Gst Returns

If any farmer insist for bill, issue him for the sell amount; otherwise one consolidated bill should be prepared at the end of day or at some suitable time period........

Yes.....GST return will be weighed over the GST collected and paid to treasury...... over these bills, whether individual or consolidated.

Here the looser will be the purchaser (if RD)....... as he/they will not be able to avail the ITC over the GST (as your consolidated bills will be considered as B2C, without any GSTIN of purchaser)