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of <h1>Notification 51/2023: New Table 5B in GSTR-5A for B2B Supplies to GSTINs Effective October 1, 2023.</h1> Notification 51/2023, effective from October 1, 2023, introduces Table 5B in GSTR-5A for reporting B2B supplies to registered GSTINs. This change will be implemented soon at GSTN. Until then, Online Information and Database Access or Retrieval Services (OIDARs) should continue filing returns using the existing GSTR-5A format.
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