Clarification

This discussion seeks clarification on whether the GST annual return limit (quarterly/monthly) is calculated based on the total turnover across all states registered under the same PAN, or on a state-by-state basis. The consensus suggests that the aggregate turnover, as defined under Section 2(6) of the GST Act, is computed on a 'one India, one PAN' basis, meaning the total turnover across all states under the same PAN determines the applicable limit.