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GSTR 9 ,9 C For a company with 2 brances.

Renu (Student) (460 Points)

01 December 2022

Gstr 9 and 9c will open only if we file previous years return.
But for a client it is opening inspite of not filing PYs returns.

Also they have filed only one branch that too gstr 9 only

It is a service providing company with 2 branches with same pan but 3 gst regn .

kindly advise

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3 Replies

kl Bhavana (Student CA Final ) (417 Points)
Replied 02 December 2022

Hi Renu,

Please note that if the aggregate Turnover in preceding FY is less than 2crores then it is optional to file GSTR 9 & 9C. If Turnover is less than 5crores then it is optional to file GSTR 9C. If Turnover is more than 5crores then it is mandatory to file both GSTR 9 & 9C.

Accordingly you can check the applicability of GSTR 9 & 9C and file the previous years returns if applicable.

Thanks
Bhavana K L
Chartered Accountant
bhavana @ lbkca.in
L B K & Associates

Renu (Student) (460 Points)
Replied 02 December 2022

Thank you ma'am.
In this case, they have filed Return for 20-21 without filing 18-19, 19-20, (they are liable to file but forgot).
The portal usually won't allow to file CY return without filing PY returns, when we are liable to file.
but in this case, it is opening .
Kindly help

kl Bhavana (Student CA Final ) (417 Points)
Replied 03 December 2022

Hi Renu,

Please file previous year returns now along with payment of applicable late fees before filing current year annual return.

Thanks
Bhavana K L
Chartered Accountant
bhavana @ lbkca.in
L B K & Associates