For Normal Taxpayers who have filed all GSTR-3Bs:
Turnover reported in GSTR-3B Column 2 of Table 3.1 {(a),(b),(c) & (e)} during the Financial Year 2020-21 have been taken into consideration (in case all the returns have been filed for the same).
a) Outward taxable supplies(other than zerorated, nil rated and exempted).
b) Outward taxable supplies(zero rated).
c) Other outward supplies (nil rated, exempted).
d) Non-GST outward supplies.
Source Taxguru
