Gst audit 18-19

client ABC Ltd engaged into supply of manpower for cleaning services, total turnover as per audited Books 88 cr. Has 3 GST no in 3 different States.no separate books of accounts at state level.
gst registration wise sales-
Maharashtra =50 cr (out of which unbilled revenue is 2 cr);A.P=20 cr & M.P.=18 cr

1)while filing 9c for each gst no. do We need to submit audited Financial statements for every number,if yes then how we will reconcile a state's sale to consolidated company's sale
2)will the department reconcile it at PAN level after we file gstr 9c for all 3 registrations
please guide..