ITR
GST turnover in AIS does not match my ITR
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
AIS shows GST turnover under the information code for GSTR-3B. Differences with ITR turnover can trigger questions, but there can be valid reasons such as GST included, timing, or exempt supplies.
Provisions and law
- Sec 285BB (now Sec 510)Annual Information Statement of a taxpayer's reported transactions and taxes
- Sec 44AD (now Sec 58)Presumptive business income based on turnover
Analysis
Prepare a reconciliation: GST turnover ₹1,20,00,000 less GST amount of ₹15,00,000 if included, less advances, plus non-GST receipts, to arrive at ITR turnover. If the GST figure is correct and ITR is lower without reason, correct the return. If AIS is wrong, give feedback. Keep the working; it answers most mismatch questions.
Conclusion
- Download GSTR-3B summaries for the year
- Reconcile GST turnover to ITR turnover with reasons
- Give feedback if the AIS figure is wrong
- Revise the ITR if turnover was under-reported
A Savvy can do this for you
AIS and TIS feedback and mismatch correction
₹999
Get this doneAsk a Savvy on WhatsAppGeneral guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.