Retailers who do not have a GST registration number (because they have not registered themselves under the GST laws) Shall not issue “Tax Invoice”.
Instead, they will issue Bill of Supply without charging GST. Such Bill of Supply cannot be used by purchaser to claim Input Tax Credit.
So,you can give Retail Invoice/Bill of Supply but you should not charge GST.
Hope my answer clears the situation !
KAAMIL AHAMADH (AR-RAHMAAN EFILING TEAM)