Aggregate turnover under GST explained

What is included

• Taxable supplies, including supplies between your own GSTINs in different states
• Exempt supplies, including nil-rated and non-taxable supplies
• Exports of goods and services
• Inter-state supplies

What is excluded

The value of inward supplies on which you pay tax under reverse charge is excluded, and so are the CGST, SGST, UTGST, IGST and cess amounts themselves. Activities in Schedule III, which are neither goods nor services, are also left out.

Why the number matters

Registration is required once aggregate turnover crosses the applicable threshold, which is lower in some special category states and higher for exclusive suppliers of goods in states that adopted the higher limit. The same figure decides composition eligibility, e-invoicing applicability, the number of HSN digits on invoices, and whether GSTR-9 and GSTR-9C are required. Because it is PAN-wide, a business with branches in several states adds all of them together.

A worked example

A trader with a GSTIN in Maharashtra sells Rs. 60 lakh of taxable goods and Rs. 10 lakh of exempt goods, and its Gujarat GSTIN sells Rs. 20 lakh, including Rs. 5 lakh of stock transfers from Maharashtra. Aggregate turnover is Rs. 90 lakh: all three figures count, the stock transfer is already inside the Maharashtra sales, and the tax charged on invoices is left out. Purchases on which the trader paid reverse charge tax are not added.

Get it handled for you

Need GST registration done right the first time? Our chartered accountants prepare the documents, file the application and handle any query, so you do not have to visit the GST office. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.