Consolidated Invoice less than Rs. Two hundred

No, the consolidated invoice should be tax invoice only for a taxable supply and not BOS, and the taxable amount would be the amount excluding taxes

Why inclusive of tax, If I have sold some Max. retail price(MRP) goods or some without packed goods ? Can you please refer any section for this ? why I would pay Tax out of my pocket?

Where is the question of paying from pocket? You would be able to avail input tax credit on purchase right?

Mr mujeeb said that the consolidated invoice will be exclusive of tax. so it means I am paying out Of packet. What if the purchase is from unregistered person? hence It doesn't matter whether I'm paying in cash or by utilising ITC.

Oh! That's the query. In this case, you will be billing as follows:

Basic: 169 + Tax = Total 200

Now you won't be paying from your pocket right?

Further, bill of supply would be issued by a composition dealer or in case of exempted goods. If goods are taxable, then tax invoice has to be issued.

I'm talking about the sale less than Rs. 200, where no Tax Invoice is issued to the customer. Consolidated invoice is required to make at the end of the day.

As per Rule 46 of the CGST Rules, a registered taxpayer can issue a consolidated tax invoice at the end of the day if the transaction value is less than or equal to Rs 200 if the recipient does not require tax invoice or recipient is a non-registered taxpayer.

and the query is, whether the sale of <200 will be treated as inclusive or exclusive of tax while making consolidated invoice at the end of the day?

As per section 15(2), value of supply does not not include GST.

If you have collected Rs.200, you may have to bill for Rs.200 including GST.

Further, I think it would not be correct to raise bill of supply in case of taxable goods (without showing tax) in case Rs.200 is received.