How to Calculate Aggregate Turnover in GST Registration?
How to Calculate Aggregate Turnover in GST Registration?
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GSTGUY on Instagram: "⸻ Under the #GST Composition Scheme, aggregate turnover includes exempt supplies — but when calculating the 1% composition tax (0.5% CGST + 0.5% SGST), only taxable supplies are considered. This update, via Notification 1/2018-CT (w.e.f. 01-Jan-2018), brought relief to small traders and manufacturers handling mixed supplies by excluding tax liability on exempt sales. Eligibility under the scheme remains based on aggregate turnover (≤ ₹1.5 Cr for goods, ₹50 Lakh for services
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