I AM HAVING TWO REGISTRATION UNDER GST WITH THE SAME PAN ONE IS BUSINESS IN GOODS AND ANOTHER IS SERVICES LET US KNOW WHETHER WE HAVE TO FILE GSTR3B FOR EACH REGISTRATION AND UNDER INCOME TAX BOTH THE TURNOVERS ARE CLUBBED . IF BOTH THE TURNOVER INCREASES ABOVE TWO CRORES WHETHER WE WE HAVE TO FILE SEPERATELY GSTR9 AND 9C SEPERATELY WHAT ABOUT TO VARIATION UNDER INCOME TAX RETURN AS THE TURNOVER IS CLUBBED UNDER IT ACT PL CLARIFY.

Reply:  As per provisions of section 35(5) of the CGST Act,2017 every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of section 44 and such other documents in such form and manner as may be prescribed.

As per section 2(94) “registered person” means a person who is registered under section 25 but does not include a person having a Unique Identity Number. Therefore, a registered person having two registration.

As per Rule 80(3) Every registered person other than those referred to in the proviso to sub-section (5) of section 35, whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

As per section 2(6) “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.

Therefore, you have to file separate forms GSTR-9 and GSTR-9c for both the registrations separately.