With the help of the following information in the case of M/s Avkash Enterprises, Jaipur (Rajasthan) for the financial year, determine the aggregate…

Computation of aggregate turnover of M/s Avkash Enterprises for the FY Particulars ₹ Supply of diesel on which Sales Tax (VAT) is levied by Rajasthan Government [Note-1] 1,00,000 Supply of goods, after the completion of job work, from the place of Avkash Enterprises, directly by the principal [Note-2] Nil Export supply to England [Note-3] 5,00,000 Supply to its own additional place of business in Rajasthan¹ [Note-4] Nil Outward supply of services on which GST is to be paid by recipient under reverse charge [Note-5] 1,00,000 Aggregate turnover 7,00,000 Notes:- As per section 2(47) of the CGST Act, 2017, exempt supply includes non-taxable supply. Thus, supply of diesel, being a non-taxable supply, is an exempt supply and exempt supply is specifically includible in aggregate turnover in terms of section 2(6) of the CGST Act, 2017.Supply of goods after completion of job work by a principal by declaring the place of business of job worker its additional place of business shall be treated as the supply of goods by the principal in terms of explanation (ii) to section 22 of the CGST Act, 2017.Export supplies are specifically includible in the aggregate turnover in terms of section 2(6) of the CGST Act, 2017.Supply made without consideration to units within the same State is a not a supply and hence not includible in aggregate turnover.Outward supplies taxable under reverse charge would be part of the "aggregate turnover" of the supplier of such supplies. Such turnover is not included as turnover in the hands of recipient. As per section 22 of the CGST Act, 2017 read with Notification No. 10/2019 CT dated 07.03.2019, a supplier is liable to be registered in the State/ Union territory from where he makes a taxable supply of goods and/or services, if his aggregate turnover in a financial year exceeds the threshold limit. The threshold limit for a person making exclusive intra-State taxable supplies of goods is as under:- (i) 10lakh for the States of Mizoram, Tripura, Manipur and Nagaland. (ii) 20lakh for the States of Arunachal Pradesh, Meghalaya, Puducherry, Sikkim, Telangana and Uttarakhand. (iii) 40lakh for rest of India. The threshold limit for a person making exclusive taxable supply of services or supply of both goods and services is as under:- (i) 10lakh for the States of Mizoram, Tripura, Manipur and Nagaland. (ii) 20lakh for the rest of India. The applicable turnover limit for registration, in the given case, will be 20lakh as Rajasthan is not a Special Category State and M/s. Avkash Enterprises is engaged in supply of goods and services. Although, the aggregate turnover of M/s Avkash Enterprises does not exceed 20lakh, it is compulsorily required to register in terms of section 24(i) of the CGST Act, 2017 irrespective of the turnover limit as it is engaged in making inter-State supply of goods in the form of exports to England.