Rules & Forms

Rules

S. No.

Chapter No.

Chapter Name

Rule No.s

From

To

1 I Preliminary 1 2
2  II Composition Rules 3 7cal
3  III Registration 8 26
4  IV Determination of Value of Supply 27 35
5  V Input Tax Credit 36 45
6  VI Tax Invoice, Credit and Debit Notes 46 55
7  VII Accounts and Records 56 58
8  VIII Returns 59 84
9  IX Payment of Tax 85 88
10  X Refund 89 97
11  XI Assessment and Audit 98 102
12  XII Advance Ruling 103 107
13  XIII Appeals and Revision 108 116
14  XIV Transitional Provisions 117 121
15  XV Anti-Profiteering 122 137
16  XVI E-way Rules 138 138
17  XVII Inspection, Search and Seizure 139 141
18  XVIII Demands and Recovery 142 161
19  XIX Offences and Penalties 162 162

Forms

S. No.

Form No.

Description

Composition Forms

1 Form GST CMP-01 Intimation to pay tax under section 10 (composition levy) (only for persons registered under the existing law migrating on the appointed day)
2 Form GST CMP-02 Intimation to pay tax under section 10 (composition levy) (for persons registered under the Act)
3 Form GST CMP-03 Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day)
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

Registration Forms

8 Form GST REG-01 Application for registration
9 Form GST REG-02 Acknowledgment
10 Form GST REG-03 Notice for seeking additional information / clarification / documents relating to application for <<Registration/Amendment/Cancellation >>
11 Form GST REG-04 Clarification/additional information/document for <<Registration/Amendment/Cancellation>>
12 Form GST REG-05 Order of Rejection of Application for <Registration / Amendment / Cancellation/
13 Form GST REG-06 Registration Certificate
14 Form GST REG-07 Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)
15 Form GST REG-08 Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
16 Form GST REG-09 Application for Registration of Non Resident Taxable Person
17 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.
18 Form GST REG-11 Application for extension of registration period by casual / non-resident taxable person
19 Form GST REG-12 Order of Grant of Temporary Registration/ Suo Moto Registration
20 Form GST REG-13 Application/ Form for grant of Unique Identity Number to UN Bodies / Embassies / others
21 Form GST REG-14 Application for Amendment in Registration Particulars (For all types of registered persons)
22 Form GST REG-15 Order of Amendment
23 Form GST REG-16 Application for Cancellation of Registration
24 Form GST REG-17 Show Cause Notice for Cancellation of Registration
25 Form GST REG-18 Reply to the Show Cause Notice issued for cancellation for registration
26 Form GST REG-19 Order for Cancellation of Registration
27 Form GST REG-20 Order for dropping the proceedings for cancellation of registration
28 Form GST REG-21 Application for Revocation of Cancellation of Registration
29 Form GST REG-22 Order for revocation of cancellation of registration
30 Form GST REG-23 Show Cause Notice for rejection of application for revocation of cancellation of registration
31 Form GST REG-24 Reply to the notice for rejection of application for revocation of cancellation of registration
32 Form GST REG-25 Certificate of Provisional Registration
33 Form GST REG-26 Application for Enrolment of Existing Taxpayer
34 Form GST REG-27 Show Cause Notice for cancellation of provisional registration
35 Form GST REG-28 Order for cancellation of provisional registration
36 Form GST REG-29 Application for cancellation of provisional registration
37 Form GST REG-30 Form for Field Visit Report

Input Tax Credit Forms

38 Form GST ITC-01 Declaration for claim of input tax credit under sub-section (1) of section 18
39 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
40 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
41 Form GST ITC-04 Details of goods/capital goods sent to job worker and received back

