All. Forgive me I am not strong in the DB Design.
Is it Cycle Reference for this diagram?
Because of the table names you chose, I'm not sure what the context of this is.
To strictly answer your question, which I think should be "Is this diagram normalised?", my answer is: no, it's not normalised.
You don't need and you should remove the relationship between "Registers" and "Reciepes". You can get to the "Registers" table from the "Reciepes" one, through "Bill".
A few naming recommendations:
Table names should be singular.
As a personal preference, I prefer having the PK of the table named as "TableNameID" (e.g. BillID).
Let me know if you have any doubts or if you need an example with a query.
UPDATE:
If you need more information regarding normalisation, please take a look at the following: What is Normalisation (or Normalization)?. There you'll find a very nice explanation of what normalisation is and why you need to consider it.
And that's why you should remove the relationship between "Registers" and "Reciepes": to avoid redundant data and data corruption problems.