A separate ‘Bill of Supply’ is not necessary if the value of the goods or services supplied is less than 200 unless the recipient demands for such a bill. In such a case, a consolidated ‘Bill of Supply’ should be prepared at the close of each day in respect of all such supplies to each recipient, separately.
(ICAI FAQ PUBLICATION 06-09-2017 -: Tax Invoice, Credit and Debit Notes : FAQ NO. 21)