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Requirement to file GSTR 9C

22 November 2019

is GSTR-9C PAN based or registration based.
if a person have two registration under the same pan, is he required to file GSTR 9c for both the registrations...?

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RAJA P M ("Do the Right Thing...!!!") (127483 Points)
Replied 22 November 2019

Yes for both the registration...

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Mohd. Zeeshan (57 Points)
Replied 22 November 2019

What if aggregate turnover of any one registration does not exceed RS.2 crore but in aggregate of turnover of both the registrations exceed 2 crore...? is there still required to file GSTR 9 separately...?

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 23 November 2019

As per Press Release on 3/7/2019 on CBIC site

It may be noted that the aggregate turnover
i.e. the turnover of all the registrations having the same Permanent Account Number is to be used for determining the
requirement of filing of reconciliation statement. Therefore, if there are two registrations in two different States on the
same PAN, say State A (with turnover of Rs. 1.2 Crore) and State B (with turnover of Rs. 1 Crore) they are both
required to file reconciliation statements individually for their registrations since their aggregate turnover is greater
than Rs. 2 Crore. The aggregate turnover for this purpose shall be reckoned for the period July, 2017 to March, 2018.

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