Goods sale to gst unregistered customer

(1)Supply to any entity , you have to raise TAX INVOICE. special table in GSR1 monthly return to disvlouse the outward supply to unregister dealer .
(2)transaction value Rs 10000 and Supply to intrastate party than 9% SGST + 9% CGST Collect i Tax Invoice. If supply to interstate party than collect 18% IGST in Tax Invoice.
(3) Only Register Dealer collect the tax whether Byer or Seller.