Turnover Computation under Composition levy

Aggregate turnover helps in calculating the threshold limit and composition scheme, while the Turnover of a state is used in calculating Composition levy.

Turnover in a State means the aggregate value of :

all taxable supplies,
exempt supplies,
exports of goods and / or services made within a State by a taxable person and
inter-state supplies of goods and / or services made from the State by the said taxable person
excluding taxes, if any charged under the CGST Act, SGST Act and the IGST Act, as the case may be.

Update : The CBIC has issued a notification increasing the limit from Rs 1 crore to Rs 1.5 crores.  The notification comes into effect from 1st April 2019.