GSP Services Update: Recent Changes in Sandbox

  1. Government is taking most of the policy decisions based on the aggregate turnover of a taxpayer including filing returns, composition option, and relief in late fee, and interest during COVID period or otherwise due to any other exigency.

Aggregate turnover has been defined under clause (6) of section 2 of the Act as under:

“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 Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;

  1. To display the AATO aggregated at PAN level along with a facility to enter a self-declared turnover in case of any discrepancy found by the taxpayer in the system- computed turnover.

Ø  In the current functionality, actual turnover or AATO has not been displayed but information as to whether the AATO is above Rs. 5 cr. or up to Rs. 5 cr. for FY 2019-20. The user is not able to know his/her exact AATO based on system calculation.

Additionally, in case the user does not agree with the system calculated AATO, he/she currently must raise a ticket through GRP which again is not a user-friendly method.

Following features for AATO display on Taxpayer’s Dashboard (FY 2020-21 onwards) has been introduced and deployed in Sandbox and is available for integration.

  1. Removed Fin Year from Header API.
  2. rtn_period parameter is not required to be validate from API end
  3. GET AATO details for FY 2020-21
  4. SUBMIT AATO details for FY 2020-21

B Below API  has impact due to the change:

  1.   – Submit AATO Values
  2.   – GET AATO Values

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