Navigating the intricacies of the Goods and Services Tax (GST) system in India can be a complex journey, with various forms and procedures involved at different stages. From the initial GST registration process to the filing of appeals, understanding the significance of each GST form is crucial for businesses and taxpayers.
In this comprehensive guide, we will delve into the essential GST forms and their significance in various aspects of the GST regime. Whether you are a business owner, tax consultant, or simply looking to grasp the fundamentals of GST, this guide will serve as a valuable resource to navigate the GST landscape efficiently and effectively.
FORMS FOR GST REGISTRATION
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GST REG-01 | Application for Registration |
| 2 | FORM GST REG-02 | Acknowledgment |
| 3 | FORM GST REG-03 | Notice for Seeking Additional Information / Clarification / Documents relating to Application for < < Registration/ Amendment/ Cancellation |
| 4 | FORM GST REG-04 | Clarification/additional information/document for< < Registration/ Amendment/Cancellation>> |
| 5 | FORM GST REG-05 | Order of Rejection of Application for <Registration / Amendment / Cancellation/ > |
| 6 | FORM GST REG-06 | Registration Certificate |
| 7 | FORM GST REG-07 | Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52) |
| 8 | FORM GST REG-08 | Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source |
| 9 | FORM GST REG-09 | Application for Registration of Non Resident Taxable Person |
| 10 | FORM GST REG-10 | Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. |
| 11 | FORM GST REG-11 | Application for extension of registration period by casual / non-resident taxable person |
| 12 | FORM GST REG-12 | Order of Grant of Temporary Registration/ Suo Moto Registration |
| 13 | FORM GST REG-13 | Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others |
| 14 | FORM GST REG-14 | Application for Amendment in Registration Particulars |
| 15 | FORM GST REG-15 | Order of Amendment |
| 16 | FORM GST REG-16 | Application for Cancellation of Registration |
| 17 | FORM GST REG-17 | Show Cause Notice for Cancellation of Registration |
| 18 | FORM GST REG-18 | Reply to the Show Cause Notice issued for cancellation for registration |
| 19 | FORM GST REG-19 | Order for Cancellation of Registration |
| 20 | FORM GST REG-20 | Order for dropping the proceedings for cancellation of registration |
| 21 | FORM GST REG-21 | Application for Revocation of Cancellation of Registration |
| 22 | FORM GST REG-22 | Order for revocation of cancellation of registration |
| 23 | FORM GST REG-23 | Show Cause Notice for rejection of application for revocation of cancellation of registration |
| 24 | FORM GST REG-24 | Reply to the notice for rejection of application for revocation of cancellation of registration |
| 25 | FORM GST REG-25 | Certificate of Provisional Registration |
| 26 | FORM GST REG-26 | Application for Enrolment of Existing Taxpayer |
| 27 | FORM GST REG-27 | Show Cause Notice for cancellation of provisional registration |
| 28 | FORM GST REG-28 | Order for cancellation of provisional registration |
| 29 | FORM GST REG-29 | Application for Cancellation of Registration of Migrated Taxpayer |
| 30 | FORM GST REG-30 | Form for Field Visit Report |
| 31 | FORM GST REG-31 | Intimation for suspension and notice for cancellation of registration |
FORMS FOR E-WAY BILL
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GST EWB-01 | E-Way Bill |
| 2 | FORM GST EWB-02 | Consolidated E-Way Bill |
| 3 | FORM GST EWB-03 | Verification Report |
| 4 | FORM GST EWB-04 | Report of detention |
| 5 | FORM GST EWB-05 | Application for unblocking of the facility for generation of E-Way Bill |
| 6 | FORM GST EWB-06 | Order for permitting / rejecting application for unblocking of the facility for generation of E-Way Bill |
FORMS FOR ENROLLMENT
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GST ENR-01 | Application for Enrolment under section 35(2) |
| 2 | FORM GST ENR-02 | Application for obtaining unique common enrolment number |
FORMS FOR TRANSITIONAL CREDIT
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GST TRAN-01 | Transitional ITC / Stock Statement |
| 2 | FORM GST TRAN-02 | Details of inputs held on stock on appointed date in respect of which he is not in possession of any invoice/document evidencing payment of tax carried forward to Electronic Credit ledger |
