If you are registered under the GST Composite Scheme, you are required to file GSTR-4 (Annual Return) and pay tax at a fixed rate on your turnover. Many times, the turnover reported in GST Annual Return may not automatically appear in the AIS (Annual Information Statement) on the Income Tax Portal. This happens because the AIS is auto-populated based on data received from multiple sources, and sometimes GST data for composite dealers is not directly linked.
 
What you should do for ITR filing:

1. Verify GST Turnover: Check the turnover declared in your GSTR-4 Annual Return and your books of accounts.
2. Report Correct Turnover in ITR: While filing your Income Tax Return (ITR-4 for presumptive scheme or ITR-3 if opting normal), you must manually enter the actual turnover as per your GST returns and books of accounts.
3. Do Not Rely Only on AIS: If turnover is missing or mismatched in AIS, you can still file your return with correct turnover details. The Income Tax Department allows you to provide self-declared figures if backed by proper records.
4. Keep Records Ready: Maintain a copy of your GST Annual Return, sales register, and computation sheet. In case of AIS mismatch, these will serve as valid proof during assessment.
5. Reconcile with Form 26AS: Also check your Form 26AS and ensure there is no major mismatch in tax credits.

 
Conclusion:
For a GST Composite Dealer, if turnover is not reflected in AIS summary, you must report turnover as per your GST Annual Return and books of accounts while filing ITR. AIS is only a reference tool; the primary responsibility is to declare correct income in the return.

Many taxpayers, especially GST composite dealers, often notice a difference between turnover reported in GST Annual Return and turnover reflected in AIS (Annual Information Statement) on the Income Tax Portal. This mismatch is quite common and happens due to the way data is captured and reported.
Reasons for Difference between Turnover in AIS and GST

1. Different Data Sources
   • GST turnover is reported through GSTR-1 / GSTR-3B / GSTR-4 (for composite dealers).
   • AIS turnover is auto-populated from multiple sources like GSTN, TDS statements, third-party reports, and invoices uploaded. Not all GST data flows into AIS correctly.
2. Composite Scheme Data Not Fully Integrated
   • Dealers under the GST Composition Scheme file GSTR-4 Annual Return instead of monthly/quarterly GSTR-1.
   • Since AIS mainly fetches data from GSTR-1 filings, turnover of composite dealers may not appear or may appear lower.
3. Reporting Period Mismatch
   • GST returns follow the financial year (April–March).
   • AIS may reflect turnover based on transactions reported by deductors/collectors (TDS/TCS), sometimes causing timing differences.
4. Gross vs. Net Turnover Differences
   • GST turnover includes taxable + exempt supplies, while AIS may only capture taxable supplies or specific reported items.
   • This leads to variance in figures.
5. PAN Mismatch or Proprietorship Issues
   • If GST registration PAN does not match with the Income Tax PAN (common in proprietorships), turnover may not be reflected in AIS.
6. Delayed or Partial Data Upload
   • Sometimes, due to technical delays, GST data is not immediately synced with AIS, causing turnover mismatch.

 Conclusion
A difference between turnover in AIS and GST is normal, especially for GST composite dealers. For ITR filing purposes, always rely on your GST Annual Return and books of accounts rather than AIS figures. AIS is only a reference tool and may not reflect the full turnover correctly.