Section 2(6) of CGST/ SGST Act defines aggregate turnover to include ‘inter-State supplies of person having same PAN’. Thus, stock transfers/ cross charges of services provided from a branch located in one State to a branch located in another State will be included in the aggregate turnover of the branch supplying the goods/services.
Will the term 'aggregate turnover’ includes stock transfers/ cross charges effected between branches located in two different States?
Created by: WIRC-GST Helpdesk .
Modified on: Thu, 13 Jun, 2019 at 6:25 PM
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