Aggregate turnover under GST: meaning and why it matters
Aggregate turnover under GST is the total value of all supplies under one PAN across India, including exempt and export supplies but excluding taxes.
Short answer
Aggregate turnover under GST is the total value of all taxable supplies, exempt supplies, exports and inter-state supplies made by persons having the same PAN across India, as defined in section 2(6) of the CGST Act, 2017. It excludes GST itself and inward supplies taxed under reverse charge. It decides registration, composition, QRMP and e-invoicing eligibility.
- Defined in
- Section 2(6), CGST Act 2017
- Computed
- All-India, per PAN
- Includes
- Taxable, exempt, export and inter-state supplies
- Excludes
- GST and inward supplies under reverse charge
What counts and what does not
Aggregate turnover covers every outward supply under the same PAN, regardless of state. It includes exempt supplies, such as unprocessed food items or healthcare services, and zero-rated supplies such as exports. It excludes the CGST, SGST, IGST and cess charged, and the value of inward supplies on which the business pays tax under reverse charge. Supplies between branches with different GSTINs under the same PAN are taxable supplies, but their treatment in aggregate turnover should be checked with your adviser for each threshold.
Thresholds linked to aggregate turnover
Many GST obligations depend on aggregate turnover in the current or previous financial year, so the same figure is tested several times a year as the business grows. The main thresholds are these.
- Registration: generally ₹40 lakh for goods and ₹20 lakh for services, lower in some special category states
- Composition scheme: up to ₹1.5 crore (₹75 lakh in some states)
- QRMP scheme: up to ₹5 crore
- E-invoicing: above ₹5 crore in any year from 2017-18
- HSN digits on invoices: 4 digits up to ₹5 crore, 6 digits above
Why it matters for startups
Founders often look only at taxable sales in one state and miss that exempt sales, exports and other states all count. A business with ₹15 lakh of export services and ₹10 lakh of domestic services, for example, has crossed the ₹20 lakh registration threshold. Track aggregate turnover monthly so you register and switch schemes on time.
Related services
Sources
Written by the Refogo Editorial Team from the official sources above and checked on 2026-10-31. Laws, rates and due dates change, and authorities often extend deadlines, so confirm your own case with a qualified professional. This is general information, not legal or tax advice. Read our editorial policy or report an error to support@refogo.com.
Common questions
Do exports count in aggregate turnover?
Yes. Exports and supplies to SEZs are included even though they are zero-rated.
Is aggregate turnover calculated per state?
No. It is calculated for all registrations under the same PAN across India.
Is aggregate turnover the same as income-tax turnover?
No. The definitions differ, and figures may not match, for example because of exempt supplies and branch transfers.