GST RETURN IN CASE ONE OF MANUFACTURING UNIT AND ANOTHER TRADING BRANCH IN SAME STATE WHETHER IN ONE GSTRN NUMBER

[nandankumar roy]

GST RETURN IN CASE OF OUR ONE MANUFACTURING UNIT AND ANOTHER TRADING BRANCH IN SAME STATE IN DIFFERENT LOCATION UNDER ONE GSTN NUMBER WHICH IS TAKEN UNDER MFG UNIT AND 2ND LOCATION SHOWN AS A BRANCH DEPOT AT THE TIME OF REGISTRATION AND OUR INVOICE APPX 800/PM AND BRANCH INV 400/PM HOW IT WILL BE EFFECT IN GSTR RETURN AT THE TIME OF INV NO .PL HELP

[Nash Industries I Pvt Ltd]

One Registration one return.

Regards

S.Ramaswamy

[Himansu Sekhar]

You can have one regn. And multiple series of invoice. From one unit to another transfer of goods use delivery challahs.

AI Summary

One registration one return: single GSTIN covers manufacturing unit and branch; use invoice series and delivery challans for transfers.
Where a manufacturing unit and a trading branch in the same state are registered under a single GSTIN, they file a single consolidated return. Taxpayers may use multiple invoice series to differentiate documents from each location, and intra unit movements should be recorded via delivery challans and reported within that single return.