turnover definition

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we have 24 gstn in various state.. so for a turnover should I consider each state's turnover as a seperate turnover or on PAN basis?
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In case of business verticals, the annual turnover of all the verticals would be aggregated to determine the threshold limit of Rs.20 lakhs for GST Registration.

and for annual return HSN summary? PAN basis or TIN basis?
tin basis


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