Is it necessary to issue invoices even if the value of transaction is very low?

A registered person may not issue a tax invoice
if the value of the goods/services supplied is less than
Rs.200/-, subject to the condition that the recipient is not a
registered person and the recipient does not ask for such
invoice (if the recipient asks for the invoice then the same
must be issued, irrespective of the value). In such
cases, the registered person shall issue a consolidated
invoice at the end of the day in respect of all such supplies.