GST Registration to Appeal Filing: A Comprehensive Guide to GST Forms

GST Registration to Appeal Filing - A Comprehensive Guide to GST Forms - GST - taxscan

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 FORMSPURPOSE
1FORM GST REG-01Application for Registration
2FORM GST REG-02Acknowledgment
3FORM GST REG-03Notice for Seeking Additional Information / Clarification / Documents relating to Application for < < Registration/ Amendment/ Cancellation
4FORM GST REG-04Clarification/additional information/document for< < Registration/ Amendment/Cancellation>>
5FORM GST REG-05Order of Rejection of Application for <Registration / Amendment / Cancellation/ >
6FORM GST REG-06Registration Certificate
7FORM GST REG-07Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)
8FORM GST REG-08Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source  
9FORM GST REG-09Application for Registration of Non Resident Taxable Person
10FORM GST REG-10Application 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.
11FORM GST REG-11Application for extension of registration period by casual / non-resident taxable person
12FORM GST REG-12Order of Grant of Temporary Registration/ Suo Moto Registration
13FORM GST REG-13Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others
14FORM GST REG-14Application for Amendment in Registration Particulars
15FORM GST REG-15Order of Amendment
16FORM GST REG-16Application for Cancellation of Registration
17FORM GST REG-17Show Cause Notice for Cancellation of Registration
18FORM GST REG-18Reply to the Show Cause Notice issued for cancellation for registration
19FORM GST REG-19Order for Cancellation of Registration
20FORM GST REG-20Order for dropping the proceedings for cancellation of registration
21FORM GST REG-21Application for Revocation of Cancellation of Registration
22FORM GST REG-22Order for revocation of cancellation of registration
23FORM GST REG-23Show Cause Notice for rejection of application for revocation of cancellation of registration
24FORM GST REG-24Reply to the notice for rejection of application for revocation of cancellation of registration
25FORM GST REG-25Certificate of Provisional Registration
26FORM GST REG-26Application for Enrolment of Existing Taxpayer
27FORM GST REG-27Show Cause Notice for cancellation of provisional registration
28FORM GST REG-28Order for cancellation of provisional registration
29FORM GST REG-29Application for Cancellation of Registration of Migrated Taxpayer
30FORM GST REG-30Form for Field Visit Report
31FORM GST REG-31Intimation for suspension and notice for cancellation of registration

FORMS FOR E-WAY BILL

S.No.GST FORMSPURPOSE
1FORM GST EWB-01E-Way Bill
2FORM GST EWB-02Consolidated E-Way Bill
3FORM GST EWB-03Verification Report
4FORM GST EWB-04Report of detention
5FORM GST EWB-05Application for unblocking of the facility for generation of E-Way Bill
6FORM GST EWB-06Order for permitting / rejecting application for unblocking of the facility for generation of E-Way Bill

FORMS FOR ENROLLMENT

S.No.GST FORMSPURPOSE
1FORM GST ENR-01Application for Enrolment under section 35(2)
2FORM GST ENR-02Application for obtaining unique common enrolment number

FORMS FOR TRANSITIONAL CREDIT

S.No.GST FORMSPURPOSE
1FORM GST TRAN-01Transitional ITC / Stock Statement
2FORM GST TRAN-02Details 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 FORMSPURPOSE
1FORM GST ITC-01Declaration for claim of input tax credit under sub-section (l) of section 18
2FORM GST ITC-02Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18
3FORM GST ITC-02ADeclaration for transfer of ITC pursuant to registration under sub-section (2) of section 25
4FORM GST ITC-03Declaration 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
5FORM GST ITC-04Details of goods/capital goods sent to job worker and received back

FORMS FOR ASSESSMENT

S.No.GST FORMSPURPOSE
1FORM GST ASMT-01Application for Provisional Assessment under section 60
2FORM GST ASMT-02Notice for Seeking Additional Information / Clarification / Documents for provisional assessment
3FORM GST ASMT-03Reply to the notice seeking additional information
4FORM GST ASMT-04Order of Provisional Assessment
5FORM GST ASMT-05Furnishing of Security
6FORM GST ASMT-06Notice for seeking additional information / clarification / documents for final assessment
7FORM GST ASMT-07Final Assessment Order
8FORM GST ASMT-08Application for Withdrawal of Security
9FORM GST ASMT-09Order for release of security or rejecting the application
10FORM GST ASMT-10Notice for intimating discrepancies in the return after scrutiny
11FORM GST ASMT-11Reply to the notice issued under section61 intimating discrepancies in the return
12FORM GST ASMT-12Order of acceptance of reply against the notice issued under section 61
13FORM GST ASMT-13Assessment order under Section 62
14FORM GST ASMT-14Show Cause Notice for assessment under section 63
15FORM GST ASMT-15Assessment order under section 63
16FORM GST ASMT-16Assessment order under section 64
17FORM GST ASMT-17Application for withdrawal of assessment order issued under section 64
18FORM GST ASMT-18Acceptance or Rejection of application filed under section 64 (2)

