Aggregate turnover: includes taxable, exempt and export supplies across same PAN; excludes GST taxes, reverse charge and inward supplies.

Aggregate turnover includes all taxable and non taxable supplies, exempt supplies, and exports of goods and/or services by persons with the same PAN, computed on an all India basis; it excludes taxes charged under CGST, SGST and IGST Acts and does not include supplies subject to reverse charge or inward supplies.

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