Was your aggregate turnover during preceding financial year upto rupees 5.00 Cr?

Was your aggregate turnover during the preceding financial year up to rupees 5.00 Cr?

Turnover Need to be considered per GSTIN Registration Basic ? or Total Company Turnover?

If i am doing business in 5 states with 5 GSTIN and Final Audit Report it will be consolidated in one State.

Replies (1)
As per the Definition prescribed in Section 2(6) of CGST Act , Includes all supplies under same PAN no. & Moreover as per Press released by cbic on 3/017/2019 clarify as below :

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.

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