Section 35(5) of SGST Act, also requires conduct of audit in addition to section 35(5) of CGST Act. Thus, audit is required State wise for compliance of section 35(5) of SGST Act. Therefore, a person having registration in Karnataka and Tamil Nadu is required to be audited under KGST Act, 2017 and TNGST Act, 2017. FORM GSTR-9C is required to be filed as per Rule 80(3) of KGST Rules, 2017 and TNGST Rules, 2017. Thus, a person having registration in more than one State is required to file FORM GSTR-9C registration wise, in each and every State. Also, in case of more than one registration in a State, GSTIN wise audit is required i.e. once the PAN based aggregate turnover exceeds Rs. 2 crore, every registered person having same PAN is required to get its accounts audited, e.g., a business vertical in State of Maharashtra is having turnover of Rs. 2.5 crore and another business vertical is having turnover of Rs. 0.50 crore, then both the GSTINs are required to get their accounts audited.