Ashok Traders, a sole proprietary concern is engaging in the supply of exempted and taxable goods within Kerala only. The following are the sales made by the dealer in the month of April, 2022. All the sales amounts are

Computation of Aggregate Turnover for Ashok Traders: As per Section 2(6) of the CGST Act, 2017, 'aggregate turnover' means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both, and inter-State supplies of persons having the same Permanent Account Number, to be computed on an all India basis but excludes Central tax, State tax, Union territory tax, Integrated tax and cess. Particulars Amount (₹) Intra-state sales of non-taxable goods (supply for calculation of aggregate turnover) 4,00,000 Intra-state sales of taxable goods (aggregate turnover includes value of all outward taxable supplies) 14,00,000 Intra-state sales of tobacco (an outward taxable supply) 3,00,000 Intra-state sale of alcoholic liquor for human consumption (being an exempted supply to be considered for the calculation of aggregate turnover) 4,00,000 Aggregate Turnover 25,00,000