Advisory on AATOFunctionality

Please read the followingadvisory carefully before proceeding ahead:

·       This facility shows to the taxpayer AATO (Annual AggregateTurnover) based on the returns filed by him/her in the last financial year.

·       The facility of turnover update has also been provided to thetaxpayer in this functionality, if the said taxpayer feels that the systemcalculated turnover varies from the turnover as per his/her records.

·       As stated, the calculation is based on the returns filed in thelast financial year. For details of the calculation see Turnover calculation logic.

·       This facility of turnover update shall be provided to all theGSTINs registered on a common PAN. All the changes by any of the GSTINs in histurnover shall be summed up for computation of Annual Aggregate Turnover foreach of the GSTINs.

·       The taxpayer can amend the turnover twice within aperiod of one month from the date of roll out of thisfunctionality.

·       Thereafter, the updated value shall be frozen with no furtherattempts provided to the taxpayers to amend their turnover(s) and this turnoverfigure will be sent to the Jurisdictional Tax Officer for review.

·       In case the jurisdictional Officer finds any discrepancy in theupdated/amended values furnished by the taxpayer, the said officer can amendthe turnover.

·       Tax officers are expected to consult and/or communicate with thetaxpayer before amending the turnover declared by the taxpayer.

·       The turnover finalized by the tax officer after such consultation shallbe considered final.

·       In case no action is taken by the officer within 30 days on theturnover reported by the taxpayer, the same shall then be considered final(which will be displayed to the taxpayer accordingly) and will be considered assuch for the entire previous financial year.

·       In case of any grievances pertaining to 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 andshall be resolved on a case by case basis and when needed they shall beforwarded to the jurisdictional officer.

Note: Taxpayers are expectedto use this functionality only if there is a discrepancyobserved by them in the system calculated turnover as per the calculation logic mentioned above.