Concept of Aggregate Turnover in GST

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..... ndia basis for a person having same Permanent Account Number (PAN). It is sum of value of all outward supplies falling in the following four categories: Taxable supplies Exempt supplies Exports of goods or services or both Inter-state supplies. but excludes the value of inward supplies on which tax is payable by a person on reverse charge basis taxes including cess pa .....

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..... consumption. However, registered person, who is engaged in making any supply of goods which are non taxable(i.e. petroleum product alcoholic liquor for human consumption) under this act who is not eligible to opt for composition scheme. Turnover in state or Turnover in union territory Turnover in state or Turnover in union territory means the aggregate value of .....

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..... harge Rs. 7,00,000/- (iv) Transfer of goods to branch at Delhi (without GST) Rs. 40,00,000/- Compute the 'aggregate turnover under section 2(6) of the CGST Act, 2017 ? Answer : Computation of Aggregate turnover Particulars Turnover .....

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