Answer

1. F

   Facts

   GSTR-9 is filed separately for each GSTIN. The Rs 2 crore exemption is tested on aggregate turnover of the whole PAN. Each State registration has its own late fee cap based on its State turnover.

2. P

   Provisions and law

   • Sec 44, CGST Act 2017Every registered person, other than excluded categories, files an annual return for each financial year
   • Notification 15/2025-CTRegistered persons with aggregate turnover up to Rs 2 crore are exempt from filing GSTR-9 from FY 2024-25
   • Sec 47(2), CGST Act 2017Late fee for a delayed annual return, as reduced by notification by turnover band
3. A

   Analysis

   If the PAN total is Rs 7 crore, all three GSTINs must file GSTR-9, and GSTR-9C applies to each because aggregate turnover is above Rs 5 crore. Inter-branch supplies between your own GSTINs count in turnover and must match on both sides. Example: Delhi shows Rs 40 lakh stock transfer to Haryana; Haryana must show the same as inward with ITC.

4. C

   Conclusion

   1. 1Confirm PAN-level aggregate turnover
   2. 2Prepare a separate reconciliation for each GSTIN
   3. 3Match inter-branch supplies and ITC on both sides
   4. 4File GSTR-9, and GSTR-9C where required, for each GSTIN

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.