As per section 2(6) of the CGST/SGST Act “aggregate turnover” includes the aggregate value of:
all taxable supplies,
all exempt supplies,
exports of goods and/or service, and,
all inter-state supplies of a person having the same PAN
The above shall be computed on all India basis and excludes taxes charged under the CGST Act, SGST Act, UTGST Act, and the IGST Act. Aggregate turnover shall include all supplies made by the Taxable person, whether on his own account or made on behalf of all his principals.
Aggregate turnover does not include value of supplies on which tax is levied on reverse charge basis, and value of inward supplies.