What if there are seven subscribers to MOA and AOA?
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auditor appointment Can a director resign before filing of INC-20A?
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Click here to view / answer Share it onIn how many days we have to pay fees after successfully upload the DSC affix pdf in MCA V3 portal?
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Can an NRI/Foreign National be a director or Shareholder in a Public Limited Company? and if yes, then what are the conditions for the same?
What are the reporting and disclosure requirements for foreign directors in an Indian company?
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Yes, the aggregate turnover of a taxpayer includes the value of inward supplies received on which reverse charge mechanism (RCM) is payable.
According to the Central Goods and Services Tax (CGST) Act, 2017, the aggregate turnover of a taxpayer is the value of all supplies (taxable supplies exempt supplies exports inter-state supplies) made by the taxpayer during a financial year.
As per the definition of turnover, it includes the value of all taxable supplies, including supplies on which the recipient is liable to pay tax under reverse charge. Therefore, the value of inward supplies received on which RCM is payable should be included while calculating the aggregate turnover of a taxpayer.
It is important for taxpayers to accurately calculate their aggregate turnover, as it determines their eligibility for registration under GST, filing of GST returns, and various other compliance requirements under the GST regime.