Meaning of Aggregate turnover - Business wise or alltogether

Aggregate turnover limit for GST registration in Tamilnadu is 40 lacs at present.

Aggregate turnover is for all business segments put together or Business wise?

We have a client with Business A turnover exceeding threshold limit and Business B below limit. Do we need to take registration for both business or for Business A only?

Replies (3)
Quick Summary
This discussion clarifies the meaning of 'aggregate turnover' for GST registration in Tamil Nadu. It confirms that aggregate turnover is calculated across all businesses under the same PAN, including taxable, exempt, export, and inter-state supplies. Therefore, if one business exceeds the 40 lakh threshold, GST registration is required for all businesses linked to that PAN, even if individual businesses fall below the limit. The options are to register separately or include the lower-turnover business as an additional place of business under the main registration.

Aggregate Turnover including
1) All Taxable supply ( No RCM)
2) Exempt Supply
3) Export Supply
4) Inter-state Supply
Excluding tax CGST , SGST , UTGST , IGST .
person having the same PAN .
So Take registration for both separately or Take registration for A Business , and show B Business as additional place of Business in A Business GST registration .
Aggregate turnover including
We have a one client and he is a doctor. He is receiving professional receipt of rupees 50 lakh per year and he is also receiving building rent is rupees 18 lakhs per year.Do we need take registration under GST or not? And why we need to take registration?

It includes PAN based turnover on all India basis. That means it takes into account all businesses on same PAN including exempt and taxable supplies.

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