Vinod, a supplier of goods in Vadodara furnishes the following particulars pertaining to supplies likely to be effected by him during the third and fourth quarters of the FY 2017-18: Value of supply of goods chargeable t

Computation of total supplies of Vinod Particulars Rs. (in Lakhs) Value of Supply of goods chargeable to GST 18 Goods to be supplied to World Health Organisation [Though this is an exempt SUPPLY BUT INCLUDIBLE for ascertaining aggregate turnover] 4 Aggregate Turnover 22 It is to be noted that aggregate turnover would include, Taxable Supplies, Exempt Supplies, Zero Rated Supplies and Inter State Supplies, but not supplies through the Reverse Charge Mechanism route. Since the aggregate turnover during third and fourth quarter of 2017-18 of Mr. Vinod exceeds ₹ 20 lakhs, he is advised to apply for registration under GST laws.