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

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

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

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