invoicing to unregistered dealer

Tax invoice issued to an unregistered dealer will be the same as to a registered dealer. Relevant portions of Rule 46-Tax Invoice is reproduced below:

"Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-
(d) name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the
name of the State and its code, if such recipient is un-registered and where the
value of the taxable supply is fifty thousand rupees or more;
(f) name and address of the recipient and the address of delivery, along with the
name of the State and its code, if such recipient is un-registered and where the
value of the taxable supply is less than fifty thousand rupees and the recipient
requests that such details be recorded in the tax invoice;"

In case of inter-state sale to unregistered dealer with value more than 2.5 lakh, show under Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh

In case of inter-state sale to unregistered dealer with value less than 2.5 lakh or intra-state sale to unregistered dealer of any value, show under Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5

For easier return filing, download offline utility from https://www.gst.gov.in/download/returns