GST rates after 22 September 2025, and what they mean for your invoices
The 12% and 28% slabs were removed on 22 September 2025. Which rates apply to which invoice dates, and the portal error you'll see if you get it wrong.
From 22 September 2025, following the 56th GST Council meeting, the main GST slabs are 0%, 5%, 18% and 40%. The 12% and 28% slabs no longer apply to most goods and services.
What changed for invoicing
- Invoices dated on or after 22 September 2025 must use the new rate for the item.
- Invoices before that date keep the rate that applied then, so billing software and checks have to be date-aware.
- Moving down a slab (for example 12% to 5%) means over-charging if the old rate is used; moving up (for example 12% to 18%) means under-collecting tax.
The portal error
A rate the portal doesn't accept for the period raises RET191175. If your tax amounts already show the right rate and only the rate field is wrong, that is a one-field fix; if the amounts themselves used an old rate, they need recalculating, and the correct rate is a decision for you or your CA.
Special rates
Precious metals and a few other items have their own rates. Our rate lists are provisional and don't include them yet, so a special-rate invoice may be flagged for a manual check.
Last checked 17 October 2026