Facility to furnish 6% tax rate in GSTR-1 online

Addition of 6% tax rate in GSTR-1 online

01/06/2022It may be noted that 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 attracts 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 5% by updating the values/tax amounts as per the actual supplies made by you.
Thanking You,
Team GSTN

Previously below update was issued by GSTN

Reporting 6% rate in GSTR-1

10/05/2022

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

Source: GSTIN News updates

New GST tax rate for certain items in Brick Kilns Sector:

The govt has introduced a new tax rate of 6% IGST or (3% CGST+ 3% SGST) on certain goods vide Notification No. 02/2022 Central Tax (rate) dated 31st March 2022. The summary of the new rate structure is as follows:

1. It is applicable to the goods falling under HSN 6815, 69010010, 69041000, 69051000 referred in the notification.
2. The new rate of tax for such goods is 12% with ITC or 6% without ITC.
3. Suppliers of such goods are no longer entitled to avail composition scheme (@1% rate).
4. The turnover limit for compulsory registration for persons dealing in such goods is reduced from 40 lakhs to 20 lakhs.
5. This new rate structure is applicable w.e.f. 1st April 2022.