Filing of gstr 1

This query is : Resolved

Mayank Marcus (Querist)
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09 September 2017 Should branch include turnover of all branches and Head Office as a total turnover in GSTR 1 if all branches have their own GSTN but same PAN.. Urgently suggestion required

Arun Gupta

Arun Gupta (Expert)
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09 September 2017 no
In GST different GSTIN consider different Establishment
So,
you have to provide details individually only

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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09 September 2017 In GSTR1 we have to mention the Aggregate Turnover for FY 2016-17 and 1st Quarter of FY 2017-18. As per section 2(6) of CGST Act 2017 - “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.

So you need to mention turnover of company as a whole not separately of each unit.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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09 September 2017 For better understanding visit the youtube video from link given below:

https://youtu.be/bd2Jw9-wu1w

Arun Gupta

Arun Gupta (Expert)
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10 September 2017 I was trying to say Post GST you have give GSTIN wise details No doubt for Pre GST turnover It should be aggregate Plz correct me if I am wrong

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