FORMS FOR INPUT TAX CREDIT
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GST ITC-01 | Declaration for claim of input tax credit under sub-section (l) of section 18 |
| 2 | FORM GST ITC-02 | Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18 |
| 3 | FORM GST ITC-02A | Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25 |
| 4 | FORM GST ITC-03 | Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under sub-section (4) of section 18 |
| 5 | FORM GST ITC-04 | Details of goods/capital goods sent to job worker and received back |
FORMS FOR ASSESSMENT
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GST ASMT-01 | Application for Provisional Assessment under section 60 |
| 2 | FORM GST ASMT-02 | Notice for Seeking Additional Information / Clarification / Documents for provisional assessment |
| 3 | FORM GST ASMT-03 | Reply to the notice seeking additional information |
| 4 | FORM GST ASMT-04 | Order of Provisional Assessment |
| 5 | FORM GST ASMT-05 | Furnishing of Security |
| 6 | FORM GST ASMT-06 | Notice for seeking additional information / clarification / documents for final assessment |
| 7 | FORM GST ASMT-07 | Final Assessment Order |
| 8 | FORM GST ASMT-08 | Application for Withdrawal of Security |
| 9 | FORM GST ASMT-09 | Order for release of security or rejecting the application |
| 10 | FORM GST ASMT-10 | Notice for intimating discrepancies in the return after scrutiny |
| 11 | FORM GST ASMT-11 | Reply to the notice issued under section61 intimating discrepancies in the return |
| 12 | FORM GST ASMT-12 | Order of acceptance of reply against the notice issued under section 61 |
| 13 | FORM GST ASMT-13 | Assessment order under Section 62 |
| 14 | FORM GST ASMT-14 | Show Cause Notice for assessment under section 63 |
| 15 | FORM GST ASMT-15 | Assessment order under section 63 |
| 16 | FORM GST ASMT-16 | Assessment order under section 64 |
| 17 | FORM GST ASMT-17 | Application for withdrawal of assessment order issued under section 64 |
| 18 | FORM GST ASMT-18 | Acceptance or Rejection of application filed under section 64 (2) |
FORMS FOR INVOICE
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GST INV -01 | Cardinality means whether reporting of the item(s) is mandatory or optional as explained below |
FORMS FOR INSPECTION
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GST INS -01 | Authorisation for Inspection or Search |
| 2 | FORM GST INS -02 | Order of Seizure |
| 3 | FORM GST INS -03 | Order of Prohibition |
| 4 | FORM GST INS -04 | Bond for release of goods seized |
| 5 | FORM GST INS -05 | Order of release of goods/things of perishable or hazardous nature |
FORMS FOR COMPOSITION LEVY
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GST CMP-01 | Intimation to pay tax under section IO (composition levy) |
| 2 | FORM GST CMP-02 | Intimation to pay tax under section IO (composition levy) |
| 3 | FORM GST CMP-03 | Intimation of details of stock on date of opting for composition levy |
| 4 | FORM GST CMP-04 | Intimation/Application for Withdrawal from Composition Levy |
| 5 | FORM GST CMP-05 | Notice for denial of option to pay tax under section 10 |
| 6 | FORM GST CMP-06 | Reply to the notice to show cause |
| 7 | FORM GST CMP-07 | Order for acceptance / rejection of reply to show cause notice |
| 8 | FORM GST CMP-08 | Statement for payment of self-assessed tax |
FORMS FOR DEMAND AND RECOVERY
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GST DRC-01 | Summary of Show Cause Notice |
| 2 | FORM GST DRC-01A | Intimation of tax ascertained as being payable under section 73(5)/74(5) |
| 3 | FORM GST DRC-01B | Intimation of difference in liability reported in statement of outward supplies and that reported in return |
| 4 | FORM GST DRC-01C | Intimation of difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return. (inserted through Notification No. 38/2023- Central Tax dated 4th Aug, 2023) |
| 5 | FORM GST DRC-02 | Summary of Statement |
| 6 | FORM GST DRC-03 | Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or intimation of tax ascertained through FORM GST DRC-01A. |
| 7 | FORM GST DRC-04 | Acknowledgement of acceptance of payment made voluntarily |
| 8 | FORM GST DRC-05 | Intimation of conclusion of proceedings |
| 9 | FORM GST DRC-06 | Reply to the Show Cause Notice |
| 10 | FORM GST DRC-07 | Summary of the order |
