In order to calculate turnover, aggregate turnover should be taken into account. It refers to the aggregate value of all taxable supplies excluding inward supplies subject to reverse charge, but including exempt supplies, exports of goods or services or both and inter-state supplies of individuals/entities having the same PAN, calculated on an all-India basis. CGST, IGST, UTGST, SGST, and cess are notably excluded while assessing the aggregate turnover.