How to Check Annual Turnover in GST Portal

What is Annual Aggregate Turnover or Annual Turnover?

"Aggregate turnover" means the cumulative value of all taxable supplies, including exports of goods and/or services, exempt supplies, and interstate supplies, about entities sharing the same PAN, and is calculated on an all-India basis. It is essential to note that this calculation excludes the value of inward supplies subject to GST under the reverse charge mechanism. Additionally, the aggregate turnover does not encompass Central tax, State tax, Union territory tax, Integrated tax, and cess.

In essence, the aggregate turnover comprises the summation of the following components:

• Value of all the goods and services that are taxed.
• Value of all Inter-state supplies.
• Value of all exempt pools of goods and services.
• Value of all exports of goods or services or both.

However, certain items are expressly excluded from the turnover calculation:

• Inward supplies attract taxes under reverse charge.
• Taxes and cesses levied under GST.
• Interstate supply of services.
• Transactions that do not qualify as the supply of goods or services.
• Supplies made outside India or received from outside India.

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How to View Annual Turnover on GST Portal: A Step-by-Step Guide

• Go to the GST Portal and log in using your login credentials.
• After logging in, you will see your dashboard with various tabs and options. Click on the ‘Services’ tab and then select ‘Returns Dashboard’ from the drop-down menu.
• On the Returns Dashboard page, you will see a table with different return types and periods. Select the financial year and the return type as GSTR-9 (Annual Return) and click on ‘Search’.
• You will see a list of GSTR-9 returns filed by you for the selected financial year. Click on the ‘View’ button under the ‘Action’ column for the return you want to view.
• You will be redirected to the GSTR-9 Annual Return page, where you can see various details of your annual turnover, tax liability, input tax credit, and other information. To view your annual turnover, you can look at the following tables:
  • Table 4: Summary of advances, inward, and outward supplies with applicable tax in the financial year.
  • Table 5: Overview of outward supplies without tax liability in the financial year.
  • Table 6: Breakdown of Input Tax Credit (ITC) availed during the financial year.
  • Table 7: Details of ITC reversed and ineligible ITC for the fiscal year.
  • Table 8: Additional information related to ITC.
  • Table 9: Overview of tax paid, as declared in returns filed during the financial year.
  • Table 10: Summary of transactions from the previous financial year reported in the returns of the current financial year.
  • Table 11: Differential tax paid due to declarations in Table 10.
  • Table 12: Particulars of transactions from the previous financial year reported in returns from April to September of the current financial year or the filing date of the annual return for the previous financial year, whichever is earlier.
  • Table 13: Differential tax paid due to declarations in Table 12.
  • Table 14: Amendments to information provided in returns for earlier tax periods in Tables 4, 5, 6, 7, 8, and 9.
  • Table 15: Differential tax paid due to amendments in Table 14.
  • Table 16: Breakdown of demands and refunds.
  • Table 17: Details of supplies received from composition taxpayers, deemed supply under section 143, and goods sent on an approval basis.
  • Table 18: HSN-wise summary of outward supplies.
  • Table 19: HSN-wise summary of inward supplies.
• The calculation of annual turnover for the previous and current financial years is as follows:
  • Annual turnover for the previous financial year: Sum of values in Tables 4, 5, 10, and 12, minus the values in Tables 7 and 14.
  • Annual turnover for the current financial year: Sum of values in Tables 4, 5, and 14, minus the values in Table 7.

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