9c filing doubt

If you have separate GST Registration, then you have to file separate GST 9c,showing each audited turnover figures.

One firm turnover above 5crore and other two firm turnover blow 2crore

For firm above 5cr Gstr 9c will be applicable and below 2cr GSTR 9 will be applicable. In case of you are not filing Gstr 9 ,the auto populated Gstr 9 will be considered as final one

For all three businesses he has to file GSTR 9C because turnover of an assessee should be considered at PAN level. As in this case if you clubbed turnover of all businesses it is more than the threshold limit of 2crs and if possible you can file p&l and BS GSTIN level otherwise you can upload consolidated financials and you need to reconcile each business turnover with each separate registration by filing different GSTR 9Cs..

It's already being clarified by cbic in press release on 3/7/2019 , need to file 9C for all the branches.

Extract from Press Released as below :

Turnover for eligibility of filing of reconciliation statement: It may be noted that the aggregate turnover
i.e. the turnover of all the registrations having the same Permanent Account Number is to be used for determining the
requirement of filing of reconciliation statement. Therefore, if there are two registrations in two different States on the
same PAN, say State A (with turnover of Rs. 1.2 Crore) and State B (with turnover of Rs. 1 Crore) they are both
required to file reconciliation statements individually for their registrations since their aggregate turnover is greater
than Rs. 2 Crore. The aggregate turnover for this purpose shall be reckoned for the period July, 2017 to March, 2018