| 11 | FORM GST DRC-07A | Summary of the order creating demand under existing laws |
| 12 | FORM GST DRC-08 | Summary of Rectification /Withdrawal Order |
| 13 | FORM GST DRC-08A | Amendment/Modification of summary of the order creating demand under existing laws |
| 14 | FORM GST DRC-9 | Order for recovery through specified officer under section 79 |
| 15 | FORM GST DRC-10 | Notice for Auction under section 79 (1) (b) or section 129(6) of the Act |
| 16 | FORM GST DRC-11 | Notice to successful bidder |
| 17 | FORM GST DRC-12 | Sale Certificate |
| 18 | FORM GST DRC-13 | Notice to a third person under section 79(1) (c) |
| 19 | FORM GST DRC-14 | Certificate of Payment to a Third Person |
| 20 | FORM GST DRC-15 | Application before the civil court requesting execution for decree |
| 21 | FORM GST DRC-16 | Notice for attachment and sale of immovable/movable goods/shares under section 79 |
| 21 | FORM GST DRC-17 | Notice for Auction of Immovable/Movable Property under section 79(1) (d) |
| 22 | FORM GST DRC-18 | Certificate action under clause (e) of sub-section (1) section 79 |
| 23 | FORM GST DRC-19 | Application to the Magistrate for Recovery as Fine |
| 24 | FORM GST DRC-20 | Application for Deferred payment/ Payment in Instalments |
| 25 | FORM GST DRC-21 | Order for acceptance/rejection of application for deferred payment / payment in instalments |
| 26 | FORM GST DRC-22 | Provisional attachment of property under section 83 |
| 27 | FORM GST DRC-2A | Application for filing objection against provisional attachment of property |
| 28 | FORM GST DRC-23 | Restoration of provisionally attached property / bank account under section 83 |
| 29 | FORM GST DRC-24 | Intimation to Liquidator for recovery of amount |
| 30 | FORM GST DRC-25 | Continuation of Recovery Proceedings |
FORMS FOR GST PRACTITIONER
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GST PCT -01 | Application for Enrolment as Goods and Services Tax Practitioner |
| 2 | FORM GST PCT -02 | Enrolment Certificate of Goods and Services Tax Practitioner |
| 3 | FORM GST PCT -03 | Show Cause Notice for disqualification |
| 4 | FORM GST PCT -04 | Order of rejection of enrolment as GST Practitioner |
| 5 | FORM GST PCT -05 | Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner |
| 6 | FORM GST PCT -06 | Application for cancellation of enrolment as goods and services tax practitioner |
| 7 | FORM GST PCT -07 | Order of cancellation of enrolment as goods and services tax practitioner |
FORMS FOR PAYMENTS
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GST PMT -01 | Electronic Liability Register of Registered Person |
| 2 | FORM GST PMT -02 | Electronic Credit Ledger of Registered Person |
| 3 | FORM GST PMT -03 | Order for re-credit of the amount to cash or credit ledger on rejection of refund claim |
| 4 | FORM GST PMT -03A | Order For re-credit of the amount to electronic credit ledger |
| 5 | FORM GST PMT -04 | Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register |
| 6 | FORM GST PMT -05 | Electronic Cash Ledger |
| 7 | FORM GST PMT -06 | Challan for deposit of goods and services tax |
| 8 | FORM GST PMT -07 | Application for intimating discrepancy relating to payment |
| 9 | FORM GST PMT -08 | Payment for self-assessed tax on quarterly basis |
| 10 | FORM GST PMT -09 | Transfer of amount from one account head to another in electronic cash ledger |
FORMS FOR REFUND
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GST RFD-01 | Application for Refund |
| 2 | FORM GST RFD-01A | Application for Refund (Manual) |
| 3 | FORM GST RFD-01B | Refund Order details |
| 4 | FORM GST RFD-01W | Application for Withdrawal of Refund Application |
| 5 | FORM GST RFD-02 | Acknowledgment |
| 6 | FORM GST RFD-03 | Deficiency Memo |
| 7 | FORM GST RFD-04 | Provisional Refund Order |
| 8 | FORM GST RFD-05 | Payment Order |
| 9 | FORM GST RFD-06 | Refund Sanction/Rejection Order |
| 10 | FORM GST RFD-07 | Order for withholding the refund |
| 11 | FORM GST RFD-08 | Notice for rejection of application for refund |
| 12 | FORM GST RFD-09 | Reply to show cause notice |
| 13 | FORM GST RFD-10 | Application for Refund by any specialized agency of IJN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. |
| 14 | FORM GST RFD-10B | Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets) |
| FORM GST RFD-11 | Furnishing of bond or Letter of Undertaking for export of goods or services |
