Meaning Turnover u/s 44AB clause a

This discussion clarifies whether Goods and Services Tax (GST) should be included when calculating turnover under Section 44AB(a) of the Income Tax Act. While Section 145A suggests including indirect taxes, the consensus here is that GST should generally be excluded from turnover for Section 44AB(a) purposes. This is because GST collected from customers and paid to the government is not considered part of your actual business earnings.