GST – Implementation of Table 5B in GSTR 5A shortly at GSTN for reporting supplies made to Registered GSTINs (Business-to-Business supplies).

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Admin
29-Oct-2023 11:47:02
Key Pointers –
- Notification 51/2023 dated 29.09.2023 introduces Table 5B in GSTR 5A effective from 01.10.2023. Table 5B is intended for reporting supplies made to Registered GSTINs (Business-to-Business supplies).
- The implementation of Table 5B in GSTR 5A will occur shortly at the Goods and Services Tax Network (GSTN) platform.
- Until the introduction of Table 5B is completed, Online Information Database Access and Retrieval (OIDAR) service providers are advised to continue filing their returns using the existing GSTR 5A form.
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