32. Non inclusion of RCM turnover in the definition of aggregate turnover and output tax

Non inclusion of RCM turnover in the definition of aggregate turnover and output tax

In case the recipient is required to pay GST under RCM then the supply on which he has paid the GST shall not be included in the computation of aggregate turnover. This has been explicitly provided in the definition on " aggregate turnover" . 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 all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.
Further the definition of output tax is given as follows under section 2(82)-
"output tax" in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis.
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