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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FILING GSTR 9C
Replies (2)
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
Hence need to file 9 for both HO & branch
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.
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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