GST ITR turnover

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. 

Report turnover excluding GST in the ITR. The AIS shows the same.

• Accounting (AS 9 / Ind AS 115): GST collected is a liability to the Government, not revenue. Revenue is net of GST.

• Income-tax: Sec 145A prescribes the "inclusive" method (taxes included in purchases, sales and stock). ICDS illustrations show the profit is identical under both methods. The ITR "turnover" field follows the books (net of GST), and the tax audit reports any 145A adjustment.

• For Sec 44AB, 44AD and 44ADA turnover thresholds, take turnover excluding GST. Recognised practice and ICAI guidance on tax audit exclude GST where it is not credited to P&L.

• GST's "aggregate turnover" (Sec 2(6) CGST) also excludes taxes. Reconcile the ITR turnover with GSTR-3B taxable values (plus exempt and non-GST receipts) to avoid AIS mismatch queries.

For turnover reported in the ITR, generally show the sale value excluding GST where GST is collected separately on behalf of the Government and is not part of the business’s income. Reconcile the figure with the books and GST returns; AIS showing the taxable value may support that reconciliation, but AIS is not conclusive and can differ because of timing, classification or reporting. If GST is embedded in the sale price or the accounting treatment differs, review the underlying invoices and books before finalising the figure.

Turnover reconciliation should tie together the sales ledger, GST returns and AIS before filing. Manual reconciliation can be difficult; automation reduces repetitive matching while professional judgment remains in control. At Jir AI, our 2,000+ AI agents and 650+ integrations streamline GST, ITR, TDS, TCS and other compliance workflows, helping reduce manual workload by up to 70%. For help streamlining these workflows, connect with us on WhatsApp: https://wa.me/message/3HVOZ7HIY4ESC1