Doubt relating consolidated tax invoice

According to the GST rules, a registered person is required to issue a tax invoice for every supply of goods or services or both, showing the descripttion, quantity and value of goods or services, the tax charged thereon and such other particulars as may be prescribed1. However, there are some exceptions to this rule, such as:

A registered person may issue a consolidated tax invoice for the supply of goods or services or both of the same category, not exceeding Rs. 200 each, made during a day to unregistered persons, provided that the recipient does not require such invoice and the supplier records the details of such supplies in the manner specified in the rules2.
A registered person may issue a bill of supply instead of a tax invoice for the supply of exempted goods or services or both or for the supply under the composition scheme, showing the descripttion, quantity and value of goods or services, the tax charged thereon and such other particulars as may be prescribed3.
A registered person may issue an invoice-cum-bill of supply for the supply of taxable as well as exempted goods or services or both to an unregistered person, showing the descripttion, quantity and value of goods or services, the tax charged thereon and such other particulars as may be prescribed4.
Therefore, if your client is a registered person and makes supplies of goods or services or both of the same category, not exceeding Rs. 200 each, to unregistered persons across India, he may issue a consolidated tax invoice for such supplies made during a day, subject to the conditions mentioned above. However, if your client makes supplies of different categories or exceeding Rs. 200 each, he will have to issue separate tax invoices for each supply, showing the place of supply and the applicable tax rate, as per the GST rules.

Yes, consolidate invoice for a day can be issued as per rule 46