Dear Viswesh, their are two views first is to include the turnover of the period from 01.04.2017 to 30.06.2017. On the other hand Press information Bureau on 03.07.2019 clarify that 3 month period should not be included while calculating the turnover. But my advice is to take first option on a safer side and include the turnover of 3 months also.
CAclubindia
