Email from GSTN on Aggregate Turnover - How to Respond?

You may have gotten 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 –

Total turnover for the monetary year 2019-20 has been processed by the GST framework dependent on the profits documented in Form GSTR-3B by all registrations on the common PAN which surpasses Rs. 5 Cr. The profits of FY 2019-20 recorded upto 25th July 2020 have been considered for the said calculation.

1. Computation of Aggregate Turnover-

'Aggregate turnover', has been defined u/s 2(6) of the CGST Act, 2017. Same has been computed based Sum of the turnover as pronounced in GSTR 3B in underneath 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-

Same is processed according to one of the strategies

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

Option 2:-Return of an assessment period which was expected to be filed yet has not been filed for any of the GSTINs enlisted on the common PAN, the turnover of that period has been evaluated by method 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 utilized for specific approvals in the System, for example,

1. Deciding due date of return documenting (20th or 22nd or 24th of the subsequent month for GSTR 3B)
2. Computation of late fee by the system.
3. Reporting interest on deferred installments dependent on self-evaluation basis(in view of recent relief declared because of flare-up of COVID - 19)

In case of any discrepancy in the e-mail 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:

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.