Rate of tax column added in GSTR-1 for each HSN/SAC furnished in HSN summary
A new feature has been added to the GSTR 1 form. In GSTR-1 against serial number 12, in the Table, in column 6, the words ‘Total value’ has been replaced with ‘Rate of tax’ for each HSN/SAC furnished in the HSN summary from the return for tax period of May 2021 onwards.
This amendment has been previously notified vide serial no. 7 of the Notification No. 79/2020- Central Tax dated October 15, 2020.
Source- GST Portal