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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Understanding Aggregate Turnover: Composition Scheme Eligibility Excludes Taxes, Compensation Cess, and Reverse Charge Inward Supplies</h1> Aggregate turnover for determining eligibility for the composition scheme is calculated as the total value of all outward supplies, including taxable supplies, exempt supplies, exports, and inter-state supplies, for a person with the same PAN. This calculation excludes taxes levied under central, state, union territory, and integrated taxes, as well as compensation cess. Additionally, inward supplies subject to reverse charge tax are not included in the aggregate turnover calculation.
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