What it means
Aggregate turnover (section 2(6) of the CGST Act) adds up, for one PAN across India: taxable sales, exempt sales, exports and supplies between your own GSTINs in different states. It leaves out GST itself and purchases taxed under reverse charge. AATO is that figure for a financial year. Thresholds that use it:
| Threshold | AATO |
|---|---|
| E-invoicing required | above ₹5 crore in any year since 2017-18 |
| 6-digit HSN on invoices | above ₹5 crore |
| Quarterly QRMP returns allowed | up to ₹5 crore |
| E-invoice within 30 days | ₹10 crore or more |
Example
Kaveri Agencies has two GSTINs on one PAN: Karnataka sales ₹3.2 crore and Tamil Nadu sales ₹2.1 crore in 2025-26, plus ₹40 lakh of stock moved between them. AATO is ₹5.7 crore, so both GSTINs must e-invoice from 1 Apr 2026, even though neither crosses ₹5 crore alone.
Common mistakes
- Counting each GSTIN on its own instead of the whole PAN.
- Adding GST to turnover, which pushes a business over a threshold it has not crossed.
- Checking only last year: e-invoicing applies if any year since 2017-18 crossed the limit.
In MyRecords
You tell MyRecords which thresholds apply: switches on the company for e-invoicing, for the 30-day reporting limit and for B2C dynamic QR. HSN checks on e-invoices follow the 6-digit rule. Our free e-invoice applicability checker helps you work out where you stand.