GSTR 9C limit

Priyanka Sheth (2 Points)

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