As per section 2 (6) of the GST Law, aggregate turnover means the aggregate value of all taxable supplies, exempt supplies, export of goods or services or both and inter State supplies of persons having the same PAN, to be computed on all India basis and excludes CGST/SGST, IGST, UTGST and cess. Aggregate turnover does not include value of inward supplies on which tax is payable on reverse charge basis.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 17)