GSTN has notified via Notification 51/2023 dated 29th Sep 2023 to use table 5B of GSTR 5A w.e.f 01st Oct 2023.
Table 5B has been introduced to report supplies made to Registered GSTINs (B2B supplies). This would be implemented shortly at GSTN and till such time, OIDARs are advised to file the return in the existing GSTR 5A itself.
In the interim, OIDARs are recommended to utilize the Form GSTR 5A to file their returns until Form 5B is instituted at GSTN.
Source(s): gst.gov.in, Team EZTax.in