FORMS FOR RETURN
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GSTR-1 | Details of outward supplies of goods or services |
| 2 | FORM GSTR-1A | Details of auto drafted supplies |
| 3 | FORM GSTR-2 | Details of inward supplies of goods or services |
| 4 | FORM GSTR-2A | Details of auto drafted supplies |
| 5 | FORM GSTR-2B | Auto-drafted ITC Statement |
| 6 | FORM GSTR-3 | Monthly return |
| 7 | FORM GSTR-3A | Notice to return defaulter u/s 46 for not filing return |
| 8 | FORM GSTR- 3B | Details of Outward Supplies and inward supplies liable to reverse charge |
| 9 | FORM GSTR-4 | Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax (Rate) |
| 10 | FORM GSTR-4A | Auto-drafted details for registered person opting for composition levy |
| 11 | FORM GSTR-5 | Return for Non-resident taxable person |
| 12 | FORM GSTR-5A | Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India |
| 13 | FORM GSTR-6 | Return for input service distributor |
| 14 | FORM GSTR-6A | Details of supplies auto-drafted form |
| 15 | FORM GSTR-7 | Return for Tax Deducted at Source |
| 16 | FORM GSTR—7A | Tax Deduction at Source Certificate |
| 17 | FORM GSTR-8 | Statement for tax collection at source |
| 18 | FORM GSTR-9 | Annual Return |
| 19 | FORM GSTR-9A | Annual Return (For Composition Taxpayer) |
| 20 | FORM GSTR-9B | Annual Return (For E commerce Operators) |
| 21 | FORM GSTR-9C | Reconciliation Statement |
| 22 | FORM GSTR-10 | Final Return |
| 23 | FORM GSTR-11 | Statement of inward supplies by persons having Unique Identification Number (UIN) |
FORMS FOR INPUT TAX CREDIT
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GST ITC-01 | Declaration for claim of input tax credit under sub-section (1) of section 18 |
| 2 | FORM GST ITC-02 | Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18 |
| 3 | FORM GST ITC-02A | Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25 |
| 4 | FORM GST ITC-03 | Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under sub-section (4) of section 18 |
| 5 | FORM GST ITC-04 | Details of goods/capital goods sent to job worker and received back |
FORMS FOR AUDIT
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GST ADT-01 | Notice for conducting audit |
| 2 | FORM GST ADT-02 | Audit Report under section 65(6) |
| 3 | FORM GST ADT-03 | Communication to the registered person for conduct of special audit under section 66 |
| 4 | FORM GST ADT-04 | Information of Findings upon Special Audit |
FORMS FOR TRANSITIONAL ITC
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GST TRAN-01 | Transitional ITC / Stock Statement |
| 2 | FORM GST TRAN-02 | Details of inputs held on stock on appointed date in respect of which he is not in possession of any invoice/document evidencing payment of tax carried forward to Electronic Credit ledger |
FORMS FOR COMPOUNDING OF OFFENCE
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GST CPD – 01 | Application for Compounding of Offence |
| 2 | FORM GST CPD – 02 | Order for rejection / allowance of compounding of offence |
FORMS FOR APPEAL
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GST APL-01 | Appeal to Appellate Authority |
| 2 | FORM GST APL-02 | Acknowledgment for submission of appeal |
| 3 | FORM GST APL-03 | Application to the Appellate Authority under sub-section (2) of Section 107 |
| 4 | FORM GST APL-04 | Summary of the Demand after issue of Order by the Appellate Authority, Revisional Authority, Tribunal or Court |
| 5 | FORM GST APL-05 | Appeal to the Appellate Tribunal |
| 6 | FORM GST APL-06 | Cross-objections before the Appellate Tribunal |
| 7 | FORM GST APL-07 | Application to the Appellate Tribunal under sub section (3) of Section 112 |
| 8 | FORM GST APL-08 | Appeal to the High Court under section 117 |
| 9 | FORM GST APL-01/03w | Application for Withdrawal of Appeal Application |
FORM FOR NOTICE BY REVISIONAL AUTHORITY
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GST RVN-01 | Notice under section 108 |
FORM FOR ADVANCE RULING
| S.No. | GST FORMS | PURPOSE |
| 1 | FORM GST ARA-01 | Application Form for Advance Ruling |
| 2 | FORM GST ARA-02 | Appeal to the Appellate Authority for Advance Ruling |
| 3 | FORM GST ARA-03 | Appeal to the Appellate Authority for Advance Ruling |
Information taken from official website of CBIC.
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