Answer

1. F

   Facts

   Yes. Each GSTIN files its own GSTR-9 and GSTR-9C, but the ₹5 crore test uses aggregate turnover of the whole PAN.

2. P

   Provisions and law

   • Rule 80(3), CGST Rules 2017A taxpayer whose aggregate turnover exceeds ₹5 crore files a self-certified reconciliation statement in GSTR-9C along with GSTR-9.
   • Sec 25(2), CGST Act 2017One registration per PAN per State, with separate registrations allowed for multiple places of business in a State.
3. A

   Analysis

   Since accounts are usually made for the whole entity, you need State-wise turnover from books, or a working that allocates it. Inter-GSTIN supplies count as turnover of the supplying GSTIN. A GSTIN with small turnover still files 9C if the PAN total exceeds ₹5 crore. Plan the State-wise split early.

4. C

   Conclusion

   1. 1Compute PAN-level aggregate turnover.
   2. 2Prepare State-wise turnover from books.
   3. 3Include inter-GSTIN supplies for the supplying GSTIN.
   4. 4File 9C 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.