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aggregate turnover in GST

sumit ojha (Student CA Final ) (35 Points)

22 February 2019

Hello sir/mam,
Intra state supply with deemed distinct person include in aggregate turnover or not?

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3 Replies

M.M Sachora (Tax Professional & Advisor) (1421 Points)
Replied 22 February 2019

yes supply with distinct person are considered while calculating Aggregate turnover

I attach file of "Concept of aggregate Turnover" for better understanding

Attached File : 855881 20190222113506 concept aggregte turnover.pdf downloaded: 52 times

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sumit ojha (Student CA Final ) (35 Points)
Replied 22 February 2019

thx for replay SIR,
but there is mention in attached also that only INTER sate supply with deemed distinct person include in aggregate turnover not INTRA state supply.

thank you

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Nithin Sivadas (Student CA CPT ) (212 Points)
Replied 24 February 2019

in my opinion,since supply b/w distinct persons is 'supply',intra state supply shall form part of taxable supplies. inter state supply b/w distinct person is separately given so that t/o is calculated on an all india basis and not for a state.