GST Compliance
GST AATO Amendment Window for FY 2025–26 Has Closed: What to Check Now
A current-status guide to the closed AATO amendment window, the officer-review period and the checks a GST-registered business should complete now.
NRS Editorial Desk · Published 2026-08-25 · 6 min read
What AATO means under GST
Aggregate Annual Turnover, or AATO, is the PAN-level aggregate value of supplies across GST registrations, subject to the exclusions and computation rules under GST law. Because it is PAN based, a business with registrations in more than one State should not review a single GSTIN in isolation.
AATO can influence access to or applicability of turnover-linked GST facilities and obligations. The exact consequence depends on the financial year, notification, registration profile and transaction facts, so the portal figure should be reconciled rather than treated as a stand-alone compliance conclusion.
The FY 2025–26 timeline
| Stage | Official period | Position on 25 August 2026 |
|---|---|---|
| Taxpayer amendment facility | 1 July to 31 July 2026 | Closed |
| Officer review of amendments | 1 August to 15 August 2026 | Closed |
| Portal grievance | Subject to the current self-service route | Use where a portal issue remains |
The facility was a defined correction exercise, not an indefinite option. A taxpayer who used it should retain the calculation and supporting records. A taxpayer who did not use it should first establish whether the displayed AATO is actually wrong before raising a portal grievance or taking another step.
What businesses should reconcile now
- PAN-wise turnover across every GSTIN for FY 2025–26, not only the principal registration.
- GSTR-1 or IFF outward-supply data against GSTR-3B, books, credit notes and debit notes.
- Taxable, exempt, zero-rated and inter-State supplies, with exclusions considered correctly.
- Business transfers, cancellations, new registrations or GSTIN changes that may affect how the portal figure is understood.
- The turnover threshold used for any e-invoicing, return-frequency or other turnover-linked decision, checked against the applicable notification rather than assumed from the label alone.
If the portal figure still appears incorrect
Prepare a short reconciliation showing the portal figure, the business calculation, the difference and the source records. Screenshots, GSTIN-wise workings and return references make a portal grievance easier to understand. Do not include passwords, one-time passwords or unnecessary personal information in supporting files.
The appropriate remedy depends on whether the issue is a portal display problem, an earlier return error or a misunderstanding of the turnover computation. A grievance cannot be assumed to reopen the closed amendment window, and a portal value does not by itself correct an incorrect return.
A practical local review route
Businesses coordinating GST compliance from Manjeri, elsewhere in Malappuram district, or Calicut can begin with a PAN-wise turnover reconciliation and the relevant return extracts. This gives a GST adviser a defined question to review instead of a general request to change the portal figure.