is exempt goods excluded from aggregate turnover in gst.

260 views 4 replies
is aggregate turnover excludes exempt goods in gst. as per notification.
Replies (4)

Not for GST applicability.

Only for tax liability of composition dealers, it is excluded.

I am asking in gst registration aspects

For calculation of  the aggregate turnover for registration purpose, it includes taxable as well as non-taxable supplies......

As per SECTION 2(6), Aggregate Turnover also includes the value of Exempt Supplies.

As per SECTION 2[6], "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.

But if you Supply only Exempted Goods or Services or both, then you are not liable for Registration under GST as per SECTION 23 [ PERSONS NOT LIABLE FOR REGISTRATION ].

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
20 June 2026
Chartered Accountant

ANV & Company

New Delhi

CA

View Details
Company
Featured 24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details
Company
24 June 2026
Senior Account (VA Client Operations)

Karbon Business

Bengaluru

CA Inter

View Details
Company
29 June 2026
ACCOUNTANT

SANDEEP AASHISH & CO

Araria

B.Com

View Details
Company
24 June 2026
Chartered Accountant - GST & Direct Tax

APL

Mumbai

CA

View Details
Company
Featured 15 June 2026
Senior Auditor

N. Dhawan & Co

New Delhi

CA Inter

View Details
Company
25 June 2026
AUDIT MANAGER

JDAS & ASSOCIATES

New Delhi

CA

View Details
Company
ARTICLESHIP 27 June 2026
CA Articled Trainee And Paid Assistant

SKAA & Associates

New Delhi

CA Inter

View Details