Learn how GST Aggregate Annual Turnover is calculated across all branches under a single PAN, including exports and exempt sales, to assess e-invoicing liability.
Abhishek Kumar
Senior Finance & ERP Systems Architect, Werkora
Aggregate Annual Turnover (AATO) under Section 2(6) of the CGST Act combines all taxable supplies, exempt supplies, zero-rated exports, and inter-state branch transfers of all GST registrations operating under the same Permanent Account Number (PAN). It excludes inward supplies under RCM and GST taxes. Even if an individual factory unit bills only ₹1.5 crore, it must e-invoice if all units under the PAN exceed ₹5 crore.
A common misconception among business owners is that e-invoicing threshold eligibility is evaluated independently for each state GSTIN or factory unit. Section 2(6) of the CGST Act explicitly provides that turnover must be computed on an all-India basis across every registration sharing the same PAN.
To compute your true AATO, sum the following figures for the entire financial year:
Do not include inward purchases subject to reverse charge mechanism (RCM), nor CGST, SGST, IGST, or GST compensation cess.
Consider a garment manufacturer with a spinning mill in Coimbatore (turnover ₹3.2 crore) and a garmenting unit in Tirupur (turnover ₹2.5 crore). If the spinning mill transfers ₹1.2 crore worth of yarn to the garmenting unit, that inter-state or intra-state distinct-person transaction swells the aggregate turnover. Their combined PAN turnover easily exceeds ₹5 crore, binding both units to mandatory e-invoicing.
Werkora equips every shop-floor supervisor, line operator, storekeeper, and accountant with their own dedicated login with plans sized for your operation.
Yes. Stock transfers between distinct GSTINs of the same PAN are treated as taxable supplies under Schedule I and count toward the ₹5 crore threshold.
Yes. Service fees charged by a job worker to a principal constitute taxable service revenue and are included in the job worker's AATO.
Senior Finance & ERP Systems Architect, Werkora
Senior accountant and enterprise systems specialist with 9+ years of experience across Indian GST/TDS compliance, SAP S/4HANA, Tally Prime, and finance automation. Direct operational background in precision instruments manufacturing and multi-jurisdictional statutory compliance with a zero-penalty record.
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Benchmark your current software bills against Werkora's unit-based pricing (10 users/unit · min 3 units).
Projected 3-Year Savings for Your Operation (3 Factory Units · 30 Users)
Save up to ₹6.8 Lakhs over 3 years
Compared to standard per-user seat pricing models like ERPNext ($13.50/user/mo).
Each unit includes 10 active user seats (Operations, Store, Accounts, Planning).
Base commitment minimum is 3 units (30 user seats total).
Commitment Term:
₹14,997/mo (3 Units · 30 Seats)
Annual Cost
₹1,79,964
3-Year TCO
₹5,39,892
$13.50 / user / mo
Annual Cost (30 Users)
₹4,05,816
3-Year TCO
₹12,17,448
₹499 / user / mo (~$6)
Annual Cost (30 Users)
₹1,79,640
3-Year TCO
₹5,38,920
$8 / user / mo
Annual Cost (30 Users)
₹2,40,480
3-Year TCO
₹7,21,440
$50+ / user / mo
Annual Cost (30 Users)
₹15,03,000
3-Year TCO
₹45,09,000
Review the ERP buying guide or contact us to discuss the units, users, and deployment options your factory needs.
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