Question ID : 40931

Applicability of 9C in case of Assessee is having multiple GSTN under same PAN in same state

Assessee is having multiple GSTIN under common PAN in one state and TO is as follows: GSTN 1 - 15 Cr., GSTN 2 - 7 Cr., GSTN 3 - 3 Cr., GSTN 4 - 75 lacs. How to prepare and submit GSTR 9 under the common PAN? Whether one GSTR 9C is to be prepared for all or separate 9C for each or whom? Pl reply with appropriate reference.

9 and 9C should be prepared for each GSTIN.