Gst rate after revision

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. 

Replies (5)
Quick Summary
A company is seeking clarification on the correct GST rate to use for a new E-way bill when reselling goods that were originally invoiced at 5% GST but are now subject to a revised rate of 12%. The discussion suggests that the revised rate of 12% should be applied to avoid penalties, referencing Section 14 of the CGST Act. This applies to new E-way bills for reselling, and potentially for delivery challans and stock transfers.

In case of resell it will be generated at 12%.

Any GST U/S Paras? I suspected it must be revised.

As per Section 14 of CGST Act . it's new rate 12% is applicable.

@ Pankaj Rawat is this applicable even for delivery challan and stock transfer between godowns

Hey, 

For this situation the new rate of 12% will be applicable. to avoid any penalties for non compliance, to know more about E Way bill and its regulations. 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details