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.
My query is about
1.for this threshold limt Rs. 200 it is including gst or excluding gst?
2. Incase invoice value Exact Rs.200 limit then we need to issue tax Invoice or consolidated tax Invoice?
3.After generating the consolidated tax invoice it is required to distribute consolidated tax Invoice to customer or it just hold with supplier?
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