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    <title>Advisory related to changes in GSTR-5A</title>
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    <description>Notification introduces Table 5B in GSTR 5A to report supplies to registered GSTINs (B2B supplies) effective 1 October 2023, creating a specific reporting requirement for non-resident OIDARs; pending GSTN implementation, OIDARs must continue to file using the existing GSTR 5A format.</description>
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