Pending professional review. This content was drafted with Claude from official sources and has not yet been reviewed by an ArthaKara professional. Verify against the official sources before relying on it.
Simple meaningTotal value of all supplies of a PAN across India, used for thresholds.
Relevant ActCGST Act, 2017
Section / ruleSection 2(6)
Technical meaning
Aggregate value of all taxable, exempt, export and inter-State supplies of persons with the same PAN, excluding inward supplies under reverse charge and taxes.
Practical example
Used to check the registration threshold and QRMP eligibility.
Related terms
- GST Registration
Official reference
CGST Act, 2017, Section 2(6)
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