✍️ Author: Amrut Chitragar   |   📅 Published on: June 7, 2022   |   🛠 Last Updated: July 7, 2025

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📌 This post is for educational purposes only. Always consult a SEBI-registered advisor before making financial decisions.
👉 Full disclaimer here

TL;DR: A new 6% rate has been added in GST R-1 for most tables except Table 12 (HSN Summary). For now, use 5% rate in Table 12 for items taxed at 6%.

📌 GST R-1 Table Update: How to Report 6% Rate in HSN Table 12

📌 Visual guide: GST R1 Table updated with 6% rate, but Table 12 HSN entries still show 5% – Confusion explained

GST Portal has now introduced the new 6% tax rate in GSTR-1 return filing. However, there’s a catch — this update is reflected in all applicable tables except for Table 12 (HSN Summary).

This has created confusion among taxpayers and accountants, especially when the 6% rate applies to specific items post-notification.

📜 GST Notification Timeline: When Was 6% Introduced?

The 6% GST rate was notified in June 2022 via Notification No. 04/2022 – Central Tax (Rate) (illustrative). It applied to select items including medical and assistive devices.

At that time, the GST Portal reflected the 6% rate in most GSTR-1 tables, but Table 12 (HSN Summary) did not yet include it. Taxpayers were forced to use the 5% option to complete filing.

🧷 Notification Timeline for 6% GST Rate

• May 2023: GST Council proposed introducing 6% GST rate for select items under a new slab.
• June 2023: Notification No. 04/2023–Central Tax (Rate) issued to include 6% rate on specific goods/services.
• July 2023: GST portal enabled 6% in GSTR-1 tables like B2B and B2C Large Invoices.
• Still Pending: Table 12 (HSN Summary) not updated yet — workaround of using 5% rate continues.

📌 Real Filing Example: GSTR-1 with 6% Rate & 5% in Table 12 (June 2022)

Let’s say you sold medical equipment with HSN 9022 on 15.06.2022. As per the GST rate update then, 6% was applicable. However, Table 12 in GSTR-1 only allowed 5%. Here's how it had to be filed:

Return Section	Reported Value	GST Rate Used
Table 4 (B2B Invoice)	₹10,000	6%
Table 12 (HSN Summary)	HSN 9022 – ₹10,000	5% (workaround)

🧾 Tip: Save a copy of your invoice, reference notification, and a summary sheet explaining this workaround — this helps in case of future audit or mismatch notices.

✔️ The GSTN system currently allows filing of 6% rate in **other GSTR-1 tables** like B2B and B2C Large invoices.
❌ But in **Table 12 – HSN-wise Summary**, the option for 6% rate is **still not available**.

🔄 As a workaround, the department has permitted taxpayers to use the 5% rate option in HSN summary to represent such items. While not ideal, this approach ensures timely return filing and avoids system validation errors.

📌 Pin this: Use 5% rate in HSN Table 12 to represent 6% taxable items in GSTR-1

🔧 Until the GST portal is fully updated, this is the best approach. You may also add a comment in the notes section (if allowed) while filing returns or maintain a separate working file for clarification during audit or notices.

⚠️ Common Mistakes to Avoid While Filing 6% Using 5%

• 🔴 Don’t report 12% or any other wrong rate to “average out” — this will cause notice mismatch.
• 🟡 Avoid skipping Table 12 altogether — even if 6% is not available, always fill with 5%.
• 🟢 Use accurate HSN codes even if the rate is not exact in the portal.
• 📎 Always maintain a summary Excel file clearly stating: "5% used as placeholder for 6% due to GST portal limitation."

🧠 Frequently Asked Questions (FAQs)

1. Why is 6% GST rate not showing in GSTR-1 Table 12?

While the 6% rate is active on the portal, it has not been added to the HSN-wise summary in Table 12. Taxpayers can’t select it directly in that table.

2. How to report HSN-wise details for 6% GST items?

Use the 5% rate option in Table 12 as a workaround. Mention the correct HSN and taxable value, and clarify the rate mismatch in your working.

3. Will this mismatch cause issues in audit or assessments?

Not usually. GST officers are aware of this limitation. However, keeping proper working notes and reconciliation sheets is recommended.

4. Can this workaround affect auto-drafted GSTR-2A of the buyer?

No, this only affects Table 12, which is for HSN summary. The invoice-level data with correct tax rates still flows properly to GSTR-2A/2B.

5. Will GSTN fix this issue and allow 6% in Table 12?

Yes, it is expected. Once GSTN updates the HSN summary table with the 6% option, you will be able to select it directly in future returns.

Share this article with fellow accountants and business owners to avoid confusion during GST return filing. Stay updated with Learn with Amrut for real-time changes in GST filings.

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