Practicing Chartered Accountant
147 Points
Joined January 2014
Yes,Refering to invoice Section 31 Of CGST ACT, 2017 ,Further as per rules of invoice , a registered person shall not issue tax invoice if the value of the goods or services or both is less than two hundred rupees
Subject to conditions namely
1) the recipient is not registered and
2) the recipient doer not require such invoice .
if above two conditions are statified than only consolidated invoice shall be issued at the close of the day.