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Home > Tax Questions > GST > Does AIS Show GST Turnover?

Does AIS Show GST Turnover?

Yes. The Income Tax Department's AIS FAQ states that AIS displays information relating to GST turnover under information code EXC-GSTR3B, visible in the Other Information section.

Quick Answer

GST turnover can appear in AIS under information code EXC-GSTR3B in the Other Information tab. Businesses should reconcile it with their GST records and other financial information.



Where Is GST Turnover Shown in AIS?

The Income Tax Department states that GST turnover information is displayed under information code EXC-GSTR3B and is visible in the Other Information tab of AIS.

Why Should Businesses Check It?

For taxpayers carrying on business, comparing AIS information with GST and accounting records can help identify differences that need investigation before preparing the income tax return.

Should AIS GST Turnover Be Treated as the ITR Income Figure?

Not automatically. GST turnover and income-tax reporting can involve different classifications and adjustments. The AIS figure should be reconciled with the taxpayer's books, GST records and applicable income-tax treatment.

What Records Should I Compare?

Depending on the business, compare the AIS information with GST returns, sales records, books of account and other relevant financial records.

Important

The presence of GST turnover information in AIS does not by itself determine taxable business income. The ITR should be prepared using complete records and applicable tax rules.

Frequently Asked Questions

What is the AIS GST turnover information code?

The Income Tax Department's AIS FAQ identifies the code as EXC-GSTR3B.

Where can I find GST turnover in AIS?

The FAQ states that it is visible in the Other Information tab.

Should AIS GST turnover equal taxable income?

Not necessarily. Turnover and taxable income are different concepts and must be reconciled using the taxpayer's business records and applicable tax rules.

Related EZTax Resources

Official Source

For the current AIS functionality and taxpayer guidance, refer to the Income Tax Department's AIS FAQ.

Income Tax Department — AIS FAQ

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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.