When an Entity has registrations in more than one State / UT, each unit/branch is treated as distinct person in terms of Section 25 of the CGST Act and each of these units is required to get its records audited under the GST Laws. (If falling under GST audit criteria).
However, following taxable person are not required to be audited:
Input Service Distributor
A person paying tax under Section 51 or Section ( i.e. TCS and TDS)
A casual taxable person
A non-resident taxable person
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