Professional
190 Points
Joined May 2012
According to the definition of aggregate turnover, the turnover of an agent cannot be included in the turnover of the principal. The definition is reproduced below for your ready reference:
“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.