You have to consider Aggregate Turnover and not taxable turnover, aggregate turnover is defined under section 2(6) of the CGST Act (please refer) , if aggregate turnover is less than 2 crore then it's exempt to file, vide Notification 14/2024 dt 10/7/202 4 ( please refer and confirm)
Aggregate Turnover means 1) Taxable supply ( excluding RCM ) 2) Exempt Supply 3) Export of Goods or services ( if any) 4 ) Inter-state Supply excluding CGST , SGST , UTGST , IGST .
Last date to file GSTR9 is 31/12/2024 .
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