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Gst annual return branch

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(Querist)
25 December 2021 We have a branch in mumbai.but the turnover of the location is below 2 cr .but at entity level the turnover exceed 5 crore .I want to ask that branch is required to file annual return.( 9 & 9c ).
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
25 December 2021 Yes, branch is required to file annual return in such a case.

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