Aggregate turnover in the preceeding gstr1 query

For a Service Professional how will the aggregate turnover in the preceding year be calculated:

1. As per Service rendered and Service tax paid and the Service tax returns filed

or

2. As per the income tax return The Service Tax return has been filed on the basis of bills issued.

For example "A" renders service to "B" and issues 6 bills the Service tax paid was for 6 bills and the returns filed accordingly. Whether or not the payment of the bills received.

Now the Income Tax returns was filed on cash basis.

So in the above example if "A" has issued 6 bills to "B" but received payment for only 3 so only 3 Bills will be considered for that year and the reaming be carried forward to the next year.

Because of the above the Aggregate Turnover will differ for both.

Now my question and confusion is what has to be taken into account for GSTR1 the Aggregate turnover of the Preceding year should it be taken as per Service Tax Payment and Returns or As Per Income tax Returns.

And what will be taken for Apr-June 2017

Hope to get a prompt reply.

Thank you

Dear Mr. Bikram,

Pls. refer section 2(6) for the definition of Aggregate Turnover.  You will get your answer.

Thanks & Regards,