Gross turnover

Dear All,

Wheher the term "Gross Turnover" includes written back incomes also as concerned to VAT-240? For instance, assume that i have made provision for Salary in the PY & during the year i have written it back as it is not payable anymore. So in this case, whether the gross turnover includes those written back income also??

Plz clarify me.

Thanks & Regards

Sowmya S