GST REFUND - ADJUSTED TOTAL TURNOVER

[Chandru Ramachandran]

I have reproduced below the contents given in CGSTRule 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.

AI Summary

Clarification on GST Refund: Include Inter-state but Exclude Intra-state Services in 'Adjusted Total Turnover' Calculation. A query was raised regarding the calculation of 'Adjusted Total Turnover' for claiming a GST refund, specifically whether the value of outward supply of services in intra-state and inter-state transactions should be included. A response clarified that the value of outward supply of services for intra-state transactions should not be included, while inter-state transactions should be included in the Adjusted Total Turnover. This exchange was part of a discussion forum aimed at sharing knowledge on GST-related issues.