09 September 2017
Dear Sir, What is the meaning of aggregate turnover to be given in GSTR-1 ? We have four unit in same state and all have different registration no. but the PAN is same . Now each unit have to show their respective turnover in its return or the HO should give consolidated turnover figure taking turnover of all units and other units will leave the box blank?
09 September 2017
In GSTR1 we have to mention the Aggregate Turnover for FY 2016-17 and 1st Quarter of FY 2017-18. As per section 2(6) of CGST Act 2017 - “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.
So you need to mention turnover of company as a whole not separately of each unit.
10 September 2017
I was trying to say Post GST you have give GSTIN wise details No doubt for Pre GST turnover It should be aggregate Plz correct me if I am wrong
CAclubindia
