GSTN portal doesn’t seem to be accepting any line item in which the CGST and SGST tax rates/ amounts differ, since the information pertaining to each transaction is captured as a single line item (it might have been possible, if, the CGST and SGST were captured as different line items). As such, if we create rules which have 6% CGST and 9% SGST, we may not be able to file the returns in the GSTN portal.

Now where can the Rates be different. See below :-

Image result for GST Problems

Recent services related tax rate changes (works contract, GTA, Cab hire etc.,) to explain this issue.
Only the following 18 (out of 31) states have notified the above changes under their respective SGST laws. The balance 13 states are yet to notify the same.
  1. Andhra Pradesh
  2. Bihar
  3. Chattisgarh
  4. Delhi
  5. Goa
  6. Gujarat
  7. Haryana
  8. J&K
  9. Jharkhand
  10. Karnataka
  11. Madhya Pradesh
  12. Maharashtra
  13. Nagaland
  14. Odisha
  15. Rajasthan
  16. Tamil Nadu
  17. Tripura
  18. West Bengal
As mentioned earlier, there are no ‘mutatis mutandis’ CGST rate replication provisions in the SGST laws, and as such, without appropriate notifications under the SGST laws of the respective states, the levy of SGST in these states cannot be considered as legal.
As such, if we take the state of Telangana (which hasn’t yet notified the above rate changes) as the example, the only option to calculate GST on GTA/ Cab is as given below:
CGST (new rate which has been notified)                                                      –           6%
SGST (old rate only, since new rate hasn’t been notified)                              –           9%
Total GST                                                                                                                  15%
States should Buckle Up to ensure no such divergence as the Rates are as per GST Council’s Decision where the States are also the status quo stakeholders.

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