers are expected to consult and/or communicate with the taxpayer before amending the turnover declared by the taxpayer.
• The turnover finalized by the tax officer after such consultation shall be considered final.
• In case no action is taken by the officer within 30 days on the turnover reported by the taxpayer, the same shall then be considered final (which will be displayed to the taxpayer accordingly). It will be considered as such for the entire previous financial year.
• In case of any grievances of the said functionality, the aggrieved taxpayer can raise a ticket at https: //selfservice.gstsystem.in.
• All such tickets shall be investigated by the technical team and shall be resolved on a case-by-case basis. When needed they shall be forwarded to the jurisdictional officer.

Note: Taxpayers are expected to use this functionality only if they observe a discrepancy in the system-calculated turnover as per the calculation logic mentioned above.

Conclusion

The Annual Aggregate Turnover (AATO) update functionality proves exceedingly beneficial as it meticulously showcases the Pan-based turnover data of a duly registered person.

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