Accounts and Records Form

42 Form GST ENR-01 Application for Enrolment u/s 35 (2) (only for unregistered persons)

Returns

43 Form GSTR-1 Details of outward supplies of goods or services
44 Form GSTR-1A Details of auto drafted supplies
45 Form GSTR-2 Details of inward supplies of goods or services
46 FORM GSTR-2A Details of auto drafted supplies
47 Form GSTR-3 Monthly return
48 Form GSTR-3A Notice to return defaulter u/s 46 for not filing return
49 FORM GSTR-3B
50 Form GSTR-4 Quarterly return for registered person opting for composition levy
51 Form GSTR-4A Auto-drafted details for registered person opting for composition levy
52 Form GSTR-5 Return for Non-resident taxable person
53 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
54 Form GSTR-6 Return for input service distributor
55 Form GSTR-6A Details of supplies auto-drafted form
56 Form GSTR-7 Return for Tax Deducted at Source
57 Form GSTR 7A Tax Deduction at Source Certificate
58 Form GSTR-8 Statement for tax collection at source
59 Form GSTR-11 Statement of inward supplies by persons having Unique Identification Number
60 Mismatch Results of Matching after filing of the Returns of September

Goods and Services Tax Practitioner Forms

61 Form GST PCT-1 Application for Enrolment as Goods and Services Tax Practitioner
62 Form GST PCT-02 Enrolment Certificate of Goods and Services Tax Practitioner
63 Form GST PCT-03 Show Cause Notice for disqualification
64 Form GST PCT-04 Order of rejection of enrolment as GST Practitioner
65 Form GST PCT-05 Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner

Payment of Tax Forms

66 Form GST PMT-01 Electronic Liability Register of Registered Person
67 Form GST PMT-02 Electronic Credit Ledger of Registered Person
68 Form GST PMT-03 Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
69 Form GST PMT-04 Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register
70 Form GST PMT-05 Electronic Cash Ledger
71 Form GST PMT-06 Challan for deposit of goods and services tax
72 Form GST PMT-07 Application for intimating discrepancy relating to payment

Refund Forms

73 FORM-GST-RFD-01 Application for Refund
74 FORM-GST-RFD-02 Acknowledgment
75 FORM-GST-RFD-03 Deficiency Memo
76 FORM-GST-RFD-04 Provisional Refund Order
77 FORM-GST-RFD-05 Payment Advice
78 FORM-GST-RFD-06 Refund Sanction/Rejection Order
79 FORM-GST-RFD-07 Order for Complete adjustment of sanctioned Refund
80 FORM-GST-RFD-08 Notice for rejection of application for refund
81 FORM-GST-RFD-09 Reply to show cause notice
82 FORM GST RFD-10 Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
83 FORM GST RFD-11 Furnishing of bond or Letter of Undertaking for export of goods or services

Assessment and Audit Forms

84 Form GST ASMT-01 Application for Provisional Assessment under section 60
85 Form GST ASMT-02 Notice for Seeking Additional Information / Clarification / Documents for provisional assessment
86 Form GST ASMT-03 Reply to the notice seeking additional information
87 Form GST ASMT-04 Order of Provisional Assessment
88 Form GST ASMT-05 Furnishing of Security
89 Form GST ASMT-06 Notice for seeking additional information / clarification / documents for final assessment
90 Form GST ASMT-07 Final Assessment Order
91 Form GST ASMT-08 Application for Withdrawal of Security
92 Form GST ASMT-09 Order for release of security or rejecting the application
93 Form GST ASMT-10 Notice for intimating discrepancies in the return after scrutiny
94 Form GST ASMT-11 Reply to the notice issued under section 61 intimating discrepancies in the return
95 Form GST ASMT-12 Order of acceptance of reply against the notice issued under section 61
96 Form GST ASMT-13 Assessment order under section 62
97 Form GST ASMT-14 Show Cause Notice for assessment under section 63
98 Form GST ASMT-15 Assessment order under section 63
99 Form GST ASMT-16 Assessment order under section 64
100 Form GST ASMT-17 Application for withdrawal of assessment order issued under section 64
101 Form GST ASMT-18 Acceptance or Rejection of application filed under section 64 (2)
102 Form GST ADT-01 Notice for conducting audit
103 Form GST ADT-02 Audit Report under section 65(6)
104 Form GST ADT-03 Communication to the registered person for conduct of special audit under section 66
105 Form GST ADT-04 Information of Findings upon Special Audit

