Quick Summary
Notification 51/2023 dated 29.09.2023 has introduced Table 5B in GSTR 5A w. e. f 01.10.2023. In this notification, Table 5B has been introduced to report supplies made to Registered GSTINs (B2B supplies). This would be implemented shortly at GSTN and till such time, OIDARs are advised to file the return in the existing GSTR 5A itself.
Thanking you,
Team GSTN
FAQ :
A new Table 5B has been introduced in GSTR-5A to report supplies made to Registered GSTINs (B2B supplies).
The changes, introduced by Notification 51/2023, are effective from 1st October 2023.
Table 5B is specifically for reporting Business-to-Business (B2B) supplies made to Registered GSTINs.
The implementation on the GSTN portal will be shortly.
Until the new table is implemented, OIDARs are advised to file their returns in the existing GSTR-5A format.
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