GST Aggregate Turnover Calculation — What to Include, Exclude & Thresholds

Updated: 3 June 2026 | CGST Act, 2017 — Section 2(6) | FY 2026-27

Aggregate turnover for GST = all taxable supplies + exempt supplies + nil-rated supplies + exports (zero-rated) + inter-state supplies, computed on an all-India PAN basis across all GSTINs. It excludes the value of inward supplies on RCM and the GST taxes themselves (CGST/SGST/IGST). Registration is mandatory when aggregate turnover exceeds ₹40L (goods) / ₹20L (services) / ₹10L (special category states).

₹40L

GST registration threshold for goods suppliers (normal category states)
₹20L for services | ₹10L for NE & special category states. Based on aggregate turnover under same PAN.

What to Include and Exclude in Aggregate Turnover

Supply / Item	Include?	Reason
Taxable supplies (standard rated)	Yes	Core taxable turnover
Nil-rated supplies	Yes	Explicitly included u/s 2(6)
Exempt supplies	Yes	Explicitly included u/s 2(6)
Exports of goods (zero-rated)	Yes	Zero-rated — counted even though no tax charged
Export of services (zero-rated)	Yes	Counted under aggregate turnover
Inter-state supplies (same PAN, diff. GSTIN)	Yes	PAN-level aggregation applies
CGST / SGST / IGST tax amounts	No	Tax is not part of turnover/value of supply
Inward supplies under RCM	No	Specifically excluded by Section 2(6)
Intra-GSTIN branch transfers (same state, same GSTIN)	No	Not a distinct supply under GST
Discount / credit notes (deducted from invoice)	No	Value of supply is net of discounts per Section 15

GST Registration Threshold — Aggregate Turnover Limits

Category	Threshold (Goods)	Threshold (Services)
Normal category states (Most states and UTs)	₹40,00,000	₹20,00,000
Special category states (Manipur, Mizoram, Nagaland, Tripura, Meghalaya, Sikkim, Arunachal Pradesh)	₹10,00,000	₹10,00,000
Other special category (Uttarakhand, Himachal Pradesh, Puducherry)	₹40,00,000	₹20,00,000

Composition Scheme Eligibility — Aggregate Turnover Limits

The Composition Scheme reduces compliance burden (quarterly returns, lower tax rates). A taxpayer is eligible only if the preceding year's aggregate turnover is within limits:

Type of Supplier	Composition Turnover Limit	GST Rate (Composition)
Manufacturers & traders (goods)	₹1,50,00,000 (₹1.5 crore)	1% of turnover (0.5% CGST + 0.5% SGST)
Restaurant services	₹1,50,00,000 (₹1.5 crore)	5% of turnover (2.5% CGST + 2.5% SGST)
Other service providers (QRMP)	₹50,00,000	6% of turnover (3% CGST + 3% SGST)

If turnover exceeds the limit mid-year, the taxpayer must exit the Composition Scheme from the first day of the month following the month in which the limit was crossed, and switch to regular GST filing.

Aggregate Turnover — Step-by-Step Formula

Step	Component	Note
1	Value of all taxable outward supplies	Net of GST, across all GSTINs of the same PAN
2	+ Exempt & nil-rated outward supplies	Goods and services that attract 0% GST
3	+ Exports (goods & services)	Zero-rated; include even if LUT/bond filed
4	+ Inter-state supplies (same PAN)	Between different GSTIN states of same entity
5	− CGST, SGST, IGST, Cess	Taxes not part of supply value
6	− Inward supplies under RCM	Specifically excluded per Section 2(6)
=	Aggregate Turnover	All-India, all GSTINs, same PAN

Frequently Asked Questions

What is included in aggregate turnover for GST?

Aggregate turnover for GST includes ALL supplies made by a taxpayer under the same PAN across all GSTINs in India: (1) Taxable supplies (standard-rated goods and services), (2) Nil-rated and exempt supplies, (3) Zero-rated supplies (exports of goods and services), (4) Inter-state supplies. It does NOT include: the value of inward supplies on which tax is paid under Reverse Charge Mechanism (RCM), and the taxes themselves (CGST, SGST, IGST, cess). The aggregate is computed on an all-India basis — all branches under the same PAN are combined.

Does export turnover count in aggregate turnover for GST?

Yes. Exports (zero-rated supplies) are explicitly included in aggregate turnover under Section 2(6) of the CGST Act, even though no tax is charged on exports. This is important for determining GST registration threshold and Composition Scheme eligibility. A business that exports goods worth ₹35 lakh but has no domestic turnover still crosses the ₹20 lakh threshold for service exporters and must register for GST (unless in special category states where the threshold is ₹10 lakh).

How is aggregate turnover calculated when a company has multiple GSTINs?

When a company has registrations (GSTINs) in multiple states under the same PAN, the aggregate turnover is the combined turnover of ALL such GSTINs across India. For example, if a company has GSTINs in Maharashtra and Karnataka with ₹30 lakh and ₹25 lakh turnover respectively, the aggregate turnover is ₹55 lakh. Importantly, stock transfers between branches in different states (inter-state transfers under the same PAN) are included in aggregate turnover. Transfers between branches under the same GSTIN within a state are generally not treated as separate supplies.

What is the threshold for mandatory GST registration?

The mandatory GST registration threshold based on aggregate turnover is: ₹40 lakh for suppliers of goods in normal category states (revised from ₹20L in 2019 for goods); ₹20 lakh for suppliers of services in normal category states; ₹10 lakh for all suppliers (goods or services) in special category states (Manipur, Mizoram, Nagaland, Tripura, Meghalaya, Sikkim, Arunachal Pradesh, Puducherry, Uttarakhand, Himachal Pradesh). Certain businesses must register regardless of turnover — e.g., inter-state suppliers, e-commerce operators, and those required to pay RCM.

Does aggregate turnover affect the Composition Scheme eligibility?

Yes. The Composition Scheme is only available if the aggregate turnover in the preceding financial year does not exceed: ₹1.5 crore for manufacturers and traders of goods; ₹75 lakh for restaurants (service-oriented composition dealers); ₹50 lakh for other service providers under the Composition Scheme (QRMP for services). If the turnover crosses the prescribed limit at any point during the financial year, the taxpayer must switch to the regular GST scheme from the first day of the following month and file GSTR-3B monthly thereafter.

GST Registration GST Return Filing Composition Scheme GST Invoice Format Reverse Charge Mechanism GSTR-9 Annual Return

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