❓ Do You Know?

Does ‘Aggregate Turnover’ include CGST, SGST, UTGST, IGST, and Cess for checking the ₹5 Crore applicability limit? ✅ The Correct Answer: NO. As per Section 2(6) of the CGST/SGST Acts, aggregate turnover EXCLUDES the value of: ✔️ Central Tax (CGST) ✔️ State Tax (SGST) ✔️ Union Territory Tax (UTGST) ✔️ Integrated Tax (IGST) ✔️ Compensation Cess Meaning — GST and Compensation Cess paid are NOT counted while determining whether your turnover crosses ₹5 Crore. 🔍 But here’s the important twist: 👉 All other taxes, duties, and cess (except GST) must be INCLUDED while computing the ₹5 Crore threshold. 🎯 Why This Matters? Because the ₹5 Crore limit decides your: ✔️ Annual Return type ✔️ Reconciliation requirements ✔️ GSTR-9C applicability ✔️ Audit-related compliances 📍 By Delhi GST & Tax Experts Follow for more GST, GSTR-9C & Audit insights!