The concept of Aggregate Turnover under GST is a very crucial aspect for deciding the applicability of various provisions under the GST Law - 

  1. Registration
  2. Composition Levy
  3. e-Invoice
  4. Annual Return - GSTR 9
  5. Reconciliation Statement - GSTR 9C
  6. Extension given for filing of GSTR 3B during COVID & Waiver of Interest related thereto

In this regard, it is to be noted that the computation of "Aggregate turnover" does not include GST and cess component.