Gst rate after revision

Yasaswi Gomes new (Finance ) (4503 Points)

19 April 2023  

Hi,

A company purchased sold goods which has HSN codes. The HSN code's individual GST rates were 5%. E-way was generated at 5% invoice value. Somehow some goods were returned and ready to be resold and need a new E-way number. But the rates currently are revised to 12%. What rate must the E-way bill be printed at, 5% or 12%? The invoice value is the same. 

Txs.