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

Replies (1)
  • Gross Turnover to Report: ₹23,00,000 (Exclude the GST component, edit manual autofill if necessary).

  • Applicable Base for 6%/8%: ₹23,00,000. Presumptive tax is calculated on the actual sales turnover, not on the collected tax liability.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
15 September 2026
Client-site CA associate

Aditya Muley and Co

Mumbai

CA

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details
Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details
Company
09 September 2026
Chartered Accountant

Aviv Global Private Limited

Ahmedabad

CA

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details