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Annual turnover in GST

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pls confirm what is the annual turnover in GST for annual return is 2 crores

it includes VAT TURNOVER OR NOT INCLUDE VAT TURNOVER

Example

1. VAT T.O. is. 43,00,000/-for first three months and GST T.O. is 18300000/- now it's applicable or not for GSTR 9 C

pls clarify
Replies (2)

In the above example since Turnover under GST is less than 2 Cr. GST Audit is not applicable.

CBIC has issued a clarification in respect of this matter.

Aggregate Turnover from 1st July 2017 is to be consider for determining the applicability of GSTR 9/9C.
Please refer Press release note of 3rd July 2019.


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