Aggregate turnover is the aggregate value of all taxable and exempted supplies of goods and services whether it is inter-state, intra state or export supplies of assessees having the same PAN and the same shall be computed on an all-India basis. However, aggregate turnover doesn’t include the following:
1. the value of inward supplies on which tax has to be paid under the reverse charge mechanism.
2. any tax charged under this act i.e., CGST, SGST, IGST and Cess.