JULY GST Update

      

 GST Update:

 GSTN Advisory:

Advisory on Revision of Timeline for Amendment of Aggregate Annual Turnover (AATO), 2026

⃝ GSTN has revised the timeline for amendment of Aggregate Annual Turnover (AATO) for FY2025-26.

⃝ The change is due to a system upgrade that will automatically update AATO as subsequent GST returns are filed.
The enhanced functionality is being implemented from 1 July 2026.

⃝ Earlier, taxpayers could amend their AATO during the month of May.

⃝ For FY 2025-26, the amendment window has been shifted to 1 July to 31 July 2026.
Taxpayers can submit their AATO amendment applications only during this revised period. The jurisdictional Tax Officer will verify the amended AATO between 1 August and 15 August 2026.

⃝ The revised process aims to improve consistency, accuracy, and uniformity of AATO across the GST Portal.

⃝ Taxpayers should carefully verify the turnover details before submitting the amendment
request.

⃝ All eligible taxpayers are advised to take note of the revised timelines and complete the
amendment within the prescribed period.

FAQs on Mandatory Capture of Ship-to Field and Voluntary Closure of E-Way Bill, 2026

Recent Advisory on E-way bill raised lot of queries from taxpayers, trade, GST Suvidha Providers and other stakeholders. Accordingly, a comprehensive set of Frequently Asked Questions (FAQs) has been released as it is going to be implemented w.e.f 1 st August 2026.The taxpayers are advised to test in the sandbox available.

1. What is the main change being introduced

In Bill-to/Ship-to and combination transactions, Ship-to GSTIN is required to be captured as a mandatory data element wherever the Ship-to party is registered. Where GSTIN is not available, “URP” may be entered, wherever applicable.

2. Why is Ship-to GSTIN being captured?

Ship-to GSTIN is being captured to improve traceability of goods movement, strengthen the audit trail in Bill-to/Ship-to transactions, and enable system-based verification by

authorised officers.

3. When can an EWB be closed?

EWB-wise closure means that a specific e-Way Bill number is selected and closed after delivery is completed. An E-Way Bill may be closed after completion of delivery of goods. It is advised that such closure should be carried out on the date of delivery or on the immediately succeeding day. However, the closure functionality shall remain available up to one day after the expiry of validity of the E-Way Bill. The date of closure, i.e. the date of receipt/delivery of goods, should fall between the date of generation and the date of expiry of the E-Way Bill. For example, where an E-Way Bill is generated on 20.06.2026 and its validity expires on 30.06.2026, the date of closure may be any date between 20.06.2026 and 30.06.2026, depending upon the actual date of receipt of goods. If the goods are received on 25.06.2026, the E-Way Bill may be closed from 25.06.2026 up to 01.07.2026, i.e. one day after the expiry of validity.

4. Who can close an EWB?

An EWB may be closed by the supplier, recipient, transporter involved in the transaction, or driver/authorised person whose mobile number has been provided for closure.