GST Returns

[Narendra Soni]

Dear Experts,

We have three manufacturing units in a state covered under single GST registration. Products of all units are similar say plastic products.

Kindly suggest whether single return is required to submit or unit wise returns are required to submit in GST.

[DR.MARIAPPAN GOVINDARAJAN]

Single return is enough.

[Narendra Soni]

Thanks Sir,

What will be position if manufactured products are independently sold by these units having common Balance Sheet (Being units of parents company)- whether separate series of tax invoices are allowed for each units and Can they file a single return ??

[MUKUND THAKKAR]

Yes you can..

[Himansu Sekhar]

There will be a single return. Multiple series of invoice is allowed

AI Summary

Single GST return allowed for multiple units under one registration; separate invoice series for each unit are permitted as advised.
Where multiple manufacturing units operate under a single GST registration, a single consolidated return is filed for the registration; units sharing a common balance sheet may maintain distinct series of tax invoices for independent sales while still submitting the single consolidated return.