Rule 42 Is Advance receipts against services included in Total Turnover

According to the information I found, the total turnover “F” under Rule 42 for Reversal of ITC from common credit is inclusive of advance receipts against services. As per the CGST Rules, 2017, the total turnover means the aggregate value of all taxable supplies, exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess1. The term “exempt supplies” includes non-taxable supplies and supplies which are wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act1. Therefore, the advance receipts against services, which are liable to tax at the time of receipt, are part of the taxable supplies and should be included in the total turnover for the purpose of Rule 42.