Declaration of turnover in GSTR 9C

[Vineet Agrawal]

Dear Team,

I have four branches with separate GSTIN Registration in UP, West Bengal, Assam and Jharkhand. I have Consolidated as well as Branch-wise audited Balance Sheet and Profit and Loss Statement available.

My query is -

In part 5 Sr. No. A 'Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN, the turnover shall be derived from the audited Annual Financial Statement)' can I use the turnover as per branch PL or do I have to show the consolidated turnover of the group under same PAN and then reduce the turnover of other branches in Sr. O Adjustments in turnover due to reasons not listed above ?

[Padmanathan KV]

You need to show the turnover as per books of accounts of the Branch and not as per consolidated profit and loss account. In this regard pls find instructions to GSTR-9C:

The turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States.

[GUNASEKARAN K]

Dear Vineet Agrawal,

You have to extract the branch turnover & other relevant details from the consolidated P&L and BL. i.e.you have derive the GSTIN wise turnover instead of PAN based aggregate turnover.

[Shilpi Jain]

Show only branch turnover in the GSTR 9C of that branch.

Have workings in place to show the branch-wise break-up of turnover which adds up to the PAN level turnover as per the financials.

AI Summary

GSTIN-wise turnover declaration: report branch-level audited turnover in each GSTR 9C, derived from books reconciling to PAN. Turnover in GSTR 9C must be declared on a GSTIN wise basis by deriving branch turnover from the audited Annual Financial Statement or books of accounts; each branch should report its turnover (including exports) in that branch's GSTR 9C, with workings reconciling branch totals to the PAN level consolidated turnover.