375 Points
Posted on 22 August 2017
1) If you are a registered supplier under GST, you will have to raise a 'Tax Invoice' with the tax element
2) If you have opted for composition scheme, you will have to raise a 'Bill of Supply' without any tax
3) For retail sales, if the value of sales is less than Rs.200 and if the buyer does not insist for an invoice, you have an option not to raise an invoice. At the end of the day, you can raise an aggregate or consolidated invoice for all the small amounts (below Rs.200)
4) There are certain things that have to mandatorily be shown in the invoice, please ensure these points are covered