FORMS FOR INVOICE

S.No.GST FORMSPURPOSE
1FORM GST INV -01Cardinality means whether reporting of the item(s) is mandatory or optional as explained below

FORMS FOR INSPECTION

S.No.GST FORMSPURPOSE
1FORM GST INS -01Authorisation for Inspection or Search
2FORM GST INS -02Order of Seizure
3FORM GST INS -03Order of Prohibition
4FORM GST INS -04Bond for release of goods seized
5FORM GST INS -05Order of release of goods/things of perishable or hazardous nature

FORMS FOR COMPOSITION LEVY

S.No.GST FORMSPURPOSE
1FORM GST CMP-01Intimation to pay tax under section IO (composition levy)
2FORM GST CMP-02Intimation to pay tax under section IO (composition levy)
3FORM GST CMP-03Intimation of details of stock on date of opting for composition levy
4FORM GST CMP-04Intimation/Application for Withdrawal from Composition Levy
5FORM GST CMP-05Notice for denial of option to pay tax under section 10
6FORM GST CMP-06Reply to the notice to show cause
7FORM GST CMP-07Order for acceptance / rejection of reply to show cause notice
8FORM GST CMP-08Statement for payment of self-assessed tax  

FORMS FOR DEMAND AND RECOVERY

S.No.GST FORMSPURPOSE
1FORM GST DRC-01Summary of Show Cause Notice
2FORM GST DRC-01AIntimation of tax ascertained as being payable under section 73(5)/74(5)
3FORM GST DRC-01BIntimation of difference in liability reported in statement of outward supplies and that reported in return
4FORM GST DRC-01CIntimation 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)
5FORM GST DRC-02Summary of Statement
6FORM GST DRC-03Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or intimation of tax ascertained through FORM GST DRC-01A.
7FORM GST DRC-04Acknowledgement of acceptance of payment made voluntarily
8FORM GST DRC-05Intimation of conclusion of proceedings
9FORM GST DRC-06Reply to the Show Cause Notice
10FORM GST DRC-07Summary of the order
11FORM GST DRC-07ASummary of the order creating demand under existing laws
12FORM GST DRC-08Summary of Rectification /Withdrawal Order
13FORM GST DRC-08AAmendment/Modification of summary of the order creating demand under existing laws  
14FORM GST DRC-9Order for recovery through specified officer under section 79
15FORM GST DRC-10Notice for Auction under section 79 (1) (b) or section 129(6) of the Act
16FORM GST DRC-11Notice to successful bidder
17FORM GST DRC-12Sale Certificate
18FORM GST DRC-13Notice to a third person under section 79(1) (c)
19FORM GST DRC-14Certificate of Payment to a Third Person
20FORM GST DRC-15Application before the civil court requesting execution for decree
21FORM GST DRC-16Notice for attachment and sale of immovable/movable goods/shares under section 79
21FORM GST DRC-17Notice for Auction of Immovable/Movable Property under section 79(1) (d)
22FORM GST DRC-18Certificate action under clause (e) of sub-section (1) section 79
23FORM GST DRC-19Application to the Magistrate for Recovery as Fine
24FORM GST DRC-20Application for Deferred payment/ Payment in Instalments
25FORM GST DRC-21Order for acceptance/rejection of application for deferred payment / payment in instalments
26FORM GST DRC-22Provisional attachment of property under section 83
27FORM GST DRC-2AApplication for filing objection against provisional attachment of property
28FORM GST DRC-23Restoration of provisionally attached property / bank account under section 83
29FORM GST DRC-24Intimation to Liquidator for recovery of amount
30FORM GST DRC-25Continuation of Recovery Proceedings

FORMS FOR GST PRACTITIONER

S.No.GST FORMSPURPOSE
1FORM GST PCT -01Application for Enrolment as Goods and Services Tax Practitioner
2FORM GST PCT -02Enrolment Certificate of Goods and Services Tax Practitioner
3FORM GST PCT -03Show Cause Notice for disqualification
4FORM GST PCT -04Order of rejection of enrolment as GST Practitioner
5FORM GST PCT -05Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner
6FORM GST PCT -06Application for cancellation of enrolment as goods and services tax practitioner
7FORM GST PCT -07Order of cancellation of enrolment as goods and services tax practitioner

FORMS FOR PAYMENTS

S.No.GST FORMSPURPOSE
1FORM GST PMT -01Electronic Liability Register of Registered Person
2FORM GST PMT -02Electronic Credit Ledger of Registered Person
3FORM GST PMT -03Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
4FORM GST PMT -03AOrder For re-credit of the amount to electronic credit ledger
5FORM GST PMT -04Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register
6FORM GST PMT -05Electronic Cash Ledger
7FORM GST PMT -06Challan for deposit of goods and services tax
8FORM GST PMT -07Application for intimating discrepancy relating to payment
9FORM GST PMT -08Payment for self-assessed tax on quarterly basis
10FORM GST PMT -09Transfer of amount from one account head to another in electronic cash ledger

