for a retailer who is regular tax payer under GST how he should prepare invoice as he has diffrent type of many items those are sold by him to the consumer?
First of all you need not to issue a Invoice if it is less than Rs 200/ until and unless buyer specifically ask for the same. You may issue one consolidated bill at the end of the day. if it more rs. 200/ you need to issue invoice for all such supplies. In one invoice there may be number of items with different HSN code and different tax rates
Ms Shivani Though there is no restriction on number of items in an invoice with different HSN code but for practical purpose when number of items are large we may issue more than one consecutive invoices.
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