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.
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Quarterly return.
Replies (2)
PAN wise
Aggregate Turnover is calculated PAN wise.
Refer definition of Aggregate Turnover as laid down u/s 2(6) of the CGST Act 2017.
Refer definition of Aggregate Turnover as laid down u/s 2(6) of the CGST Act 2017.
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