calculation of turnover

[ShankarDurgaVaraPrasad P]

good afternoon to one and all,

i have one doubt. if i want to start a service oriented firm in two states, ex: head office in telangana and branch in andhra pradesh,then for the purpose of 20 lakhs limit for registration ,the two states turnover clubbed or treat separately?

thanks in advance

AI Summary

Registration threshold: aggregate turnover under the same PAN determines GST registration when supplies are inter State.
Aggregate turnover includes all taxable supplies (excluding inward supplies under reverse charge), exempt supplies, exports and inter State supplies of persons having the same PAN, computed on an all India basis and excluding central, State, Union territory and integrated tax and cess; for registration, supplies under the same PAN are clubbed when they are inter State, whereas purely intra State supplies are assessed separately at the State level.