GST REFUND - ADJUSTED TOTAL TURNOVER, Goods and Services Tax - GST

[Chandru Ramachandran]

I have reproduced below the contents given in CGST Rule 89 towards the norms to be followed for claiming GST Refund:

"Adjusted Total Turnover" means the sum total of the value of- (a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services;

Need clarification whether the value of outward supply of services done in intra-state and inter-state is to be included in the Adjusted Total Turnover while claiming refund.

Those, who have knowledge on the above, may please share their views.

Posts / Replies

[Nandan Khambete]

value of outward supply of services done in intra-state will not be included and done inter-state will be included