GST Practitioner & Accounts
15035 Points
Joined March 2014
As per section 2(6) of the CGST act Aggregate Turnover under GST
1) All Taxable supply (excluding RCM ) (sales )
2) Exempt supply (sales )
3) Export of Goods (sales )
4) Interstate supply ( Sales )
All above is computed all India basis , if you are having different branched across India
All your sales (Turnover ) in above cases will be credit side of profit & Loss Account under sales ( Direct Income )