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Email from GSTN on Aggregate Turnover - How to Respond?

Rohit Kumar Singh 
on 05 August 2020

LinkedIn


You may have received an email from GSTN on 4th August, 2020 about Aggregate turnover being more than Rs. 5 Cr during FY 2019-20.

The summary and probable explanation of the email received from GSTN is as under –

Aggregate turnover for the financial year 2019-20 has been computed by the GST system 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.

1. Computation of Aggregate Turnover -

'Aggregate turnover', has been computed as per defined u/s 2(6) of the CGST Act, 2017. Same has been computed based Sum of the turnover as 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

2. Methodology of Computation of Aggregate Turnover –

Email from GSTN on Aggregate Turnover - How to Respond

Same is computed as per one of the methods-

Option 1 - Sum of the t urnover 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

3. Relevance/ Application of such Computation -

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

  1. Determining due date of return filing (20th or 22nd or 24th of the subsequent month for GSTR 3B)
  2. Computation of late fee by the system
  3. Reporting interest on delayed payments based on self-assessment basis (based on recent relief announced due to outbreak of COVID -19)

4. In case of any discrepancy in the 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 a complaint in the following format, which will enable the GSTN team to resolve the same:

PAN:
Legal Name:

 

Sr . No

GSTIN

Registration Grant Date

Tax Period of last GSTR 3B filed

Date of filing of last GSTR 3B filed

STATUS (Active/ Cancelled)

Turnover as per Taxpayer (Rs)

1

2

3

4

5

6

7

1

           

2

           

3

           

Suggestions 

Please review your turnover carefully based on GSTR 3B Filed for the FY 2019-20 (including balance GSTR3B to be filed for FY 2019-20) and in case the aggregate turnover is below Rs 5 crores and this email is sent to you, please reply to GSTN helpdesk by raising a grievance at https://selfservice.gstsystem.in to rectify the turnover.

To enroll the course on GST Annual Return and GST Reconciliation Statement Filing by the author: Click Here


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