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

(b) With the help of the following information in the case of M/s Jayant Enterprises, Jaipur (Rajasthan) for the financial year, determine the aggregate turnover for the purpose of registration under the CGST Act. 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 Jayant 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 Rajasthan [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:- 1. As per section 2(47), 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). 2. 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. 3. Export supplies are specifically includible in the aggregate turnover in terms of section 2(6). 4. Supply made without consideration to units within the same State is a not a supply and hence not includible in aggregate turnover. 5. 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. The applicable turnover limit for registration, in the given case, will be 20lakh as Rajasthan is not a Special Category State and M/s. Jayant Enterprises is engaged in supply of goods and services. Although, the aggregate turnover of M/s Jayant Enterprises does not exceed 20lakh, it is compulsorily required to register in terms of section 24(i) irrespective of the turnover limit as it is engaged in making inter-State supply of goods in the form of exports to England.