Consolidated tax invoice when sale to unregistered person :
A registered person may not issue a tax invoice in accordance with the provisions of section 31(3)(b) of CGST Act, subject to the following conditions:- (a) the recipient is not a registered person; and (b) the recipient does not require such invoice. In such case, the registered person shall issue a consolidated tax invoice for such supplies at the close of each day in respect of all such supplies – – third proviso to rule 1(1) of Invoice Rules.