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Turnover: section 2 of the CGST Act, 2017

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GST›CGST Act, 2017›Section 2, definitions

Clauses (6) and (112) define the two turnover figures the Act uses: aggregate turnover, computed on an all India basis across every registration under one Permanent Account Number, and turnover in a State or Union territory. Both leave out inward supplies taxed on reverse charge and the taxes themselves.[1]

Text

The text below is these clauses of the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Clauses 2(6) and 2(112), verbatim (show)

(6) "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;

(112) "turnover in State" or "turnover in Union territory" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess;

* Enforced w.e.f. 22nd July 2017.

2(6)aggregate turnover

"aggregate turnover" means the aggregate value of all taxable suppliesSection 2(6)

Aggregate turnover adds taxable supplies, exempt supplies, exports and inter-State supplies of all persons with the same Permanent Account Number, computed on an all India basis. Inward supplies taxed on reverse charge, and central tax, State tax, Union territory tax, integrated tax and cess, are left out.

2(112)turnover in State or turnover in Union territory

"turnover in State" or "turnover in Union territory" means the aggregate value of all taxable suppliesSection 2(112)

This figure counts the taxable and exempt supplies made within one State or Union territory, and exports and inter-State supplies made from it, by the taxable person. The same exclusions apply as for aggregate turnover.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Turnover clauses (6) and (112)

Questions to answer on the file5 questions
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References

  1. Central Board of Indirect Taxes and Customs. "Section 2. Turnover". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

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