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Meaning of Aggregate turnover - Business wise or alltogether

Manoj Kumar SV (Student CA Final ) (40 Points)

31 January 2022

Aggregate turnover limit for GST registration in Tamilnadu is 40 lacs at present.

Aggregate turnover is for all business segments put together or Business wise?

We have a client with Business A turnover exceeding threshold limit and Business B below limit. Do we need to take registration for both business or for Business A only?

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3 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14692 Points)
Replied 31 January 2022

Aggregate Turnover including
1) All Taxable supply ( No RCM)
2) Exempt Supply
3) Export Supply
4) Inter-state Supply
Excluding tax CGST , SGST , UTGST , IGST .
person having the same PAN .
So Take registration for both separately or Take registration for A Business , and show B Business as additional place of Business in A Business GST registration .

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Mahalakshmi Mp (2 Points)
Replied 12 December 2022

Aggregate turnover including
We have a one client and he is a doctor. He is receiving professional receipt of rupees 50 lakh per year and he is also receiving building rent is rupees 18 lakhs per year.Do we need take registration under GST or not? And why we need to take registration?