GST R-1 Table Update: How to Report 6% Rate in HSN Table 12
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). 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
-
June 20226% GST rate introduced via Notification No. 04/2022 – Central Tax (Rate)
-
Portal UpdateGST portal enabled 6% in GSTR-1 tables like B2B and B2C Large Invoices
-
Table 12 IssueHSN Summary (Table 12) did not include 6% rate option
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Workaround SolutionUse 5% rate in Table 12 as temporary placeholder for 6% items
📌 Real Filing Example: GSTR-1 with 6% Rate & 5% in Table 12
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) |
🧾 Pro 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.
🔧 How the Workaround Works
✔️ 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.
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."
💼 Real-World Case Study: Medical Equipment Supplier
Let's look at how Sunshine Medical Devices handled this issue in June 2022 when the 6% rate was first introduced.
The company had sales of ₹5,00,000 worth of medical equipment (HSN 9022) that month. They correctly charged 6% GST (₹30,000) to their customers and issued proper tax invoices.
When filing GSTR-1:
- Table 4 entries: All invoices entered with 6% rate - No issues
- Table 7 (B2C Large): Entries with 6% rate - Accepted by portal
- Table 12 problem: HSN 9022 showed ₹5,00,000 but only 5% was available in dropdown
The accountant initially panicked, thinking the return would show mismatched tax amounts. After consulting the GST Suvidha Provider, they learned this was a known portal limitation.
Solution implemented: They selected 5% in Table 12, saved a PDF copy of their working showing actual 6% calculation, and attached a note in their filing records. When GSTN eventually updates Table 12, they'll have proper documentation to show compliance.
Result: Return filed successfully with no notices received (as of July 2025).
🧠 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.
✨ Best Practices for Tax Professionals
Documentation Standards
Maintain a separate Excel file for all 6% transactions with these columns:
- Date of transaction
- Invoice number and party name
- HSN code
- Actual rate applied (6%)
- Rate used in Table 12 (5%)
- Difference amount
- Reason: "Portal limitation - Table 12 lacks 6% option"
Communication with Clients
Inform your clients about this workaround before filing. Send them a brief email explaining that Table 12 shows 5% but their actual tax liability remains 6% as per their invoices. This prevents confusion if they review the filed return.
Audit Preparation
Keep three things ready for any future audit:
- Copy of the GST notification introducing 6% rate
- Screenshots of the portal showing 6% unavailable in Table 12
- Reconciliation showing invoice-level 6% vs summary-level 5%
This proactive approach has helped hundreds of businesses pass audits without issues.
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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