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 ?

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.