If a Taxpayer has obtained more than one GST Registration even though he has a single PAN, then whether GSTR-9 is to be filed at Entity level or GSTIN wise?

Asked on January 4, 2019 in Miscellaneous.
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Section 44(1) of CGST Act clearly says that every registered person is required to file GSTR-9. Thus in a case where a taxpayer has obtained multiple registrations whether in one state or multiple states, then he would be treated as a distinctive personality for each such registration as per section 25(4) of CGST Act and thus he is required to file GSTR-9 for each such GSTIN.

Answered on January 5, 2019.
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