Annual return under GST

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we have four branches in different state having turnover less than 2 cr. each in total is more than 2 Cr.,whether we have to file four audited annual return or file without audit.

Replies (4)

Audit of all the 4 branches have to be done . Because under GST the definition of Turnover incluses aggregate turnover. Here , since the Aggregate turnover of all the branches is exceeding Rs. 2 CR, you have to do the audit of all the branches.

As per my understanding, you will be required to file 4 Reconciliation Statements after Audit in Form GSTR-9C. 

 

The Turnover is computed PAN Based and not GSTIN Based.

you have to audit for all the four branches.

audit is required in the above given case as the turnover exceeds rs 2 cr in previour f/y and

turnover includes turnover of inclusive of branches 

all branches need to get audited 


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