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GSTR 9C

Juned Ahmad (Accountant) (111 Points)

05 December 2018

I have GSTN no. in 4 state same pan no.
Audit report required for different GSTN no or not

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5 Replies

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 06 December 2018

Its should be GSTN wise

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felix thomas (student) (159 Points)
Replied 06 December 2018

As per section 35(5) of the CGST act 2017 every registered person whose turnover exceeds the prescribed limit shall get his accounts audited by a chartered accountant or cost accountant. The prescribed limit is 2 crore. As the section talks about every registered person , if you have different GSTIN for a single pan all such registrations are required to conduct audit even if turnover of each gstin is below 2crores . However the aggregate turnover of all the gstin under a single pan shall exceed 2 crore.

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 06 December 2018

@ felix thomas

i have already read section ,

but as per section 25(4) cgst act if taxpayer has obtain multifple gst registration whether in one state or more than one state it shall be treated as a distinct person

now if "A" limited has three branchs (independent) IN STATE A, B, C, & THE TURNOVER OF A IS 50 LAC, B IS 1 CRORE, C IS 60, TOTAL COMES TO 2.10 CRORE , NOW PLZ LET ME KNOW WHICH BRANCH WILL FILE THE AUDIT REPORT (9c),

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chandra (acco) (101 Points)
Replied 06 December 2018

Sir small query is GSTR 9 available in gst portal sir

felix thomas (student) (159 Points)
Replied 06 December 2018

@ Pankaj Does the branches have the same PAN or a different PAN. If it’s the same PAN then irrespective of the turnover being less that 2 crore of each branch 9c is required to be filed for each distinct person as the aggregate turnover of all the branches combined exceeds 2 crore