Aggregate Turnover in GST

What does Aggregate Turnover refer to, and what does it imply?

"Aggregate turnover," as defined by the law, is the total value of all taxable supplies, excluding the value of inward supplies on which a person is taxed on a reverse charge basis, exempt supplies, exports of goods or services or both, and inter-state supplies of persons with the same Permanent Account Number, computed on an all-India basis but excluding Central tax, State tax, Unio tax, and other taxes. The taxes levied by the following statutes are not included in this calculation.

Inclusion in the Total Turnover:

Exclusions from Aggregate Turnover:

The following supplies would not be included in a job worker's total turnover:

To calculate aggregate turnover, use the following formula:

Value of all (taxable supplies + exempted supplies + Nil Rated supplies + Zero rated supplies + Non GST supplies) – (GST Act taxes & compensation cess + inwards supplies + reverse charge supplies) of a person with the same PAN (Permanent Account Number) across all of his Indian
business entities.

As an example: Mr. A, who lives in Delhi, is a products merchant. He has a branch in Faridabad with the same PAN. The following is a breakdown of his sales (excluding GST) for the fiscal year 2019-20:-

The turnover in a state is not the same as the turnover in the aggregate!

States in the GST's Normal Category