“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.
– Turnover will be computed on all India basis. Following type of turnover will be included in turnover with same PAN;
– All Taxable supplies
– All Exempt supplies
– Export Turnover
However following are not included in turnover;
– inward supplies under reverse change
– integrated tax and cess.