2017-TIOL-GST-124 Dated: Friday, November 03, 2017

Friday, November 03, 2017

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GST Forms

FORMS NOTIFIED UNDER CENTRAL GST RULES, 2017

SL. No.	NAME OF FORM	DESCRIPTION	CGST RULE

REGISTRATION
Notified by Notification No. 3/2017-Central Tax, dated 19-06-2017
1	GST REG-01 Updated	Application for Registration	8(1)
2	GST REG-02	Acknowledgment to the Applicant	8(5)
3	GST REG-03	Notice for Seeking Additional Information / Clarification / Documents relating to Application for (Registration/ Amendment/Cancellation )	9(2)
4	GST REG-04	Clarification/additional information/document for <<Registration/ Amendment/Cancellation>> by Applicant	9(2)
5	GST REG-05	Order of Rejection of Application for <Registration / Amendment / Cancellation/>	9(4)
6	GST REG-06	Registration Certificate	10(1)
7	GST REG-07	Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)	12(1)
8	GST REG-08	Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source	12(3)
9	GST REG-09	Application for Registration of Non Resident Taxable Person	13(1)
10	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.	14(1)
11	GST REG-11	Application for extension of registration period by casual / non-resident taxable person	15(1)
12	GST REG-12 Updated	Order of Grant of Temporary Registration/ Suo Moto Registration	16(1)
13	GST REG-13	Application/Form for grant of Unique Identity Number to UN Bodies /Embassies /others	17(1)
14	GST REG-14	Application for Amendment in Registration Particulars (For all types of registered persons)	19(1)
15	GST REG-15	Order of Amendment	19(1)
16	GST REG-16	Application for Cancellation of Registration	20
17	GST REG-17	Show Cause Notice for Cancellation of Registration	22(1)
18	GST REG-18	Reply to the Show Cause Notice issued for cancellation for registration	22(2)
19	GST REG-19	Order for Cancellation of Registration	22(3)
20	GST REG-20	Order for dropping the proceedings for cancellation of registration	22(4)
21	GST REG-21	Application for Revocation of Cancellation of Registration	23(1)
22	GST REG-22	Order for revocation of cancellation of registration	23(2)
23	GST REG-23	Show Cause Notice for rejection of application for revocation of cancellation of registration	23(3)
24	GST REG-24	Reply to the notice for rejection of application for revocation of cancellation of registration	23(3)
25	GST REG-25 Updated	Certificate of Provisional Registration	24(1)
26	GST REG-26	Application for Enrolment of Existing Taxpayer	24(2)
27	GST REG-27	Show Cause Notice for cancellation of provisional registration	24(3)
28	GST REG-28	Order for cancellation of provisional registration	24(3)
29	GST REG-29 Updated	Application for cancellation of provisional registration	24(4)
30	GST REG-30	Form for Field Visit Report	25
COMPOSITION LEVY
Notified by Notification No. 3/2017-Central Tax, dated 19-06-2017
31	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)	3(1)
32	GST CMP-02 Updated	Intimation to pay tax under section 10 (composition levy) (For persons registered under the Act)	3(3) and 3(3A)
33	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)	3(4)
34	GST CMP-04 Updated	Intimation/Application for Withdrawal from Composition Levy	6(2)
35	GST CMP-05	Notice for denial of option to pay tax under section 10 if the proper officer has reasons to believe that the registered person was not eligible to pay tax under section 10	6(4)
36	GST CMP-06	Reply to the notice to show cause	6(5)
37	GST CMP-07 Updated	Order for acceptance / rejection of reply to show cause notice	6(5)
INPUT TAX CREDIT
Notified by Notification No. 10/2017-Central Tax, dated 28-06-2017
38	GST ITC–01	Declaration for claim of input tax credit under sub-section (1) of section 18	40(1)
39	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	41(1)
40	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	44(4)
41	GST ITC-04	Details of goods/capital goods sent to job worker and received back	45(3)
ENROLMENT APPLICATION FOR UNREGISTERED OWNER OF GODOWN/WAREHOUSE/TRANSPORTER
Notified by Notification No. 10/2017-Central Tax, dated 28-06-2017
42	GST ENR-01	Application for Enrolment u/s 35 (2) (only for un-registered persons)	58(1)
RETURNS
Notified by Notification No. 10/2017-Central Tax, dated 28-06-2017
43	GSTR-1 Updated	Details of outward supplies of goods or services	59(1)
44	GSTR-1A Updated	Details of auto drafted supplies (From GSTR 2, GSTR 4 or GSTR 6 )	59(4)
45	GSTR-2	Details of inward supplies of goods or services	60(1)
46	GSTR-2A	Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-	60(1)
