Aggregate turnover clarified: determines supplier eligibility for exemption and composition schemes under GST, excluding taxes and reverse charge inward supplies. Aggregate turnover determines supplier eligibility for registration thresholds and composition levy participation. It includes the aggregate value of taxable supplies (excluding inward supplies subject to reverse charge), exempt supplies, exports and inter State supplies by persons with the same PAN, computed on an all India basis, and excludes central tax, State tax, Union territory tax, integrated tax and compensation cess. Inward supplies under reverse charge are excluded from the recipient's aggregate turnover but remain part of the supplier's aggregate turnover. Aggregate turnover is distinct from State turnover: eligibility uses all India aggregate turnover while composition levy is calculated on State turnover.