Recording B2C sales in the Books and its invoicing

rutuja prabhune   23 January 2021

I have a query regarding recording B2C sales in the Books and its invoicing,

As per GSTR-1, an assesses is suppose to provide B2C consolidated sales details ( bifurcated by Intra state/Inter state and GST %)
and in case if inter state exceeds Rs.2,50,000, then one consolidated inter state invoice details are suppose to be provided for GSR-1.

here, in case of India Pvt.Ltd. Mirco Company (Exempted Serivice Provider(TDS 194JB applicable),Files GSTR-1 Quarterly)
Majorly has B2B GST exempted sales,prepares invoices as per GSRT1 requirements,
but total B2C GST exempted sales is around  50000

1. Is mandatory to prepare B2C invoices?

2. If yes,can we create one consolidated invoice for monthly B2C sales.

Or is there any better alternative,Please correct me if I am wrong and Please Guide.