GST ITR turnover

In income tax return we should show Gross Turnover ( Including GST amount)or Net turnover (excluding GST amount )

In AIS show only Taxable amount... Excluding GST 

Replies (3)
Quick Summary
This discussion clarifies whether to report Gross Turnover (including GST) or Net Turnover (excluding GST) in your Income Tax Return (ITR). Based on the CGST Act definition, aggregate turnover excludes GST amounts, as these are collected for the government and not your income. It's recommended to exclude GST when reporting turnover in your ITR and to consult further guidance from CBDT and ICAI.

Section 2(6) of the CGST Act 2017( please refer) defines, aggregate turnover, so turnover includes 

1) Taxable supply you made 

2) exempt supplies 

3) export of Goods or services 

4) inter-state suplies

to be computed on all India basis, but excluding CGST , SGST , UTGST & IGST ,so in my opinion you have to exclude all GST taxes and show turnover. 

However you take more opinion on this.

Whatever you are collecting GST taxes that you deposit  with Government account , that is not your income, so you have to exclude or not to report in ITR . 

You can also refer CBDT clarification, and ICAI guidance note in this case of reporting turnover in income tax return. 

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