Concept of Aggregate Turnover in GST

Aggregate turnover clarifies included supplies and exclusions, determining GST registration and composition eligibility and computation method.

Aggregate turnover is the all India aggregate of outward supplies by a person under the same PAN, including taxable supplies, exempt supplies, exports and inter state supplies, but excluding inward supplies taxed under reverse charge and taxes/cess. Exempt and certain non taxable supplies affect composition scheme eligibility. 'Turnover in state' aggregates taxable (excluding reverse charge inward supplies), exempt, export and inter state supplies made from the state or UT, excluding GST and cess. The example shows inclusion of exports and branch transfers and exclusion of reverse charge inward supplies when computing aggregate turnover.