Concept of Aggregate Turnover in GST
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....son having same Permanent Account Number (PAN). It is sum of value of all outward supplies falling in the following four categories: * Taxable supplies * Exempt supplies * Exports of goods or services or both * Inter-state supplies. but excludes * the value of inward supplies on which tax is payable by a person on reverse charge basis & taxes including cess paid under GST law. * CBEC....
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....ver, registered person, who is engaged in making any supply of goods which are non taxable(i.e. petroleum product & alcoholic liquor for human consumption) under this act who is not eligible to opt for composition scheme. "Turnover in state" or "Turnover in union territory" * "Turnover in state" or "Turnover in union territory" means the aggregate value ....