FORMS FOR REFUND

S.No.GST FORMSPURPOSE
1FORM GST RFD-01Application for Refund  
2FORM GST RFD-01AApplication for Refund (Manual)
3FORM GST RFD-01BRefund Order details
4FORM GST RFD-01WApplication for Withdrawal of Refund Application
5FORM GST RFD-02Acknowledgment
6FORM GST RFD-03Deficiency Memo
7FORM GST RFD-04Provisional Refund Order
8FORM GST RFD-05Payment Order
9FORM GST RFD-06Refund Sanction/Rejection Order
10FORM GST RFD-07Order for withholding the refund
11FORM GST RFD-08Notice for rejection of application for refund
12FORM GST RFD-09Reply to show cause notice
13FORM GST RFD-10Application for Refund by any specialized agency of IJN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
14FORM GST RFD-10BApplication for refund by Duty Free Shops/Duty Paid Shops (Retail outlets)
 FORM GST RFD-11Furnishing of bond or Letter of Undertaking for export of goods or services

FORMS FOR RETURN

S.No.GST FORMSPURPOSE
1FORM GSTR-1Details of outward supplies of goods or services
2FORM GSTR-1ADetails of auto drafted supplies
3FORM GSTR-2Details of inward supplies of goods or services
4FORM GSTR-2ADetails of auto drafted supplies
5FORM GSTR-2BAuto-drafted ITC Statement
6FORM GSTR-3Monthly return
7FORM GSTR-3ANotice to return defaulter u/s 46 for not filing return
8FORM GSTR- 3BDetails of Outward Supplies and inward supplies liable to reverse charge
9FORM GSTR-4Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax (Rate)
10FORM GSTR-4AAuto-drafted details for registered person opting for composition levy
11FORM GSTR-5Return for Non-resident taxable person
12FORM GSTR-5ADetails of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
13FORM GSTR-6Return for input service distributor
14FORM GSTR-6ADetails of supplies auto-drafted form
15FORM GSTR-7Return for Tax Deducted at Source
16FORM GSTR—7ATax Deduction at Source Certificate
17FORM GSTR-8Statement for tax collection at source
18FORM GSTR-9Annual Return
19FORM GSTR-9AAnnual Return (For Composition Taxpayer)
20FORM GSTR-9BAnnual Return (For E commerce Operators)
21FORM GSTR-9CReconciliation Statement
22FORM GSTR-10Final Return
23FORM GSTR-11Statement of inward supplies by persons having Unique Identification Number (UIN)

FORMS FOR INPUT TAX CREDIT

S.No.GST FORMSPURPOSE
1FORM GST ITC-01Declaration for claim of input tax credit under sub-section (1) of section 18
2FORM GST ITC-02Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18
3FORM GST ITC-02ADeclaration for transfer of ITC pursuant to registration under sub-section (2) of section 25
4FORM GST ITC-03Declaration 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
5FORM GST ITC-04Details of goods/capital goods sent to job worker and received back

FORMS FOR AUDIT

S.No.GST FORMSPURPOSE
1FORM GST ADT-01Notice for conducting audit
2FORM GST ADT-02Audit Report under section 65(6)
3FORM GST ADT-03Communication to the registered person for conduct of special audit under section 66
4FORM GST ADT-04Information of Findings upon Special Audit

FORMS FOR TRANSITIONAL ITC

S.No.GST FORMSPURPOSE
1FORM GST TRAN-01Transitional ITC / Stock Statement
2FORM GST TRAN-02Details 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 FORMSPURPOSE
1FORM GST CPD – 01Application for Compounding of Offence
2FORM GST CPD – 02Order for rejection / allowance of compounding of offence

FORMS FOR APPEAL

S.No.GST FORMSPURPOSE
1FORM GST APL-01Appeal to Appellate Authority
2FORM GST APL-02Acknowledgment for submission of appeal
3FORM GST APL-03Application to the Appellate Authority under sub-section (2) of Section 107
4FORM GST APL-04Summary of the Demand after issue of Order by the Appellate Authority, Revisional Authority, Tribunal or Court
5FORM GST APL-05Appeal to the Appellate Tribunal
6FORM GST APL-06Cross-objections before the Appellate Tribunal
7FORM GST APL-07Application to the Appellate Tribunal under sub section (3) of Section 112
8FORM GST APL-08Appeal to the High Court under section 117
9FORM GST APL-01/03wApplication for Withdrawal of Appeal Application

FORM FOR NOTICE BY REVISIONAL AUTHORITY

S.No.GST FORMSPURPOSE
1FORM GST RVN-01Notice under section 108

FORM FOR ADVANCE RULING

S.No.GST FORMSPURPOSE
1FORM GST ARA-01Application Form for Advance Ruling
2FORM GST ARA-02Appeal to the Appellate Authority for Advance Ruling
3FORM GST ARA-03Appeal to the Appellate Authority for Advance Ruling

Information taken from official website of CBIC.

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates

taxscan-loader