ITR-4 – Gross Receipts or Turnover for Section 44AD (GST Included or Excluded?)

I am filing ITR-4 under the Presumptive Taxation Scheme of Section 44AD.

I run an online business through e-commerce platforms. For FY 2025-26:

Total business receipts credited through the online platform (including GST): ₹27,00,000

Actual sales turnover excluding GST: ₹23,00,000

Since GST is collected on behalf of the Government and does not constitute my income, I would like to know:

What amount should be reported as "Gross Turnover or Gross Receipts" in ITR-4?

₹27,00,000 (including GST),Autofill or

₹23,00,000 (excluding GST)

For the purpose of calculating presumptive income under Section 44AD (6%/8%), should the percentage be applied on ₹27,00,000 or ₹23,00,000?

Kindly provide the correct legal position