The Government of India has issued an advisory regarding the reporting of inter-state taxable outward supplies to unregistered dealers in GSTR-1 and GSTR-5 forms. According to Notification No. 12/2024 – Central Tax dated 10th July, 2024, the threshold limit for reporting invoice-wise details of these supplies has been reduced from ₹2.5 lakh to ₹1 lakh. Taxpayers will need to report these details in Table 5 of Form GSTR-1 and Table 6 of GSTR-5. This change is currently under development on the GST portal and will be made available soon. Until the new functionality is implemented, taxpayers are advised to continue reporting invoice-wise details of inter-state taxable outward supplies to unregistered dealers that exceed ₹2.5 lakh in the designated tables of GSTR-1 and GSTR-5.
Goods and Services Tax
Government of India, States and Union Territories
Advisory on Reporting of supplies to un-registered dealers in GSTR1/GSTR 5
Sep 3rd, 2024
Vide Notification No. 12/2024 – Central Tax dated 10th July, 2024, the Government has reduced the threshold limit for reporting of invoice wise details of inter-state taxable outward supplies made to unregistered dealers from 2.5 Lakh to 1 Lakh which needs to be reported in Table 5 of Form GSTR-1 and Table 6 of GSTR-5. In accordance with the new legal provisions, this change is currently under development on the portal and would be available to the taxpayers shortly.
Further, till the time the functionality is made available on portal, it is advised to continue reporting the invoice wise details of taxable outward supplies to unregistered dealers which are more than 2.5 Lakhs in the Table 5 of Form GSTR-1 and Table 6 of GSTR-5.
Thanks,
Team GSTN