47	GSTR-3	Monthly return	61(1)
48	GSTR–3A	Notice to return defaulter u/s 46 for not filing return	68
49	GSTR-3B	Return in lieu of GSTR-3, when the time limit for GSTR-1 and GSTR-2 is extended	61(5)
50	GSTR-4 Updated	Quarterly return for registered person opting for composition levy	62
51	GSTR-4A	Auto-drafted details for registered person opting for composition levy (Auto- drafted from GSTR-1, GSTR-5 and GSTR-7)	59(3) & 66(2)
52	GSTR-5	Return for Non-resident taxable person	63
53	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	64
54	GSTR-6	Return for input service distributor	65
55	GSTR-6A	Details of supplies auto-drafted form (Auto-drafted from GSTR-1)	59(3) & 65
56	GSTR-7	Return for Tax Deducted at Source	66 (1)
57	GSTR-7A	Tax Deduction at Source Certificate	66(3)
58	GSTR-8	Statement for tax collection at source	67(1)
59	GSTR-11	Statement of inward supplies by persons having Unique Identification Number (UIN)	82
GOODS & SERVICE TAX PRACTITIONER
Notified by Notification No. 10/2017-Central Tax, dated 28-06-2017
60	GST PCT-01	Application for Enrolment as Goods and Services Tax Practitioner	83(1)
61	GST PCT-02	Enrolment Certificate of Goods and Services Tax Practitioner	83(2)
62	GST PCT-03	Show Cause Notice for disqualification	83(4)
63	GST PCT-04	Order of rejection of enrolment as GST Practitioner	83(4)
64	GST PCT-05	Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner	83(6)
PAYMENT OF TAX
Notified by Notification No. 10/2017-Central Tax, dated 28-06-2017
65	GST PMT–01	Electronic Liability Register of Registered Person (Part–I: Return related liabilities)	85(1)
66	GST PMT–01	Electronic Liability Register of Taxable Person (Part–II: Other than return related liabilities)	85(1)
67	GST PMT–02	Electronic Credit Ledger of Registered Person	86(1)
68	GST PMT–03	Order for re-credit of the amount to cash or credit ledger on rejection of refund claim	86(4) & 87(11))
69	GST PMT–04	Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register	85(7), 86(6) & 87(12)
70	GST PMT–05	Electronic Cash Ledger	87(1)
71	GST PMT–06	Challan for deposit of goods and services tax	87(2)
72	GST PMT–07	Application for intimating discrepancy relating to payment	87(8)
REFUND
Notified by Notification No. 10/2017-Central Tax, dated 28-06-2017 and substituted by Notification No. 15/2017-Central Tax, dated 01-07-2017
73	GST-RFD-01 Updated	Application for Refund	89(1)
74	GST-RFD-02	Acknowledgment	90(1), 90(2) and 95(2)
75	GST-RFD-03	Deficiency Memo	90(3)
76	GST-RFD-04	Provisional Refund Order	91(2)
77	GST-RFD-05	Payment Advice	91(3), 92(4), 92(5) & 94
78	GST-RFD-06	Refund Sanction/Rejection Order	92(1), 92(3), 92(4), 92(5) & 96(7)
79	GST-RFD-07	Order for Complete adjustment of sanctioned Refund	92(1), 92(2) & 96(6)
80	GST-RFD-08	Notice for rejection of application for refund	92(3)
81	GST-RFD-09	Reply to show cause notice	92(3)
82	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.	95(1)
83	GST RFD-11	Furnishing of bond or Letter of Undertaking for export of goods or services	96A
PROVISIONAL ASSESSEMENT
Notified by Notification No. 10/2017-Central Tax, dated 28-06-2017
84	GST ASMT-01	Application for Provisional Assessment under section 60	98(1)
85	Bond	Bond for Provisional Assessment	98(3) & 98(4)
86	GST ASMT-02	Notice for Seeking Additional Information / Clarification / Documents for provisional assessment	98(2)
87	GST ASMT–03	Reply to the notice seeking additional information	98(2)
88	GST ASMT–04	Order of Provisional Assessment	98(3)
89	GST ASMT-05	Furnishing of Security	98(4)
90	GST ASMT-06	Notice for seeking additional information / clarification / documents for final assessment	98(5)
91	GST ASMT–07	Final Assessment Order	98(5)
92	GST ASMT-08	Application for Withdrawal of Security	98(6)
93	GST ASMT–09	Order for release of security or rejecting the application	98(7)
94	GST ASMT-10	Notice for intimating discrepancies in the return after scrutiny	99(1)
95	GST ASMT-11	Reply to the notice issued under section 61 intimating discrepancies in the return	99(2)
96	GST ASMT-12	Order of acceptance of reply against the notice issued under section 61	99(3)
97	GST ASMT-13	Assessment order under section 62	100(1)
98	GST ASMT-14	Show Cause Notice for assessment under section 63	100(2)
99	GST ASMT-15	Assessment order under section 63	100(2)
100	GST ASMT-16	Assessment order under section 64	100(3)
101	GST ASMT–17	Application for withdrawal of assessment order issued under section 64	100(4)
