Professional
289 Points
Joined July 2015
Defination of Aggregate turnover is very important for ascertaining threshold limit.It includes all kind of supplies effected by a person having same PAN(taxable,exempt,non-taxable)but excludes inward supply on which RCM is applicable and various taxes under GST law.So if aggregate T.O of all branches across India with same PAN is less than 20 lacs then no GST registration is required.
Also transaction within state by a branch will be considered intra-state.CGST and SGST applicable.