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    <title>Advisory on Reporting of supplies to un-registered dealers in GSTR1/GSTR 5</title>
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    <description>The Central Tax notification reduces the invoice-wise reporting threshold for inter-state taxable outward supplies to unregistered dealers, mandating reporting in GSTR-1 Table 5 and GSTR-5 Table 6. Portal changes to implement the new threshold are under development; meanwhile, taxpayers should continue to report invoice-wise details for supplies exceeding the previous threshold in the existing tables of GSTR-1 and GSTR-5 until the portal is updated.</description>
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      <description>The Central Tax notification reduces the invoice-wise reporting threshold for inter-state taxable outward supplies to unregistered dealers, mandating reporting in GSTR-1 Table 5 and GSTR-5 Table 6. Portal changes to implement the new threshold are under development; meanwhile, taxpayers should continue to report invoice-wise details for supplies exceeding the previous threshold in the existing tables of GSTR-1 and GSTR-5 until the portal is updated.</description>
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