Find
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.
GST
Counting turnover for the GST threshold
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Sec 22(1), CGST Act 2017; Notification 10/2019-CT
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.
Close
- Add up all sales across all your businesses on the same PAN.
- Include exempt items and all payment modes.
- Leave out GST itself from the figure.
- Compare with the threshold for your State and type of supply.
Many small sellers forget to include exempt sales and cross the threshold without knowing.
Connect now
A Savvy replies in minutes.
Fixed price before you pay. Your Savvy is paid only after you accept the work.
General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.