Answer

1. F

   Facts

   Yes, all sales count, whether paid by cash, UPI, card or credit. Aggregate turnover also includes exempt sales and inter-State supplies on the same PAN across India.

2. P

   Provisions and law

   • Sec 22(1), CGST Act 2017Registration needed when aggregate turnover in a year crosses ₹20 lakh, lower in special category States
   • Notification 10/2019-CTThreshold of ₹40 lakh for persons supplying only goods, with some State exceptions
3. A

   Analysis

   Sec 22(1) uses aggregate turnover, which covers taxable, exempt and export supplies of all businesses on your PAN, before GST. Example: a fruit and dry fruit shop sells ₹25 lakh of fresh fruit (exempt) and ₹18 lakh of dry fruits (taxable) in a year; aggregate turnover is ₹43 lakh, above ₹40 lakh, so registration is needed even though taxable sales are only ₹18 lakh.

4. C

   Conclusion

   1. 1Add up all sales across all your businesses on the same PAN.
   2. 2Include exempt items and all payment modes.
   3. 3Leave out GST itself from the figure.
   4. 4Compare with the threshold for your State and type of supply.

Many small sellers forget to include exempt sales and cross the threshold without knowing.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.