102	GST ASMT-18	Acceptance or Rejection of application filed under section 64 (2)	100(5)
AUDIT
Notified by Notification No. 10/2017-Central Tax, dated 28-06-2017
103	GST ADT-01	Notice for conducting audit	101(2)
104	GST ADT–02	Audit Report under section 65(6)	101(5)
105	GST ADT-03	Communication to the registered person for conduct of special audit under section 66	102(1)
106	GST ADT–04	Information of Findings upon Special Audit	102(2)
ADVANCE RULING
Notified by Notification No. 10/2017-Central Tax, dated 28-06-2017
107	GST ARA-01	Application Form for Advance Ruling	104(1)
108	GST ARA-02	Appeal to the Appellate Authority for Advance Ruling	106(1)
109	GST ARA-03	Appeal to the Appellate Authority for Advance Ruling	106(2)
APPEAL
Notified by Notification No. 10/2017-Central Tax, dated 28-06-2017
110	GST APL-01	Appeal to Appellate Authority	108(1)
111	GST APL–02	Acknowledgment for submission of appeal	108(3)
112	GST APL-03	Application to the Appellate Authority under sub-section (2) of Section 107	109(1)
113	GST APL–04	Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court	113(1) & 115
114	GST APL–05	Appeal to the Appellate Tribunal	110(1)
115	GST APL–06	Cross-objections before the Appellate Tribunal	110(2)
116	GST APL–07	Application to the Appellate Tribunal under sub section (3) of Section 112	111(1)
117	GST APL–08	Appeal to the High Court under section 117	114(1)
TRANSITION
Notified by Notification No. 10/2017-Central Tax, dated 28-06-2017
118	GST TRAN-1 Updated	Transitional ITC / Stock Statement	117(1), 118, 119 & 120
119	GST TRAN-2 Updated	ITC on Stock without invoice	117(4)
120	GST TRAN-3	Return for Credit Transfer Documents	Notification No 21/2017-Central Excise (NT), dated 30-06-2017.
SEARCH
Notified by Notification No. 15/2017-Central Tax, dated 01-07-2017
121	GST INS-01	Authorisation for Inspection or Search	139 (1)
122	GST INS-02	Order of Seizure	139 (2)
123	GST INS-03	Order of Prohibition	139(4)
124	GST INS-04	Bond for release of Goods seized.	140(1)
125	GST INS-05	Order of release of goods / things of perishable or hazardous nature	141(1)
DEMANDS AND RECOVERY
Notified by Notification No. 15/2017-Central Tax, dated 01-07-2017
126	GST DRC-01	Summary of Show Cause Notice	142(1)
127	GST DRC-02	Summary of Statement	142(1)(b)
128	GST DRC-03	Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement	142(2) & 142 (3)
129	GST DRC–04	Acknowledgement of acceptance of payment made voluntarily	142(2)
130	GST DRC-05	Intimation of conclusion of proceedings	142(3)
131	GST DRC-06	Reply to the Show Cause Notice	142(4)
132	GST DRC-07	Summary of the order	142(5)
133	GST DRC-08	Rectification of Order	142(7)
134	GST DRC–09	Order for recovery through specified officer under section 79	143
135	GST DRC–10	Notice for Auction of Goods under section 79 (1) (b) of the Act	144(2)
136	GST DRC–11	Notice to successful bidder	144(5) & 147(12)
137	GST DRC–12	Sale Certificate	144(5) & 147(12)
138	GST DRC–13	Notice to a third person under section 79(1) (c)	145(1)
139	GST DRC–14	Certificate of Payment to a Third Person	145(2)
140	GST DRC–15	Application before the Civil Court requesting execution for a decree	146
141	GST DRC–16	Notice for attachment and sale of immovable/ movable goods/shares under section 79	147(1) & 151(1)
142	GST DRC–17	Notice for Auction of Immovable/Movable Property under section 79(1) (d)	147(4)
143	GST DRC–18	Certificate action under clause (e) of sub-section (1) section 79	155
144	GST DRC–19	Application to the Magistrate for Recovery as Fine	156
145	GST DRC–20	Application for Deferred Payment/ Payment in Instalments	158(1)
146	GST DRC–21	Order for acceptance/rejection of application for deferred payment / payment in instalments	158(2)
147	GST DRC–22	Provisional attachment of property under section 83	159(1)
148	GST DRC–23	Restoration of provisionally attached property / bank account under section 83	159(3), 159(5) & 159(6)
149	GST DRC–24	Intimation to Liquidator for recovery of amount	160
150	GST DRC–25	Continuation of Recovery Proceedings	161
COMPOUNDING OF OFFENCE
Notified by Notification No. 15/2017-Central Tax, dated 01-07-2017
151	GST CPD-01	Application for Compounding of Offence	162(1)
152	GST CPD-02	Order for rejection / allowance of compounding of offence	162(3)
E-WAY BILL
153	GST INV-01	Generation of Invoice Reference Number	138A
154	GST EWB-01 Updated	E-Way Bill	138
155	GST EWB-02	Consolidated E-Way Bill	138
156	GST EWB-03	Verification Report	138C
157	GST EWB-04	Report of Detention	138D

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