Consolidated tax Invoice Query.

As per Rule 46 of the CGST Rules 2017, a registered tax payer, other than a composition taxpayer can issue a consolidated tax invoice at the end of the day for all the transaction where tax invoices are not issued for a value less than Rs 200 per transaction
Query 1 :- value less than 200 per transaction means it is taxable value or invoice value (including GST)
Query 2:- if the value is equal to exact Rs.200, we can issue consolidated tax Invoice?
Replies (1)
Bill of supply value may 200 and mrp value also.
How to moderate Presently new invoice issuance.

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