Consolidated tax Invoice Query.

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
Query 1 :- value less than 200 per transaction means it is taxable value or invoice value (including GST)
Query 2:- if the value is equal to exact Rs.200, we can issue consolidated tax Invoice?