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.

2. GSTN regrets any inconvenience caused in this regard.

Thanking you,
Team GSTN

New GST rate requires temporary GSTR filing under existing lower-rate heading with manual tax adjustment to report correct tax. A new 6% IGST (or 3% CGST + 3% SGST) rate has been added but not yet available on the GST portal; taxpayers should temporarily report affected supplies under the 5% heading in GSTR 1, enter the taxable value in the column adjacent to the 5% rate, and manually increase the system computed tax amount in the 'Amount of Tax' column of the relevant Table (B2B, B2C or Export) so the reported tax equals the new rate until the portal is updated.