the turnover of supplies in respect of which refund is claimed under subrules (4A) or (4B)

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....he turnover of supplies in respect of which refund is claimed under subrules (4A) or (4B)<br> Query (Issue) Started By: - Basha AbdulRazack Dated:- 23-6-2018 Last Reply Date:- 25-6-2018 Goods and Serv....

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....ices Tax - GST<br>Got 2 Replies<br>GST<br>Sir/Madam Adjusted Total turnover&quot; means the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding - (a) the ....

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....value of exempt supplies other than zero-rated supplies and (b) the turnover of supplies in respect of which refund is claimed under subrules (4A) or (4B) or both, if any, during the relevant period;....

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.... With reference to the above please explian the point (b) (Turnover means What type of Turnover) Regards Abdul Razack.b Reply By Alkesh Jani: The Reply: Sir, The CGST Rules, 2017 has been amende....

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....d from time to time, with regards to your query, sub-rule 4A or 4B, of Rule 89 of CGST Rules, 2017. You are requested to refer Notification No. 75/2017-CT dated 29.12.2017 and Notification No.3/2018-C....

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....T dated 23.01.2018. In simple language it can be said that if you have availed benefits under Notification No.40/2017 (Rates) or 41/2017 (Rates), the same is to be excluded, to arrive at adjusted tur....

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....nover. Our experts may correct me if mistaken. Thanks Reply By Ganeshan Kalyani: The Reply: Supplies made to recipient for export is taxable at 0.05% CGST. If this benefit is availed then it is no....

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....t to be considered for adjusted total turnover.<br> Discussion Forum - Knowledge Sharing ....