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    <title>Reporting 6% rate in GSTR-1</title>
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    <description>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 &#039;Amount of Tax&#039; column of the relevant Table (B2B, B2C or Export) so the reported tax equals the new rate until the portal is updated.</description>
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