Question:-1

My client has 3 branches and 3 separate GST registrations in AP, TS and Maharashtra.
But, Consolidated Income Tax returns filed at AP,
how to fill the income tax turnover in Branches 9C ?
Please clarify with an example.

Answer
In Table 5A of GSTR 9C, assessee is required to fill in the Turnover as per Audited Financial Statements. The same needs to be derived GSTIN wise in case of multiple GST registration on single PAN.

As per the instructions to GSTR 9C, it has been specified that Books of Accounts can be utilised to derive such state wise turnover. From this we can make an understanding that State wise Trial balance can be utilised to reach at such an amount as state wise audited financial statements might not be available in most of the cases.