GSTN’s window to amend Aggregate Annual Turnover (AATO) for FY 2025-26 closed on 31st July 2026. We’re now in the tax officer review period running from 1-15 August 2026, during which the amended figures get scrutinised. If your business made changes during the window, or should have and didn’t, here’s what to know.
What Is AATO and Why It Matters
Aggregate Annual Turnover is the figure GSTN uses to determine several compliance thresholds for your business, including eligibility for the Composition Scheme, applicability of e-invoicing, eligibility for the QRMP (Quarterly Return, Monthly Payment) scheme, and various other threshold-based GST obligations. An incorrect AATO can push a business into compliance requirements it doesn’t actually need to meet, or let it skip requirements it should be meeting.
What Changed This Year
Previously, taxpayers could amend AATO during a window in May. For FY 2025-26, GSTN revised the schedule: the amendment window ran from 1st to 31st July 2026 and has now closed, and tax officer review is underway from 1st to 15th August 2026. This shift ties in with an upgraded AATO functionality deployed from 1st July 2026, designed to auto-update AATO as subsequent GST returns are filed, improving consistency and accuracy going forward rather than relying on an annual manual correction window.
What to Check Now
Even though the amendment window has closed, businesses should verify that their current AATO on the GST portal reflects actual FY 2025-26 turnover, check if a threshold-linked obligation changed as a result (for instance, if revised turnover pushes you past the e-invoicing threshold or affects Composition Scheme eligibility), watch for queries from tax officers during the review period and be ready to respond with supporting documentation if figures are flagged, and flag any discrepancies to us now so we can advise on the right way to raise them with your jurisdictional officer.
Looking Ahead
Because AATO will now update automatically as returns are filed, this kind of year-end scramble should become less common going forward, but it makes it more important to file returns accurately and on time throughout the year, since errors will feed directly into your turnover figure. If you’re unsure whether your AATO is correctly reflected, or whether it affects any of your compliance obligations, get in touch and we’ll review it with you.
This post is for general informational purposes and does not constitute tax advice. Please consult us directly for guidance specific to your situation.