Nikash Agrawal (6 Points)
22 January 2020
PrabuSubramanianThangavelpilai
(CA Article Assistant)
(132 Points)
Replied 22 January 2020
Aggregate Turnover as per Sec. 2 (6) – means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on a reverse charge basis), exempt supplies, exports of goods or services or both and interstate supplies of person having the same permanent account number, to be completed on all India basis but excludes central tax, Union territory tax, integrated tax and cess.
As per section 2(47) of the CGST Act, 2017, supply is said to be exempt, when it attracts nil rate of duty or is specifically exempted by a notification or kept out of the purview of tax (i.e. a non-GST supply).
Non-GST supply is the part of Exempt supply. Where exempted supply makes a part in aggregate turnover.
Hence the Non-GST supplies covered under the definition of aggregate turnover and to be reported in GSTR9C.
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