GST
Checking HSN and rates after the 2025 rate changes
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Facts
The GST Council's rate rationalisation took effect from 22 September 2025, moving most goods to 5 percent and 18 percent with a separate higher rate for some items. Billing software must use the rate notified for each HSN on the invoice date.
Provisions and law
- Sec 31, CGST Act 2017Tax invoice must be issued for every taxable supply
- Rule 46, CGST Rules 2017Contents of a tax invoice, including a unique serial number up to 16 characters per financial year
- Central Tax (Rate) notifications effective 22 September 2025Revised GST rates by HSN following the 56th GST Council meeting
Analysis
An invoice at the old 12 percent rate after 22 September 2025 for an item now at 5 percent overcharges the buyer and misreports tax. Check your item master against the rate notifications and fix it. Also check transitional cases, such as advances received before the change.
Conclusion
- Export the item master with HSN and rate
- Compare it with the current rate notifications
- Fix wrong rates and reprint pending invoices
- Check Table 12 rate-wise totals in GSTR-1
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