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GSTR 9C limit

14 April 2020

the limit of turnover above 5cr for 9C has to be seen from the consolidated balance sheet ? ( turnover of all branches included)
and if that exceeds then 9C for all the gstin has to be filed irrespective of any particular branch having t/o below 5 cr.?

please clear the doubt with the respective rule

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6 Replies

Uday (Article Assistant) (411 Points)
Replied 14 April 2020

Yes. Turnover to be computed on PAN basis for applicability. GSTR 9C to be filed by all branches if applicable

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CA Mayur Todmal (Practicing CA) (7756 Points)
Replied 14 April 2020

once aggregate turnover exceeds threshold each gstn has to file 9c. Same is clarified by the ICAI in faq w.r.t 9C

Shivam RC (Student) (23683 Points)
Replied 14 April 2020

Agree with above replies...

Once your Aggregate Turnover ( which is to be computed PAN India wise ) exceeds Rs. 5 crore ( incase of FY 2018-19 ) , you have to file RECONCILIATION STATEMENT and AUDIT REPORT i.e. FORM GSTR-9C GSTIN wise.

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Jitendra Bhansali (39 Points)
Replied 15 April 2020

The notification not issued yet

CA Sachin M Jain (CA | GST | Refunds | Advisory | Litigation) (1363 Points)
Replied 15 April 2020

Yes, GSTR 9C has to be filed for each GSTIN irrespective of turnover of each GSTIN, if the Aggregate Turnover exceeds Rs. 5 Crore for 18-19 under same PAN all over India. This has been clarified by CBIC & GST Council as well.

Further clarification contact - CA SACHIN M JAIN | 8097515447 | casachinmjain @ gmail.com