According to Notification No. 12/2024 – Central Tax, dated July 10, 2024, the Government has revised the threshold Limit for reporting invoice-wise details of inter-state taxable outward supplies made to unregistered dealers, lowering it from ₹2.5 lakh to ₹1 lakh. This information should be reported in Table 5 of Form GSTR-1 and Table 6 of Form GSTR-5. However, the necessary updates to the portal are currently being developed and will be available to taxpayers soon.
In the meantime, until the new functionality is implemented on the portal, the taxpayer shall continue to report invoice-wise details for taxable outward supplies to unregistered dealers exceeding ₹2.5 lakh in Table 5 of Form GSTR-1 and Table 6 of Form GSTR-5.
