documents summary

Ofcourse you have to make an invoice for every supply. It is mandatory to give the series of invoices consumed for a particular period in GSTR-1.

invoice for the transaction value of less than 200 is not mandatory
correct me if i m wrong?

Its not a mandatory but end of the you are going to face the problem in bifurication.

as per sec. 31(3)b of cgst

Aggregate Invoice

If the value of multiple invoices is less than Rs. 200 and the buyer is unregistered, the seller can issue an aggregate or bulk invoice for the multiple invoices on a daily basis.

For example, you may have issued 3 invoices in a day of Rs.80, Rs.90 and Rs. 120. In such a case, you can issue a single invoice, totaling to Rs290, to be called an aggregate invoice.