In the said rules, with effect from 1st day of August, 2024, in Form GSTR-5,–
(i) in serial number 6, in the heading, for the figures, letters and words “Rs.
2.5 lakh”, the figures, letters and words “ Rs. 1 lakh” shall be substituted;
(ii) in serial number 7, in the table, in clause (7B), in the heading, for the figures, letters and words “Rs. 2.5 Lakh”, the figure, letter and word “ Rs. 1 lakh” shall be substituted;
(iii) under the heading Instructions,–
(a) in serial number 7, in clause (ii), for the figures and letters “Rs.
2,50,000”, the figures and letters “ Rs. 1,00,000” shall be substituted.
(b) in serial number 8, in clause (ii), for the figures, letters and words “Rupees 2.5 lakhs”, the figure, letter and word “ Rs. 1 lakh” shall be substituted.
(c) in serial number 9, for the figures, letters and words “Rs 250000/- ”, the figure and letter “Rs. 100000/-” shall be substituted.