Raj, a registered supplier, runs a general store in Bhilwara, Rajasthan. Some of the goods sold by him are exempt whereas some are taxable. You are required to advise him on the following issues : (a) Whether Raj is requ

As per section 31(3)(b) of the Central Goods and Services Tax (CGST) Act 2017, read with Rule 46 of the Central Goods and Services Tax (CGST) Rules 2017, a registered person other than the supplier engaged in making supply of services by way of admission to exhibition of cinematograph films in multiplex screens may not issue a tax invoice if: value of the goods supplied < ₹ 200, the recipient is unregistered; and the recipient does not require such invoice. Instead such registered person shall issue a Consolidated Tax Invoice for such supplies at the close of each day in respect of all such supplies. So, Raj is not required to issue tax invoice in all cases.