GSTN Advisory, Dated 01-07-2026
The GST Network (GSTN) has issued an advisory on the GST Portal revising the timeline for amending the Aggregate Annual Turnover (AATO) for FY 2025-26.
The change has been made due to system enhancements that now enable automatic updating of AATO after subsequent returns are filed, even after the amendment window.
1. Revised AATO Amendment Window
GSTN has revised the earlier annual window for amending AATO details.
For FY 2025-26, taxpayers will be able to file AATO amendment applications during the following period:
- Start date: 01-07-2026
- End date: 31-07-2026
Accordingly, the amendment facility will be available only during the July window.
2. Reason for Revision in Timeline
The timeline has been revised because of system enhancements on the GST Portal.
These enhancements allow automatic updating of AATO when taxpayers file subsequent returns after the amendment window. This is expected to improve accuracy and reduce the need for manual intervention.
3. Verification by Jurisdictional Tax Officers
The amended AATO details submitted by taxpayers will be subject to verification by jurisdictional tax officers.
The verification period will be:
- Start date: 01-08-2026
- End date: 15-08-2026
Tax officers will review the amended details filed by taxpayers during the July amendment window.
4. Responsibility of Taxpayers
Taxpayers must ensure that the correct AATO details are submitted during the amendment window.
Any incorrect reporting may be subject to verification and further action by the jurisdictional tax officer.
5. Objective of the Advisory
The advisory seeks to:
- Revise the AATO amendment timeline for FY 2025-26;
- Align the amendment process with system enhancements;
- Enable automatic updating of AATO based on subsequent returns;
- Provide a defined verification window for tax officers; and
- Ensure accurate reporting of turnover details on the GST Portal.
6. Key Takeaway
GSTN has revised the AATO amendment timeline for FY 2025-26. The AATO amendment facility will now be available from 01-07-2026 to 31-07-2026, and amended details will be verified by jurisdictional tax officers from 01-08-2026 to 15-08-2026. Taxpayers should ensure that correct AATO details are submitted within the prescribed window.
