FILING GSTR 9C

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38 Points Posted on 14 October 2020
A firm have its branch in tamil nadu and is registered in both the state for gst.
The turnover of HO is more then 2 cr in fy 18-19. Whereas, branch have nil sale and purchase. There is no transactions during fy 18-19.
Then is branch required to file gstr 9 and gst 9c.

note: branch have filed all gst 3b return late. So, nil Gstr 9 cannot be filed.
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On 14 October 2020 at 11:43 Report
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This discussion clarifies the GSTR 9 and GSTR 9C filing requirements for a business with a Head Office (HO) and a branch. Even if a branch has nil sales and purchases, both the HO and the branch must file GSTR 9 if the PAN-wise aggregate turnover exceeds ₹2 crores for the financial year. GSTR 9C, the reconciliation statement, is only mandatory if the aggregate turnover surpasses ₹5 crores, with a specific notification for FY 18-19 increasing this threshold.

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GST Practitioner
55067 Points Posted on 15 October 2020
Yes .... need to file 9 of aggregate turnover under same pan is more then 2 crore & required to file 9C also if turnover exceeds 5 crore.

Hence need to file 9 for both HO & branch
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On 15 October 2020 at 00:49
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Student
23693 Points Posted on 15 October 2020
In your case Sir, both the Branch as well as the Head Office is required to file Annual Return ( FORM GSTR-9 ) since your "Annual Aggregate Turnover" exceeds Rs. 2 crores. Note that the Aggregate Turnover is calculated PAN wise as defined U/s 2(6) of the CGST Act 2017. So the turnover of both the HO & Branch Office will be taken into consideration for calculating the limit of Rs. 2 crores.

As far as GSTR-9C i.e. Reconciliation Statement and Audit Report is concerned, it would be required to file only if your Aggregate Turnover exceeds Rs. 5 crores. The limit has been increased only for FY 2018-19 vide Notification No. 16/2020 - Central Tax, dated 23rd March 2020 by inserting a new Proviso to sub rule (3) of Rule 80 of the CGST Rules 2017.
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On 15 October 2020 at 01:33

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