Tax Consultant
282 Points
Posted on 18 May 2026
GSTR-9 applicability is based on aggregate turnover at the PAN level, not at individual GSTIN level. If your total PAN-level turnover across all registrations exceeds Rs 2 crore, GSTR-9 is compulsory for each GSTIN registered under that PAN, regardless of what each individual GSTIN shows in isolation. The portal determines this based on your combined returns across all GSTINs. If you are unsure which registrations are covered, the GSTN filing dashboard shows applicable status after the annual return window opens. For multi-state GST annual return filing, [Tax Garden handles GSTR-9 compliance](https://taxgarden.in/services) across all registrations under a single engagement.