Gstr-1 and Gstr3b on pan basis

I am doing company audit it has 10 state branches and they filed GST returns different from one state to another state like gstr-1 is not filed monthly and they filed quarterly and in one state they filed monthly
Pls let me know that it is based on overall turnover basis or respective state turnover basis they file the returns of the Gstr-1
Replies (1)
it's PAN based...... if one branch required to file gstr 1 monthly then all the branches have to file monthly returns...

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