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Composition levy

lokesh agrawal (142 Points)

28 July 2019

Whether In Aggregate turnover we can include the all states turnover if they have different pan?

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2 Replies

Pankaj Rawat (GST Practitioner) (55042 Points)
Replied 28 July 2019

No. ........
Aggregate Turnover Computed for turnover

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Shivam RC (Student) (23683 Points)
Replied 28 July 2019

No..

The term Aggregate Turnover has been defined u/s 2(6) of the CGST Act 2017 :

"Aggregate Turnover means the aggregate value of all taxable supply ( excluding the value of inward supply on which tax is payable by a person in reverse charge basis ) exempt supply, export of goods or services or both and Inter State Supply of persons having the *"same Permanent Account Number"* to be computed on all India basis but excludes CGST, SGST, UTGST, IGST and Cess.

Therefore, turnover of same PAN entities to be computed to get the value of Aggregate Turnover.

Warm Regards.