Advance Ruling Forms

106 Form GST ARA-01 Application Form for Advance Ruling
107 Form GST ARA-02 Appeal to the Appellate Authority for Advance Ruling
108 Form GST ARA-03 Appeal to the Appellate Authority for Advance Ruling by jurisdictional officer

Appeals and Revision Forms

109 Form GST APL-01 Appeal to Appellate Authority
110 Form GST APL-02 Acknowledgment for submission of appeal
111 Form GST APL-03 Application to the Appellate Authority under sub-section (2) of Section 107
112 Form GST APL-04 Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court
113 Form GST APL-05 Appeal to the Appellate Tribunal
114 Form GST APL-06 Cross-objections before the Appellate Tribunal
115 Form GST APL-07 Application to the Appellate Tribunal under sub section (3) of Section 112
116 Form GST APL-08 Appeal to the High Court under section 117

Transitional Forms

117 Form GST TRAN-1 Transitional ITC / Stock Statement
118 Form GST TRAN-2 Details of inputs held in stock on appointed date and outward supply of the same for availing deemed credits

Inspection, Search and Seizure Forms

119 FORM GST INS-1 Authorisation for Inspection or Search
120 FORM GST INS-02 Order of Seizure
121 FORM GST INS-03 Order of Prohibition
122 FORM GST INS-04 Bond for Release of Goods Seized
123 FORM GST INS-05 Order of Release of Goods/ Things of Prishable or Hazardous Nature

Demands and Recovery Forms

124 FORM GST DRC-01 Summary of Show Cause Notice
125 FORM GST DRC-02 Summary of Statement
126 FORM GST DRC-03 Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement
127 FORM GST DRC-04 Acknowledgement of acceptance of payment made voluntarily
128 FORM GST DRC-05 Intimation of conclusion of proceedings
129 FORM GST DRC-06 Reply to the Show Cause Notice
130 FORM GST DRC-07 Summary of the order
131 FORM GST DRC-08 Rectification of Order
132 FORM GST DRC-09 Order for recovery through specified officer under section 79
133 FORM GST DRC-10 Notice for Auction of Goods under section 79 (1) (b) of the Act
134 FORM GST DRC-11 Notice to successful bidder
135 FORM GST DRC-12 Sale Certificate
136 FORM GST DRC-13 Notice to a third person under section 79(1) (c)
137 FORM GST DRC-14 Certificate of Payment to a Third Person
138 FORM GST DRC-15 Application Before The Civil Court Requesting Execution For A Decree
139 FORM GST DRC-16 Notice for attachment and sale of immovable/movable goods/shares under section 79
140 FORM GST DRC-17 Notice for Auction of Immovable/Movable Property under section 79(1) (d)
141 FORM GST DRC-18 Certificate action under clause (e) of sub-section (1) section 79
142 FORM GST DRC-19 Application to the Magistrate for Recovery as Fine
143 FORM GST DRC-20 Application for Deferred Payment/ Payment in Instalments
144 FORM GST DRC-21 Order for acceptance/rejection of application for deferred payment / payment in instalments
145 FORM GST DRC-22 Provisional attachment of property under section 83
146 FORM GST DRC-23 Restoration of provisionally attached property / bank account under section 83
147 FORM GST DRC-24 Intimation to Liquidator for recovery of amount
148 FORM GST DRC-25 Continuation of Recovery Proceedings

Offences and Penalties Forms

149 FORM GST CPD-01 Application for Compounding of Offence
150 FORM GST CPD-02 Order for rejection / allowance of compounding of offence