https://www.taxtmi.com/forum/issue?id=120137 Aggregate turnover is the all India aggregate value of taxable supplies, exempt supplies, exports and inter State supplies (excluding central/State/UT/IT/cess). Taxpayers must include professional fees, interest income and rental receipts in aggregate turnover; exempt and nil rated supplies should be reported in GSTR 1 and in the exempt/non taxable fields of GSTR 3B and reconciled in the annual return. Adopting cash basis accounting allows reporting receipts when received (eg, hospital fees credited later, interest on FD maturity), while mercantile accounting records accruals. Remuneration from a partnership to a partner is not a supply between distinct persons for GST. en-us Thu, 12 Jun 2025 18:50:06 +0530 Thu, 10 Jul 2025 15:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120137 Aggregate turnover is the all India aggregate value of taxable supplies, exempt supplies, exports and inter State supplies (excluding central/State/UT/IT/cess). Taxpayers must include professional fees, interest income and rental receipts in aggregate turnover; exempt and nil rated supplies should be reported in GSTR 1 and in the exempt/non taxable fields of GSTR 3B and reconciled in the annual return. Adopting cash basis accounting allows reporting receipts when received (eg, hospital fees credited later, interest on FD maturity), while mercantile accounting records accruals. Remuneration from a partnership to a partner is not a supply between distinct persons for GST. Discussion-Forum GST Thu, 12 Jun 2025 18:50:06 +0530 https://www.taxtmi.com/forum/issue?id=120137