Reporting of Inter-State Taxable Supplies to Unregistered Dealers (B2C):
The Indian government has introduced a notable amendment on reporting supplies to unregistered dealers under Notification No. 12/2024 – Central Tax, dated 10th July 2024. As per the notification, the threshold for reporting invoice-wise details of inter-state taxable outward supplies made to unregistered dealers has been reduced from Rs. 2.5 lakh to Rs. 1 lakh. Taxpayers are now required to provide these details in Table 5 of Form GSTR-1 and Table 6 of GSTR-5.
Currently, this functionality is under development on the GST portal and will be made available to taxpayers soon. Until this new feature is live, taxpayers are advised for reporting invoice-wise details of inter-state taxable outward supplies to unregistered dealers that exceed Rs. 2.5 lakh in Table 5 of Form GSTR-1 and Table 6 of GSTR-5.
Format of Table 5 of GSTR-1/Format 6 of GSTR-5 to report Invoice-wise details of Inter-State Taxable supplies made to unregistered dealers is given below.
|
Place of Supply (State/UT) |
Invoice Details |
Rate |
Taxable Value |
Amount |
|||
|
No. |
Date |
Value |
Integrated Tax |
Cess |
|||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 5A. Outward supplies (including supplies made through e-commerce operator, rate wise | |||||||
Stay informed about this update and ensure compliance with the latest GST reporting regulations to avoid any discrepancies in your filings.
To Access the official notification of the GSTN Advisory No. 518 Click Here
To Access the Notification No. 12/2024 – Central Tax Click Here
Also Read: GSTN Advisory 517- Invoice Management System Click Here
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