Brief Discussion on Email Sent by GSTN on Aggregate Turnover (Happy GST Series 17) by CA Rajender Arora
Email sent by GSTN on Aggregate turnover being more than Rs. 5Cr during FY 2019-20
1. What is the meaning of aggregate turnover?
As per Sub Section 6 of Section 2 of CGST Act, 2017, "aggregate turnover" means the
aggregate value of
all taxable supplies
(excluding the value of inward supplies on which tax is payable by a person on
reverse charge basis),
exempt supplies,
exports of goods or services or both and
inter-State supplies of persons having the same PAN (Permanent Account
Number),
to be computed on all India basis but
excludes central tax, State tax, Union territory tax, integrated tax and cess;
2. What is the purpose of this email?
The basic purpose of the email is to determine the turnover in order to determine the
due date of return and accordingly the late fee shall be calculated. Infact, it is an
opportunity to declare the correct turnover and the taxpayer can use this for reporting
interest on delayed payments based on self-assessment basis.
3. Whether this mail is a notice?
It is to be noted here that this email is sent by the GSTN. GSTN is the portal which
maintains the GST Portal i.e. https://www.gst.gov.in/ . The DIN (Document
Identification Number) which is mandated to be quoted in every communication by the
GST Authorities, but it is not required in this email as this is sent by GSTN and not by
GST Authorities. This is to be treated as a communication and not as a notice at all.
4. How GSTN has calculated this Aggregate Turnover?
GSTN has computed the Aggregate Turnover based on returns (i.e. GSTR-3B) filed by
the taxpayer in Financial Year 2019-20 by all registrations on the common PAN.
The taxpayer who has filed all returns, Aggregate turnover has been computed
by taking turnover from all GSTR 3B.
For the taxpayers, who have not filed all the GSTR-3B, Aggregate turnover has
been computed
in respect of tax periods for which return have been filed, turnover has
been computed by taking turnover from all GSTR 3B
in respect of tax periods for which return has not been filed, turnover
would be calculated by Turnover declared/No. of GSTR-3B Filed*No.
GSTR-3B liable to be filed.
5. Do we need to reply this mail? If yes then under which circumstances?
A taxpayer shall respond to this email in cases, where the Aggregate Turnover
computed by GSTN is more than 5Crores but Infact the actual Aggregate Turnover is
less. Possible reasons for this:-
For GST Related Queries-Contact CA RajenderArora +91-9891112120, carajenderarora@gmail.com
The GSTR-3B in which there is comparatively less sale is not yet filed.
Correction of turnover pertaining to FY 2018-19 done in 2019-20 i.e. the
turnover was less reported in 2018-19 and while correcting that excess
turnover is reported in FY 2019-20.
Incorrect turnover of FY 2019-20 reported in returns and the taxpayer has a
facility to correct it in returns of FY 2020-21 or in annual return.
6. Should grievance be submitted even if no email is received?
Yes the grievance shall be submitted even if the email is not received, in the cases,
where the Aggregate Turnover computed by GSTN is less than 5Crores but Infact the
actual Aggregate Turnover is more. Possible reasons for this:-
The GSTR-3B in which there is comparatively more sale are not yet filed.
Correction of turnover pertaining to FY 2018-19 done in 2019-20 i.e. the
turnover was excess reported in 2018-19 and while correcting that less
turnover is reported in FY 2019-20.
Incorrect turnover of FY 2019-20 reported in returns and the taxpayer has a
facility to correct it in returns of FY 2020-21 or in annual return.
Non – GST supplies/Exempted supplies/Outward supplies which are liable to
reverse charge are not reported.
7. Where to reply this mail?
The reply to this email, wherever required, shall be send by taxpayer in form of
grievance by filing at https://selfservice.gstsystem.in for redressal. The taxpayers are
advised to upload the information while raising grievance in format provided in email,
which will enable GSTN team to resolve the same. It is to be noted that
communication shall be completed within 500 characters otherwise the entire
communication shall be attached as an attachment.
8. What shall be the consequences where it was required to submit the reply but no
reply is submitted by the taxpayer?
In cases where the Aggregate Turnover computed by GSTN and actual Aggregate
Turnover vary, then following two scenarios is possible:-
Aggregate Turnover computed by GSTN is more than 5Crores but Infact the
actual Aggregate Turnover is less. In such a case, the due date shall be early
than in actual it should be and extra late fee shall be levied by the GST Portal, if
returns are filed after the due date as shown by the portal.
Aggregate Turnover computed by GSTN is less than 5Crores but Infact the
actual Aggregate Turnover is more. In such a case, the due date shall be later
than in actual it should be and less late fee shall be levied by the GST Portal, if
returns are filed after the due date as shown by the portal. But later on, either
by notice or at the time of making Assessment, the Proper Officer can levy
additional late fee.
#GST #GSTonaggregateturnover #aggregateturnover #AggregateTurnovercomputedbyGSTN #GSTR #GSTR3b #whatisaggregateturnover #gstupdate #gstlatestupdate #gstauthorities #gstportal
