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Shashi (Accounts Executive)     17 March 2019

Quarterly return.

Is it possible to opt quarterly return of GSTR-1 for one state and monthly return for other state?

Is the aggregate turn over is calculated state wise or PAN wise?

Please provide relevant provision or notifications.

   



 2 Replies

archana tanna

archana tanna   17 March 2019

PAN wise
Shivam RC

Shivam RC (Student)     18 March 2019

Aggregate Turnover is calculated PAN wise.

Refer definition of Aggregate Turnover as laid down u/s 2(6) of the CGST Act 2017.

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