Aggregate Turnover explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
"Aggregate turnover" decides whether you must register, whether you can opt for composition and which threshold applies to you. The definition in section 2(6) of the CGST Act is wider than the turnover in your books. It is counted across every registration under the same PAN, across all States, and it includes exempt supplies and exports.
Section 2(6) defines aggregate turnover as the aggregate value of all taxable supplies (excluding inward supplies on reverse charge), exempt supplies, exports and inter-State supplies of persons with the same PAN, computed on an all-India basis, excluding central tax, State tax, UT tax, integrated tax and cess. Under section 22, registration is required when it exceeds Rs. 20 lakh in a financial year (Rs. 10 lakh in special category States), or Rs. 40 lakh for suppliers exclusively of goods in States that have opted for it.
What section 2(6) includes and excludes
The Background Material breaks the definition into parts.
Included:
- Taxable supplies.
- Exempt supplies: supplies at a nil rate, supplies wholly exempted under section 11, and supplies not taxable under the Act (alcoholic liquor for human consumption and the articles listed in section 9(2)).
- Exports of goods or services or both, including zero-rated supplies.
- Inter-State supplies, including inter-State supplies between units of a person with the same PAN.
Excluded:
- The value of inward supplies on which tax is payable by the recipient on reverse charge.
- Central tax, State tax, Union territory tax, integrated tax and cess.
The measure is PAN-based and not State-based. A business with three registrations under one PAN adds all three to test each one.
If you are close to a threshold, get the workings checked before you decide not to register. Our GST registration team can help you compute it correctly.
Worked computation (illustration)
One proprietor, one PAN, two States. The figures are illustrative.
| Item | Amount (Rs. lakh) | In aggregate turnover? |
|---|---|---|
| Taxable goods supplied from Maharashtra | 12 | Yes |
| Taxable services from Karnataka | 6 | Yes |
| Exempt services from Karnataka | 3 | Yes |
| Export of services from Karnataka | 4 | Yes |
| Inward supply of legal services on reverse charge | 5 | No |
| GST charged on outward invoices | 2 | No |
| Aggregate turnover | 25 |
The total is Rs. 25 lakh. The supplier is not exclusively supplying goods, so the base threshold is Rs. 20 lakh, and it has been crossed. The source's own examples show that if a PAN has Rs. 15,00,000 in Maharashtra and Rs. 7,00,000 in Tamil Nadu, the entity crosses Rs. 20,00,000 and registration is required in both States.
Thresholds under section 22
| Situation | Threshold (financial year) |
|---|---|
| Supplier of goods or services, normal States | Exceeds Rs. 20 lakh |
| Supplier from Manipur, Mizoram, Nagaland or Tripura (special category States for registration) | Exceeds Rs. 10 lakh |
| Supplier exclusively of goods, in States that have opted for the higher limit | Exceeds Rs. 40 lakh |
| Composition scheme eligibility (from section 2(6) discussion) | Rs. 1.50 crore, or Rs. 75 lakh for special category States |
Points from the Background Material:
- Under Explanation (iii) to section 22, the "special category States" for the purpose of the Rs. 10 lakh limit are, from 1 February 2019, Manipur, Mizoram, Nagaland and Tripura only.
- The Rs. 40 lakh limit for exclusive suppliers of goods is an enhancement at the request of the State. The source's table as of 31 December 2024 shows Rs. 20 lakh for goods in Arunachal Pradesh, Meghalaya, Sikkim, Uttarakhand, Puducherry and Telangana, and Rs. 40 lakh for goods-only intra-State supply in Jammu and Kashmir, Assam, Himachal Pradesh and all other States.
- A person is treated as exclusively engaged in supply of goods even if also making exempt supplies of services by way of extending deposits, loans or advances, so far as the consideration is interest or discount.
- For a taxpayer in a non-special category State with a branch in a special category State, the source's reading is that the threshold in the non-special State also becomes Rs. 10 lakh because the first proviso appears in the SGST Acts. This reading is described as one to apply with care.
If your position depends on which threshold applies, see GST registration thresholds: Rs. 40, 20 and 10 lakh.
Special cases
- Agents. The turnover includes all supplies made on the person's own account and on behalf of all his principals, per the Explanation to section 22.
- Job workers. Supply of goods after completion of job work by a registered job worker is treated as the principal's supply under section 143. Its value is not included in the job worker's aggregate turnover. The source lists goods returned to the principal, goods sent to another job worker on the principal's instruction and goods supplied directly from the job worker's premises by the principal as not included.
- Exempt supplies are included even though no tax is payable. A business making only exempt supplies can still cross the threshold.
- Threshold is on turnover, not tax. Once registered, the taxpayer must collect and pay tax irrespective of threshold. There is no post-registration exemption limit.
Steps to check your own figure
- Take every registration under the PAN, across all States.
- Add taxable supplies, exempt supplies, exports (including zero-rated) and inter-State supplies, on your own account and for principals.
- Leave out inward supplies on reverse charge, and the GST and cess charged.
- Compare the total with the threshold that applies to your supplies and States for the financial year.
- Recheck periodically. The test is a financial-year figure, so track it monthly.
For a comparison of aggregate turnover and turnover in a State (relevant for composition), see aggregate turnover vs turnover in State, and for a plain explanation, aggregate turnover: the five things it includes.
Need help with aggregate turnover and registration?
If you are near a threshold, run several units under one PAN or make a mix of taxable, exempt and export supplies, the calculation needs care before you decide whether to register. We can work out the figure with you and handle the GST registration if it is required, with GST amendment support later when new places of business are added.
Key takeaways
- Aggregate turnover is PAN-based and all-India, not State-based.
- It includes taxable, exempt and export supplies and inter-State supplies.
- It excludes inward supplies on reverse charge and all GST and cess.
- Registration threshold: Rs. 20 lakh (Rs. 10 lakh in special category States; Rs. 40 lakh for goods-only suppliers where the State has opted).
- Agents count their principals' supplies; a job worker excludes goods supplied as the principal's.
Read next
- Margin scheme for second-hand goods: Rule 32(5)
- Pure agent and reimbursements: Rule 33
- GST registration thresholds: Rs. 40, 20 and 10 lakh
- Aggregate turnover: how to calculate for registration
Disclaimer: Positions stated as on 30 September 2026, based on the CGST and IGST Acts and Rules as amended, the Finance Act 2026, and the ICAI Background Material on GST (14th Edition, July 2026). Verify current notifications before acting.