BMS LAW ASSOCIATES (ADVOCATE) 22 August 2019
I would suggest that do not include the GST amount in Turnover for Sec.44AD, unless we receive any clarification from CBDT or ITD reason for not including GST in TO is, presumptive income will also be calculated on the GST amount which is never consider as our income.
Therefore, I would say do not include GST amount in TO. Section 145A says about inclusion of tax for determining the income chargeable under the head Profits and gains of business & profession only and this section is not applicable for other purposes..
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