"Aggregate turnover," as defined by the law, is the total value of all taxable supplies, excluding
the value of inward supplies on which a person is taxed on a reverse charge basis, exempt supplies,
exports of goods or services or both, and inter-state supplies of persons with the same Permanent
Account Number, computed on an all-India basis but excluding Central tax, State tax, Unio tax, and other
taxes. The taxes levied by the following statutes are not included in this calculation.
Value of all (taxable supplies + exempted supplies + Nil Rated supplies + Zero rated supplies + Non
GST supplies) – (GST Act taxes & compensation cess + inwards supplies + reverse charge supplies) of
a person with the same PAN (Permanent Account Number) across all of his Indian business
As an example: Mr. A, who lives in Delhi, is a products merchant. He has a branch in
Faridabad with the same PAN. The following is a breakdown of his sales (excluding GST) for the fiscal
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