GST resources
Aggregate Turnover: What Counts and Why It Matters
Most GST thresholds are tested against one figure: aggregate turnover. Count it wrongly and you can register late, stay in a scheme you no longer qualify for, or miss e-invoicing.
The definition
Section 2(6) of the CGST Act defines aggregate turnover as the total value of all taxable supplies, exempt supplies, exports of goods and services, and inter-state supplies between distinct persons with the same PAN, worked out on an all-India basis for that PAN. It excludes central, state, union territory and integrated tax and cess, and it excludes the value of purchases on which you pay tax under reverse charge.
In plain terms: add up every sale from every branch in India under your PAN, taxable or not, before GST.
What is in and what is out
| Included | Excluded |
|---|---|
| Taxable sales of goods and services | GST charged on those sales |
| Exempt and nil-rated sales | Purchases on which you paid reverse charge |
| Exports and SEZ supplies | Transfers between units under the same GSTIN |
| Inter-state transfers to your own branches in other states | Non-business receipts such as personal income |
Some items are treated specially for particular schemes; for example, interest on deposits is left out when testing composition eligibility. Ask a chartered accountant where your income is unusual.
The thresholds it decides
| Threshold | Aggregate turnover |
|---|---|
| Compulsory registration | ₹40 lakh (only goods, most states), ₹20 lakh, or ₹10 lakh in four states |
| Composition scheme | Up to ₹1.5 crore for goods (₹75 lakh in some states); ₹50 lakh for services |
| Late fee caps on GSTR-1 and GSTR-3B | Bands at ₹1.5 crore and ₹5 crore (previous year) |
| GSTR-9 annual return | Above ₹2 crore |
| QRMP scheme | Up to ₹5 crore (previous year) |
| HSN digits on invoices | 4 digits up to ₹5 crore, 6 digits above |
| E-invoicing | Above ₹5 crore in any year since 2017-18 |
| GSTR-9C reconciliation | Above ₹5 crore |
Worked example
Sri Lakshmi Stores in Mysuru had sales of ₹48,00,000 in 2025-26 before GST: ₹36,00,000 of taxable goods and ₹12,00,000 of exempt goods such as loose rice and vegetables. It collected GST on the taxable sales, and paid reverse charge on its shop rent.
Aggregate turnover is ₹36,00,000 + ₹12,00,000 = ₹48,00,000. The GST collected is left out, and so is the rent on which it paid reverse charge. At ₹48 lakh the store is above the ₹40 lakh registration limit, below ₹1.5 crore (so composition was an option), below ₹2 crore (no GSTR-9 needed), and below ₹5 crore (QRMP allowed, 4-digit HSN, no e-invoicing).
If it opened a second shop in Hassan under the same GSTIN, both shops' sales would be added. If it opened one in Ooty, Tamil Nadu, under a separate GSTIN with the same PAN, that shop's sales would also count towards the all-India aggregate.
Common mistakes
- Counting only taxable sales
- Adding GST to the turnover figure
- Looking at one branch instead of the whole PAN
- Using the current year when a rule looks at the previous year, or the other way round
- Forgetting that once e-invoicing applies it stays, even if turnover later falls
How to keep an eye on it
- Each month, total sales before GST from all branches under your PAN, including exempt sales
- Keep a running total for the financial year from 1 April
- Note the previous year's total on 1 April; QRMP, HSN digits and late fee caps use it
- Set alarms at the thresholds that matter to you: ₹40 lakh, ₹1.5 crore, ₹2 crore and ₹5 crore
- Compare your figure with the AATO the GST portal shows on your dashboard and ask about any difference
How TripleBill helps
TripleBill's sales reports give taxable and exempt sales for any period, per branch and in total, which is the starting point for checking your aggregate turnover against each threshold.
This page is general information about GST in India, not tax advice. Rates, thresholds and rules change; confirm with the GST portal or a chartered accountant before acting.
Last reviewed and sources
Last reviewed: November 2026. Facts on this page were checked against:
- CGST Act, 2017, sections 2(6), 2(112) and 22
- Notification No. 14/2019-Central Tax (composition limits)
- Notification No. 84/2020-Central Tax (QRMP)
- Notification No. 78/2020-Central Tax (HSN digits)
- Notification No. 10/2023-Central Tax (e-invoicing)
- Notification No. 15/2025-Central Tax (GSTR-9)
Frequently asked questions
Does aggregate turnover include GST?
No. It is the value of supplies before GST and cess.
Are exempt sales part of aggregate turnover?
Yes. Exempt and nil-rated sales are included.
Is aggregate turnover the same as turnover in a state?
No. Aggregate turnover is across all your registrations under one PAN in India; turnover in a state counts only that state's registration.
Which year's turnover is used?
It depends on the rule. Registration looks at the current year as it runs; QRMP, HSN digits and late fee caps look at the previous year; e-invoicing looks at any year since 2017-18.
Do purchases count?
No, with one twist: purchases on which you pay reverse charge are expressly excluded.
What is AATO?
Annual aggregate turnover, the term the GST portal uses for the figure it computes from your returns.
Is aggregate turnover calculated on the financial year?
Yes, from 1 April to 31 March. Registration is triggered within the year as soon as the running total crosses the threshold.
Do sales on credit count when billed or when paid?
When the supply is made and invoiced. Turnover is not reduced because a customer has not paid yet.
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