GSTN issues advisory on reporting 6% rate in GSTR-1

Last updated: 11 May 2022

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The GST Network (GSTN) has issued an advisory for taxpayers needing to report goods at the newly introduced 6% tax rate (IGST or CGST+SGST). As a temporary measure, until the 6% rate is fully integrated into the GST portal, taxpayers can report these items under the 5% heading. They must then manually adjust the system-calculated tax amount to reflect the correct 6% rate in the 'Amount of Tax' column. This ensures accurate reporting in GSTR-1.

1. A new tax rate of 6% IGST or 3% CGST+ 3% SGST has been introduced on certain goods vide Notification No. 02/2022 dated 31st March 2022. Changes are being made on the GST portal to include this rate in GSTR-1. As a temporary measure, taxpayers who have to report goods at this rate may do so by reporting the entries in the 5% heading and then manually increasing the system computed tax amount to 6%. This can be done by entering the value in the 'Taxable value' column next to 5% tax-rate and then increasing the system computed tax-amount to 6% IGST or 3% CGST + 3% SGST in the 'Amount of Tax' column under the relevant Table, namely B2B, B2C or Export, as applicable. This will ensure that correct tax amount is reported in GSTR-1. Meanwhile, this rate will be made available on the GST portal shortly.

GSTN Advisory: Reporting 6 Tax Rate in GSTR-1

2. GSTN regrets any inconvenience caused in this regard.

Thanking you,
Team GSTN

FAQ :

A new tax rate of 6% IGST or 3% CGST + 3% SGST has been introduced on certain goods.

As a temporary measure, taxpayers should report these goods under the 5% heading and then manually increase the system-computed tax amount to 6% in the 'Amount of Tax' column.

The adjustment can be made in the 'Amount of Tax' column under the relevant table (B2B, B2C, or Export) after entering the taxable value next to the 5% tax rate.

The 6% tax rate will be made available on the GST portal shortly.

GSTN regrets any inconvenience caused and has provided a temporary workaround for reporting the 6% rate until it's fully available on the portal.

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