Turnover concept

Aggregate  Turnover  is define  under section  2(6)  of the CGST act  2017  as follows 

The  aggregate  turnover means aggregate  value of  all taxable supply  (excluding  RCM)  , exempt  supply , export  of goods  or services  or both , inter -state supply of persons having the same PAN  to be computed on all India basis , but excluding   CGST , SGST , UTGST , IGST and Cess ..