Adjusted Total Turnover explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Adjusted Total Turnover (ATT) is the denominator in both GST refund formulas. It decides what share of your input tax credit relates to the refund supplies. Put too much into it and your refund shrinks; leave something out and the officer will issue a deficiency memo. This page sets out the definition from Rule 89(4), explains each part and works one quarter through.
Under Rule 89(4)(E), Adjusted Total Turnover = (a) turnover in the State or UT under s.2(112), excluding services + (b) zero-rated services (payment basis) and non-zero-rated services, excluding exempt supplies other than zero-rated supplies, for the relevant period. Rule 89(5) uses the same meaning for inverted-duty refunds. Taxes are not part of it, and where the 1.5× cap reduces export value, the capped value goes into ATT too (Circular 147/03/2021-GST).
The definition, piece by piece
Rule 89(4)(E), as substituted by Notification 39/2018-CT, defines ATT as the sum of:
- (a) the turnover in a State or Union territory as defined in s.2(112) of the CGST Act, excluding the turnover of services; and
- (b) the turnover of zero-rated supply of services worked out under clause (D), and non-zero-rated supply of services,
excluding the value of exempt supplies other than zero-rated supplies during the relevant period.
Section 2(112) defines "turnover in State" as the aggregate value of all taxable supplies (leaving out inward supplies taxed under reverse charge), exempt supplies, exports and inter-State supplies made from that State, excluding central tax, State tax, UT tax, integrated tax and cess.
So ATT is built per GSTIN, for the same period as the claim, on tax-exclusive values.
| Include in ATT | Leave out of ATT |
|---|---|
| Domestic taxable supplies of goods (intra- and inter-State) | GST and cess charged on invoices |
| Exports of goods (at the value used in the numerator) | Exempt supplies (nil-rated, fully exempt) |
| Supplies to SEZ without payment of tax | Inward supplies on which you paid tax under reverse charge |
| Zero-rated services, on the payment basis in clause (D) | Supplies of other GSTINs of the same PAN |
| Domestic taxable services |
If you want to test these numbers quickly, the GST refund calculator asks for ATT as a separate input so you can see the effect of each change.
Why services are pulled out and put back
Clause (a) strips services out of the s.2(112) figure, and clause (b) adds them back on a different basis. For zero-rated services, clause (D) counts payments received in the period, plus services completed in the period against advances received earlier, minus advances for services not yet completed. The ICAI Refunds Handbook's working table does the same: it takes the s.2(112) turnover excluding export of services reported in GSTR-1/3B, then adds zero-rated services per clause (D) and non-zero-rated services.
The result: the services number in the numerator and the one in the denominator are measured the same way. If you take invoiced export services in ATT but receipts in the numerator, the ratio is wrong.
The 1.5× cap flows into ATT
Where "turnover of zero-rated supply of goods" is capped at 1.5 times the value of like goods supplied domestically, Circular 147/03/2021-GST clarifies that the same capped value is used inside ATT. The Handbook's illustration: local sales ₹1,000 and exports ₹1,750, capped to ₹1,500. ATT is ₹2,500, not ₹2,750, and with Net ITC of ₹270 the refund is ₹1,500 × 270 ÷ 2,500 = ₹162.
Worked example: one quarter's ATT (illustration)
A manufacturer-cum-consultant, one GSTIN, quarter July–September 2026. Round figures.
| Item | ₹ |
|---|---|
| Domestic taxable goods (intra + inter-State) | 50,00,000 |
| Exempt goods supplied | 5,00,000 |
| Export of goods under LUT (lower of FOB and invoice; cap does not bite) | 30,00,000 |
| Domestic taxable services | 5,00,000 |
| Export services: payments received in the quarter | 12,00,000 |
| Export services: work completed this quarter against an advance received last quarter | 1,00,000 |
| Export services: advance received, work not yet completed | 2,00,000 |
Zero-rated services = 12,00,000 + 1,00,000 − 2,00,000 = ₹11,00,000
ATT:
| Component | ₹ |
|---|---|
| (a) Turnover in State excluding services: 50,00,000 + 5,00,000 + 30,00,000 | 85,00,000 |
| (b) Zero-rated services | 11,00,000 |
| (b) Non-zero-rated services | 5,00,000 |
| Less: exempt supplies other than zero-rated | (5,00,000) |
| Adjusted Total Turnover | 96,00,000 |
With Net ITC (inputs + input services) of ₹8,00,000, the Rule 89(4) refund is:
(30,00,000 + 11,00,000) × 8,00,000 ÷ 96,00,000 = 41,00,000 × 8,00,000 ÷ 96,00,000 = ₹3,41,667 (rounded).
What if the exempt supplies were wrongly kept in ATT? ATT becomes ₹1,01,00,000 and the refund falls to 41,00,000 × 8,00,000 ÷ 1,01,00,000 = ₹3,24,752 (rounded). A ₹16,915 loss from one line.
For the full export working, including the ledger debit, see GST refund calculation for export without payment.
ATT in the inverted-duty formula
Rule 89(5) says ATT and relevant period have the same meaning as in sub-rule (4). So the inverted-duty ATT is also the whole GSTIN's turnover for the period, less exempt supplies. Where only part of your outward supplies is inverted, the first bracket, (inverted turnover × Net ITC ÷ ATT), gives only that share of credit. Our inverted duty refund service handles these mixed-output claims.
A change in October 2024
Before Notification 20/2024-CT (08.10.2024), ATT also excluded turnover on which refund was claimed under sub-rules (4A) or (4B), the concessional-supply routes for exporters. That exclusion was omitted along with sub-rules (4A) and (4B). If you are revisiting an older period, check the wording that applied to it.
Common mistakes
- Taking ATT from invoice values that include GST.
- Leaving exempt or nil-rated supplies inside ATT.
- Using invoiced export services in ATT but receipts in the numerator.
- Applying the 1.5× cap to the numerator but not to ATT.
- Using a different period for ATT than for the claim, or mixing in another GSTIN's turnover.
Need help settling the denominator?
ATT errors are quiet: the claim files, then comes back with a deficiency memo or a short sanction. We reconcile ATT to GSTR-1, GSTR-3B and the books for the exact claim period before anything is filed. Run a first figure in the GST refund calculator and then talk to us through the GST refund hub.
Key takeaways
- ATT = turnover in State excluding services + zero-rated and other services − exempt supplies.
- It is tax-exclusive, per GSTIN and for the claim period.
- Zero-rated services go in on the payment basis in clause (D), same as the numerator.
- A capped export value goes into ATT too (Circular 147/03/2021-GST).
- Rule 89(5) uses the same ATT as Rule 89(4).
Read next
- GST refund formula explained: Rule 89(4) and 89(5)
- Net ITC meaning in the GST refund formula
- Rule 89(4) refund formula and the 1.5 times value cap
- Inverted duty refund formula calculation examples
Disclaimer: Positions stated as on 30 September 2026, based on the CGST Act and Rules as amended, the Finance Act 2026, and the ICAI Handbook on Refunds under GST (January 2026). Verify current notifications before filing.