Zero rated Supply Turnover is the value of total supplies made on account of exports out of India including export to SEZ for the period for which refund of ITC has been sought for.
Answer: A zero rated supply turnover is the value of total supplies made on account of exports out of Indian including export to SEZ for the month or period for which refund of ITC has been sought. This is the value of supplies for the tax period made for export to a country outside Indian or to a SEZ by the taxpayer as mentioned in his GSTR-3B.
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