Answer

1. F

   Facts

   For supplies below ₹200 to unregistered customers who do not ask for a bill, you may skip individual invoices. You must then issue one consolidated invoice for such sales at the end of each day.

2. P

   Provisions and law

   • Rule 46, CGST Rules 2017Contents of a tax invoice and the rule for small value supplies to unregistered buyers
   • Sec 31(3)(b), CGST Act 2017Tax invoice can be skipped for small value supplies to unregistered persons, subject to conditions
3. A

   Analysis

   Sec 31(3)(b) and Rule 46 allow this relief. Example: a paan shop has 150 sales under ₹200 in a day, totalling ₹11,000, with no customer asking for a bill; it issues one consolidated invoice for ₹11,000 at closing. If a customer asks for a bill, give one. Record the consolidated invoice in your sales register like any other bill.

4. C

   Conclusion

   1. 1Check each small sale is under ₹200 and to an unregistered customer.
   2. 2Give a bill whenever a customer asks.
   3. 3Issue one consolidated invoice at day end for the rest.
   4. 4Enter it in the sales register with its number.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.