Consultant
1891 Points
Joined April 2019
If the aggregate turnover against a single PAN exceeds the limit for registration under GST, then GST registration have to be taken for all the businesses in all the states.
In your case since you have already taken 1 GST registration then you have to give entire details pertaining to both the businesses against that registration. Even returns will be filed after consolidation of both the businesses.
Hence, you have to file one Annual Return for both the businesses.