What is GSTR-3B and when is it due?

GSTR-3B is a monthly self-declared summary GST return. For regular taxpayers, it is due by the 20th of the following month. Late filing attracts ₹50/day late fee (₹25 CGST + ₹25 SGST), capped at ₹5,000.

How do I reply to a DRC-01 GST notice?

DRC-01 is a show-cause notice for tax demand. Log in to GST portal, go to Services > User Services > View Additional Notices, select the notice and file a reply within 30 days — either agreeing and paying, or disputing with supporting documents.

What is the late fee for filing GSTR-1 late?

Late fee for GSTR-1 is ₹50/day (₹25 CGST + ₹25 SGST). For nil returns it is ₹20/day. Maximum cap is ₹10,000 per return. GSTR-1 is due by the 11th of each month for monthly filers.

Can I claim ITC on hotel and restaurant bills?

ITC on restaurant food and beverages is blocked under Section 17(5) CGST Act — not claimable. However, ITC on hotel accommodation is allowed if used for business purposes and the hotel provides a GST invoice with your GSTIN.

What is the GST registration threshold in India?

GST registration is mandatory if annual aggregate turnover exceeds ₹40 lakhs for goods (₹20 lakhs for special category states) or ₹20 lakhs for services (₹10 lakhs for special category states). E-commerce sellers must register regardless of turnover.

GSTN Revises AATO Amendment Timeline for FY 2025-26 — New Window: 1 to 31 July 2026

sai krishna
Jul 3
3 min read

GSTN issued Advisory No. 666 on 1 July 2026, shifting the window for amending Aggregate Annual Turnover (AATO) for FY 2025-26. Since 2022, taxpayers amended AATO in May. Starting this year, that window moves to July — and the reason isn't arbitrary. GSTN is rolling out a system upgrade that will let AATO update automatically as taxpayers file later GST returns, instead of staying frozen after the amendment period closes.

If you're a trader, CA, or GST practitioner tracking your composition scheme eligibility or e-invoicing threshold, this date shift matters. Miss the window and you're stuck with figures GSTN's system may not correct for you until the next cycle.

What Changed

Old rule (Advisory dated 2 May 2022): AATO amendment window ran through May, applicable up to FY 2024-25.

New rule (Advisory No. 666, 1 July 2026): For FY 2025-26 onward, the amendment window runs 1 July to 31 July 2026. Jurisdictional tax officers then get 1 to 15 August 2026 to review the amended figures.

Nothing else about the amendment process changes — same portal, same procedure. Only the calendar moved.

Why GSTN Made the Change

GSTN's stated reason: consistency and accuracy of AATO data across portal modules. The upgraded functionality deploying from 1 July 2026 will auto-update your AATO as you file subsequent returns after the amendment window closes, rather than leaving stale figures on record. Rolling out that upgrade in July, not May, is what pushed the amendment window back two months.

Who Should Act Now

Composition scheme taxpayers — AATO determines your eligibility ceiling. A wrong figure locked in past July costs you the scheme.
E-invoicing threshold cases — turnover crossing ₹5 crore triggers mandatory e-invoicing. Getting AATO right avoids a compliance gap you didn't see coming.
CAs and GST practitioners — if you handle bulk client GSTIN filings, treat July as your AATO reconciliation month going forward, not May. Update your compliance calendar template now.

What To Do Before 31 July 2026

Log in to the GST Portal and check your current AATO figure against your actual GSTR-1/3B filings for FY 2025-26.
If there's a mismatch, submit the amendment request within the 1–31 July window. There's no provision shown in the advisory for late submission after this closes.
Keep supporting documentation (GSTR-9, reconciliation working) ready — officers review amended details between 1 and 15 August, and any discrepancy can trigger a query.
If you hit a technical issue during amendment, GSTN points taxpayers to the Self-Service Portal's grievance mechanism rather than a helpdesk call.

FAQs

Q: Does this change apply to AATO for FY 2024-25 or earlier? No. The May window under the 2022 advisory still governs turnover data up to FY 2024-25. Only FY 2025-26 onward follows the new July schedule.

Q: What happens if I miss the 31 July deadline? The advisory doesn't specify a late-filing route. Treat 31 July as a hard cutoff and don't wait until the last few days to submit.

Q: Will AATO update automatically after this? Partially. The new functionality auto-updates AATO as you file returns after the amendment window closes, but the amendment window itself still requires you to act if your recorded figure is wrong going in.

Q: Where do I raise a dispute if my amended AATO shows incorrectly? Through the Self-Service Portal on the GST Portal, per the advisory. Include full transaction details when you file the grievance.

Check your GST filings and interest/late-fee exposure with gstvala.com's free calculators before your July compliance run.