Email from GSTN on Aggregate Turnover

It is being noticed that GST department is sending out the emails to taxpayer whose aggregate turnover has exceeded Rs. 5 crore.

GST system has computed Aggregate turnover for the financial year 2019-20 based on the returns filed in Form GSTR-3B by all registrations on the common PAN which exceeds Rs. 5 Cr. The returns of FY 2019-20 filed upto 25th July, 2020 have been considered for the said computation.

• Computation of Aggregate Turnover –

‘Aggregate turnover’, has been computed as per defined u/s 2(6) of the CGST Act, 2017 which has been taken into consideration from data declared in GSTR 3B in below tables –

Table 3.1(a) – Outward taxable supplies (other than zero rated, nil rated and exempted)

Table 3.1(b) – Outward taxable supplies (zero rated)

Table 3.1(c) – Other Outward Taxable supplies (Nil rated, exempted); and

Table 3.1(e) – Non-GST Outward Supplies

• Methodology of Computation of Aggregate Turnover –  Email also points three Options based on which Calculations has been made: 

Option 1 – Sum of the turnover as declared in GSTR 3B filed for all tax periods for 2019-20

Option 2 – Return of a tax period which was due to be filed but has not been filed for any of the GSTINs registered on the common PAN, the turnover of that period has been estimated by way of extrapolation as under –

[(Turnover declared/ No. of GSTR-3B filed) * No. GSTR-3B liable to be filed]

Option 3 – The turnover (including extrapolated turnover) of GSTINs has been summed up at PAN level

• Relevance/ Application of such Computation –

The above turnover will be used for certain validations in the System such as : 

• Determining due date of return filing 
• Computation of late fee by the system
• Reporting interest on delayed payments based on self-assessment basis 

• In case of any discrepancy in email provided to you –

If any discrepancy is found in the turnover data based on the computation, as explained above and the actual turnover, the taxpayer may file a grievance at https://selfservice.gstsystem.in for redressal.  The taxpayers are advised to upload the below information while raising complaint in following format, which will enable the GSTN team to resolve the same:

PAN:                                                                        Legal Name:

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