GSTN issued Advisory on Reporting of Supplies to Un-registered Dealers in GSTR-1/GSTR-5

The Goods and Services Tax Network (GSTN) has issued an Advisory on Reporting of Supplies to Un-registered Dealers in GSTR-1/GSTR-5.

The government has reduced the threshold limit for reporting invoice-wise details of inter-state taxable outward supplies made to unregistered dealers from 2.5 lakh to 1 lakh which must be reported in Table 5 of Form GSTR-1 and Table 6 of GSTR-5, as per Notification No. 12/2024 – Central Tax dated July 10, 2024.

In accordance with the new legal provisions, this change is currently under development on the portal and will be available to the taxpayers shortly.

Furthermore, until the functionality is accessible on the portal, it is recommended to continue reporting invoice-wise details of taxable outbound supplies to unregistered dealers totalling more than 2.5 lakhs in Table 5 of Form GSTR-1 and Table 6 of GSTR-5.