Dear Questioner,
First, be sure which is the Appropriate Govt - whether the Cental Govt or the State Govt - with reference to Sec.2 (a) of the Payment of Gratuity Act,1972. As per cl (b) of Sec.2(a), if your establishment has branches in more than one State, then the Central Govt is the App.Govt for your establishment as ponited out by Varghese. Even in the case of State Govt being the App. Govt, the query raised is a relevant one when the establishment has branches across the State. If you carefully go through the contents required to be furnished by the employer in Form A of either the Cental Rules or the State Rules you will find them invariably requiring particulars of both the head office as well as the branches. At times the total no. of employees in any branch may be less than 10 right from its inception and also employees may be transferred among the various branches. But, it can not alter the eligibility of such employees for gratuity. So. my personal view is that submission of Form A to the Controlling Authority in whose jurisdiction the Head Office lies would be a sufficient compliance of this Rule.