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...?
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...?
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.