Aggregate turnover determines composition scheme eligibility; includes all supplies but excludes GST taxes and inward or reverse charge supplies. Aggregate turnover for composition scheme eligibility is defined under Section 2(6) as the value of all supplies, including taxable and non taxable supplies, exempt supplies and exports, but excluding taxes under CGST/SGST/IGST, the value of inward supplies, and supplies taxable under reverse charge for a person with the same PAN.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Aggregate turnover determines composition scheme eligibility; includes all supplies but excludes GST taxes and inward or reverse charge supplies.
Aggregate turnover for composition scheme eligibility is defined under Section 2(6) as the value of all supplies, including taxable and non taxable supplies, exempt supplies and exports, but excluding taxes under CGST/SGST/IGST, the value of inward supplies, and supplies taxable under reverse charge for a person with the same PAN.
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