warranty sales

Warranty sales or you mean the supply made free of cost in warranty period? If yes then No you are not required to issue invoice if the value is less than Rs.200 and in free of cost(FOC) supplies the transaction value is nil, please have a look at the following:

“For small dealers if the amount of invoice is less than Rs. 200 then no need to issue the invoice. He should prepare a invoice of aggregate amount of the supply of goods below Rs. 200 in one day. If the amount of invoice exceeds Rs. 200 then it is mandatory to prepare ‘Tax invoice’. If invoice amount is more than Rs. 50,000 and if he is unregistered then it is mandatory to mention the name, address, state of the receivers on the invoice.”