Understanding "Turnover" in CGST Act: Includes Exports, Inter-State Supplies, Excludes Taxes and Cess.

"Turnover in State" or "Turnover in Union territory" under the CGST Act refers to the total value of all taxable supplies, excluding inward supplies taxed on a reverse charge basis, and exempt supplies within a State or Union territory. It includes exports and inter-State supplies of goods or services made from the State or Union territory by the taxable person. This definition excludes central tax, State tax, Union territory tax, integrated tax, and cess.

---

---

---