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Aggregate turnover is computed on an all-India basis for all GSTINs under the same PAN. It includes taxable, exempt, export and inter-state supplies, and excludes inward supplies taxed under reverse charge and the tax itself.
GST
Counting aggregate turnover for e-invoicing
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Provisions
Notification 10/2023-CT; Sec 2(6), CGST Act 2017
Analysis
If your Delhi GSTIN has ₹3 crore, Maharashtra ₹1.5 crore and Karnataka ₹1 crore, aggregate turnover is ₹5.5 crore, so all three GSTINs must e-invoice. Each GSTIN generates its own IRNs. Small branches often miss this because their own sales look small.
Close
- Add turnover of all GSTINs under the PAN for each year
- Exclude tax amounts and RCM inward supplies
- Compare with ₹5 crore
- Set up e-invoicing on every GSTIN if covered
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