CategoryAggregate Turnover
GoodsNormal Category StatesExceeds 40 lacs
GoodsSpecial Category StatesExceeds 20 lacs
ServicesNormal Category StatesExceeds 20 lacs
ServicesSpecial Category StatesExceeds 10 lacs


  • Aggregate Turnover is the total value of turnover of all business on the same PAN

  • Aggregate Turnover includes Taxable Sales, Exempt Sales, Exports, Interstate Sales

  • Aggregate Turnover excludes Tax under RCM, CGST, SGST/UTGST, IGST, Cess, value of goods & services not covered under GST Act