Taxpayers have received Email from GSTN with following subject line:
‘Aggregate turnover being more than Rs. 5 Cr during FY 2019-20’
Mostly Taxpayers having aggregate turnover more than Rs. 5 Crores for F.Y. 2019-20 are receiving such Email from GSTN. The purpose of the email is to bring to the notice of the taxpayer that the turnover will be used for certain validations in the System which are as follows:
Also Taxpayer can use the same for reporting interest on delayed payments based on self-assessment basis.
If any taxpayer having Turnover less than Rs 5 Crores has received such mail then grievance can be filed with https://selfservice.gstsystem.in for redressal in the format provided in below mail.
Extract of the email is as follows which has been further divided into parts for better understanding :
Dear 07AAAXXXXXXXXXX (……… PRIVATE LIMITED)
‘Aggregate turnover’ is defined under clause 6 of section 2 of the CGST Act, 2017.
(a) Turnover declared in Table 3.1(a), 3.1(b), 3.1(c) and 3.1(e) of GSTR-3B has been accounted for the computation.
(b) If the 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].
(c) The turnover (including extrapolated turnover) of GSTINs has been summed up at PAN level.
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 information while raising complaint in following format, which will enable our team to resolve the same:
|Sr. No.||GSTIN||Registration grant date||Tax period of last GSTR-3B filed||Date of filing of last GSTR-3B||STATUS (Active/ Cancelled)||Turnover as per taxpayer (Rs.)|
Note: This article is for information only and purely based on the interpretation of the author.