invoice

Sukanya,

there is a scheme under GST called composition scheme. If your annual turnover is below of 75 Lakh then you may opt composition scheme.  So, you need not required to issue invoice. 

Rate are below if:-

you're a manufacturere (other than manufacturere of notified goods)  then required to pay  GST @ 2% (1% for CGST & 1 % for SGST)

or

you're supplier of food or any other article for human conumption or any drink (other than  alcohlic liquor for human conumption) then required to pay GST @ 5% (2.5 % for CGST & 2.5% for SGST)

or you're other supplier then required to pay GST @ 1% (0.5% for CGST and 0.5% for SGST)

and file GSTR-4 on or before 15th of Next Month.