Reporting of 6% tax rate in GSTR 1 from May 2022

CA Puja Sharma | Last updated: 03 June 2022

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A new 6% GST tax rate was introduced on certain goods from April 2022. Initially, taxpayers had to report these under the 5% tax rate in GSTR 1 due to a missing column. However, an updated advisory from June 2022 confirms that a dedicated 6% tax rate column has been added to most sections of GSTR 1. For HSN details in table 12, the 6% rate will be added soon, and until then, these supplies should be reported under the 5% tax rate with adjusted values.

The GST department introduced a new tax rate of 6% on specific goods vide Notification No. 02/2022 dated 31st March 2022. This new rate of tax was made applicable from 1st April 2022.

GSTR 1 is a monthly or quarterly statement of outward supplies furnished by a registered taxpayer. This return contains the invoice-wise details of the outward supply like HSN/SAC, tax rate, invoice date, etc. This return includes a separate row for every tax rate.

GSTR 1: Reporting the 6 Tax Rate from May 2022

Earlier, the GSTN issued an advisory for April 2022 to report the 6% outward supply and tax in the 5% tax rate because of the absence of the 6% tax rate column.

The GSTN issued a new advisory dated 1st June 2022. It has updated Form GSTR 1, and the required tax column of 6% has been added. However, while reporting the HSN details in table 12, the outward supply of 6% shall be added along with the 5% tax rate. The 6% tax rate in this table will be soon added.

The contents of the advisory are:

It may be noted that a 6% tax rate has been added in the item details section of all the tables of form GSTR-1, except HSN table 12. In case your outward supplies attract 6% tax rate, you are required to upload the details against 6% tax rate in the item details section.
In respect to HSN table 12 of form GSTR-1, 6% tax rate shall be added shortly. Meanwhile, you may report the HSN details of supplies attracting 6% tax rate under tax rate of 5% by updating the values/tax amounts as per the actual supplies made by you.

The author is the founder of M/s Puja Sharma and Associates, a Chartered Accountant firm in Jaipur. The team of professionals at the firm drive technology-enabled service offerings. Our internal and external processes are driven by technology at every stage.

FAQ :

The new 6% GST tax rate was introduced for specific goods via Notification No. 02/2022 dated 31st March 2022, and became applicable from 1st April 2022.

Initially, due to the absence of a specific 6% tax rate column, taxpayers were advised to report outward supplies and tax at the 6% rate under the 5% tax rate column for April 2022.

Yes, an advisory dated 1st June 2022 confirmed that the GSTR 1 form has been updated, and a required tax column for 6% has been added to the item details section of all tables, except for the HSN table 12.

For HSN table 12, the 6% tax rate column will be added shortly. In the meantime, you should report HSN details of supplies attracting the 6% tax rate under the 5% tax rate, ensuring you update the values and tax amounts to reflect the actual supplies made.

In the item details section of all tables in Form GSTR-1, except HSN table 12, you are required to upload the details against the newly added 6% tax rate column if your outward supplies attract this rate.