We revisit the lattice index theorem in the perspective of $K$-theory. The standard definition given by the overlap Dirac operator equals to the $\eta$ invariant of the Wilson Dirac operator with a negative mass. This equality is not coincidental but reflects a mathematically profound significance known as the suspension isomorphism of $K$-groups. Specifically, we identify the Wilson Dirac operator as an element of the $K^1$ group, which is characterized by the $\eta$-invariant.
Furthermore, we prove that, at sufficiently small but finite lattice spacings, this $\eta$-invariant equals to the index of the continuum Dirac operator. Our results indicate that the Ginsparg-Wilson relation and the associated exact chiral symmetry are not essential for understanding gauge field topology in lattice gauge theory.