The term 'aggregate turnover' shall not include stock transfers effected within the same State having single GSTIN for the purpose of determining the threshold limit. However, where more than one GSTINs has been taken for branches located in the same State, then such branch transfers shall be included for computing threshold limit of Rs.2 crore to identify applicability of this audit requirement.
Will the term 'aggregate turnover’ includes stock transfers effected within the State having same GSTIN for determining the threshold limit?
Created by: WIRC-GST Helpdesk .
Modified on: Thu, 13 Jun, 2019 at 6:27 PM
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