A firm have its branch in tamil nadu and is registered in both the state for gst.
The turnover of HO is more then 2 cr in fy 18-19. Whereas, branch have nil sale and purchase. There is no transactions during fy 18-19.
Then is branch required to file gstr 9 and gst 9c.
note: branch have filed all gst 3b return late. So, nil Gstr 9 cannot be filed.
Yes .... need to file 9 of aggregate turnover under same pan is more then 2 crore & required to file 9C also if turnover exceeds 5 crore.
Hence need to file 9 for both HO & branch
CAclubindia
