Glossary
What is aggregate turnover?
The one figure that decides whether you must register, whether you may join composition, and which GST rules apply to you.
Updated
In short
Aggregate turnover is the PAN-wide value of your taxable, exempt, export and inter-state supplies, before GST. SimpleERP's sales register gives you the taxable value of every invoice to add it up.
Aggregate turnover is the total value of all taxable supplies, exempt supplies, exports and inter-state supplies made by everyone with the same PAN across India, computed on an all-India basis. It excludes the GST itself and inward supplies taxed under reverse charge. It is the figure that decides the registration threshold, composition eligibility, e-invoicing and whether GSTR-9 is optional.
Aggregate turnover: a worked example
Lakshmi Steel Furnitures adds up FY 2026-27, illustrative figures:
| Item | Counts? | Value |
|---|---|---|
| Taxable sales within Tamil Nadu | Yes | ₹31,20,000 |
| Inter-state sales to Karnataka | Yes | ₹5,80,000 |
| Export to a buyer in Sri Lanka | Yes | ₹1,40,000 |
| CGST, SGST and IGST collected | No | ₹6,66,000 |
| Purchases from Tamil Nadu Steels | No | ₹19,50,000 |
| Aggregate turnover | ₹38,40,000 |
FAQ
Questions, answered
Is aggregate turnover the same as my sales total?
Aggregate turnover is not quite your sales total. It is the value of supplies before GST, including exempt and export sales, added across every GSTIN under your PAN. Your invoice total includes tax, so start from taxable value, not the amount the customer paid.
Do I include sales from my branch in another state?
Sales from a branch in another state are included. Aggregate turnover is computed per PAN on an all-India basis, so the supplies of every GSTIN registered under the same PAN are added together, even though each GSTIN files its own returns.
Which thresholds use aggregate turnover?
Registration (₹40 lakh for goods and ₹20 lakh for services in most states), the composition limit, e-invoicing (₹5 crore), the optional limit for GSTR-9 (₹2 crore) and quarterly filing under QRMP all use it, as notified. Check the GST portal for the current figures.
Does a credit note reduce aggregate turnover?
A credit note does reduce aggregate turnover when it lowers the value of a supply, by the note's taxable value. In SimpleERP credit notes appear in the sales register beside invoices, so the net taxable value is already shown.
Related
Keep reading
GST registration threshold
The aggregate turnover above which GST registration is compulsory: ₹40 lakh for goods, ₹20 lakh for services in most states.
Read moreGSTR-9
The annual GST return that consolidates a financial year of outward supplies, inward supplies, tax paid and ITC.
Read moreReports & dashboard
A morning dashboard and a catalogue of reports, each with filters, print and CSV export.
Read more
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