In GST aggregate turnover means the aggregate value of all taxable supplies ( excludeding the value of Inward supplies on which tax is payable by a person on reverse charge basis) , exempt supplies , export of goods or services or both and inter-state supplies of a persons having the same PAN , to be computed on all. India basis but excludes Central Tax , Union Territory tax , integrated tax and cess. Read section 2 (6) of CGST act 2017
As per the Provision of Section 2(6) of the CGST Act 2017, AGGREGATE TURNOVER has been defined as under :
"Aggregate turnover means the value of all taxable supply [ excluding the value of inward supply on which tax is payable by a person on Reverse Charge basis ], Exempt supplies, Export of goods or services or both and Inter State supplies of a person 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."
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