Gstr 9 and 9c will open only if we file previous years return.
But for a client it is opening inspite of not filing PYs returns.
Also they have filed only one branch that too gstr 9 only
It is a service providing company with 2 branches with same pan but 3 gst regn .
kindly advise
Hi Renu,
Please note that if the aggregate Turnover in preceding FY is less than 2crores then it is optional to file GSTR 9 & 9C. If Turnover is less than 5crores then it is optional to file GSTR 9C. If Turnover is more than 5crores then it is mandatory to file both GSTR 9 & 9C.
Accordingly you can check the applicability of GSTR 9 & 9C and file the previous years returns if applicable.
Thanks
Bhavana K L
Chartered Accountant
bhavana @ lbkca.in
L B K & Associates
CAclubindia
