GST AUDIT TURNOVER

Dear Sir/Madam,
GST Audit Limit 2 Crore but how to calculate Turnover ??
1) Aggregate Turnover Or
2) Sale - Sale Return = Net Sale
Replies (4)

AGGREGATE T/O 

for each taxable goods & services, GST rates are different.
but, in certain cases--
Is GST rates are different for each types of dealers ?
( Example:- Dealer under composition scheme have fixed rates.... But in case of other types of dealers ???? )
aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;

Aggregate turnover includes aggregate value of all taxable supplies, exempted supplies, exports, interstate supplies. It is to be noted that aggregate turnover does not include taxes charged under GST acts.
Turn Over Include Sale Less Sale Rerurn Or Only Sale ??
which claim 2crore Turnover.

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