If turnover of 2 GSTIN under same PAN exceed turnover of 2cr, combinedly, do i file GSTR9

CA. Ankit Garg (Chartered Accountant) (73 Points)

12 June 2023  

Under same PAN I have two GSTIN in different states.
In State A – My turnover for FY 2022-2023 is 1.90 Cr.
In State B – My turnover for FY 2022-2023 is 40 L.
Individually my turnover does not exceed 2 Cr. but at PAN level my turnover is above 2 Cr.
Do i require to file GSTR9??
If yes, then do i require to file GSTR9 for each GSTIN separately or combined?