Meaning of Aggregate turnover for GST Composition Scheme



Any person whose turnover in the preceeding Financial year does not exceeds Rs.75 Lakh can opt Composition scheme of registration under GST for payment of Tax.


However, in respect of following states, the turnover is Rs.50 Lakh


  • Arunachal Pradesh
  • Assam
  • Manipur
  • Meghalaya
  • Mizoram
  • Nagaland
  • Sikkim
  • Tripura
  • Himachal Pradesh


Note : Aggregate turnover include

  • Turnover of all taxable supplies
  • Turnover of Exempted Supplies
  • Exports made by all person with same PAN

   Aggregate turnover excludes :

  • Inward supplies under reverse charge




Apply GST Registration @ ₹ 999Apply Import Export Code @ ₹ 3000
Apply Trademark Registration ₹ 5500*Apply LLP Registration ₹ 6000*

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