what is included in aggregate turnover

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when an agent makes supply on behalf of principal , is this supply also included in aggregate turnover of principal
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Yes, if the supply of goods is in control of agent.

does that mean that it will be included in turnover of both agent and principal

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.

 

It will be included in the Principal's Turnover...

Refer Section 2(6) of the CGST Act 2017 for the definition of Aggregate Turnover.
good clarification and information
Originally posted by : Shivam RC
It will be included in the Principal's Turnover...Refer Section 2(6) of the CGST Act 2017 for the definition of Aggregate Turnover.

Dear Shivam,

 

I have reproduced the definition above, please elaborate which part of the definition gives the meaning as mentioned by you? 


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