Updated list of GST Forms with its description and reference to GST Rules

Here is the updated (as on 01.06.2021) list of GST Forms applicable under GST Law. A reference of the GST Rules against each forms is also given, so that you may visit that provision to under more about the purpose of the forms. You may use this table as a ready reckoner.

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Sr. No.FormsAvailable forDescription of FormsReference
1. REGISTRATION
1FORM GST REG-01For TaxpayerApplication for RegistrationSee rule 8(1)
2FORM GST REG-02For TaxpayerAcknowledgementSee rule 8(5)
3FORM GST REG-03For Tax OfficialNotice for Seeking Additional Information / Clarification / Documents relating to Application for registration/amendment/cancellation.See rule 9(2)
4FORM GST REG-04For TaxpayerClarification/additional information/document for registration/amendment/cancellation.See rule 9(2)
5FORM GST REG-05For Tax OfficialOrder of Rejection of Application for Registration/amendment/cancellation[See rule 9(4)
6FORM GST REG-06For TaxpayerRegistration CertificateSee rule 10(1)
7FORM GST REG-07For TaxpayerApplication for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)See rule 12(1)
8FORM GST REG-08For Tax OfficialOrder of Cancellation of Registration as Tax Deductor at source or Tax Collector at sourceSee rule 12(3)
9FORM GST REG-09For TaxpayerApplication for Registration of Non Resident Taxable PersonSee rule 13(1)
10FORM GST REG-10For TaxpayerApplication 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.See rule 14(1)
11FORM GST REG-11For TaxpayerApplication for extension of registration period by casual / non-resident taxable personSee rule 15(1)
12FORM GST REG-12For Tax OfficialOrder of Grant of Temporary Registration/ Suo Moto RegistrationSee rule 16(1)
13FORM GST REG-13For TaxpayerApplication/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /othersSee Rule 17
14FORM GST REG-14For TaxpayerApplication for Amendment in Registration Particulars (For all types of registered persons)See rule 19(1)
15FORM GST REG-15For Tax OfficialOrder of AmendmentSee rule 19(1)
16FORM GST REG-16For TaxpayerApplication for Cancellation of RegistrationSee rule 20
17FORM GST REG -17For Tax OfficialShow Cause Notice for Cancellation of RegistrationSee rule 22(1)
18FORM GST REG -18For TaxpayerReply to the Show Cause Notice issued for cancellation for registrationSee rule 22(2)
19FORM GST REG-19For Tax OfficialOrder for Cancellation of RegistrationSee rule 22(3)
20FORM GST REG-20For Tax OfficialOrder for dropping the proceedings for cancellation of registrationSee rule 22(4)
21FORM GST REG-21For TaxpayerApplication for Revocation of Cancellation of RegistrationSee rule 23(1)
22FORM GST REG-22For Tax OfficialOrder for revocation of cancellation of registrationSee rule 23(2)
23FORM GST REG-23For Tax OfficialShow Cause Notice for rejection of application for revocation of cancellation of registrationSee rule 23(3)
24FORM GST REG-24For TaxpayerReply to the notice for rejection of application for revocation of cancellation of registrationSee rule 23(3)
25FORM GST REG-25For TaxpayerCertificate of Provisional RegistrationSee rule 24(1)
26FORM GST REG-26For TaxpayerApplication for Enrolment of Existing TaxpayerSee rule 24(2)
27FORM GST REG-27For TaxpayerShow Cause Notice for cancellation of provisional registrationSee rule – 24(3)
28FORM GST REG-28For TaxpayerOrder for cancellation of provisional registrationSee rule 24(3)
29FORM GST REG-29For TaxpayerApplication for Cancellation of Registration of Migrated TaxpayersSee rule 24(4)
30FORM GST REG-30For Tax OfficialForm for Field Visit ReportSee rule 25
31FORM GST REG-31For Tax OfficialIntimation for suspension and notice for cancellation of registration.See rule 21A
2RETURNS
32FORM GSTR-1For TaxpayerDetails of outward supplies of goods or servicesSee rule (59(1)
33FORM GSTR-1AFor TaxpayerDetails of auto drafted supplies (From GST 2, GSTR 4 & GSTR 6)See rule 59(4)
34FORM GSTR-2For TaxpayerDetails of inward supplies of goods or servicesSee rule 60(1)
35FORM GSTR-2AFor TaxpayerDetails of auto drafted inward supplies (From GSTR 1, GSTR 5, GSTR 6, GSTR 7, GSTR 8, Import of goods and inward supplies of goods received from SEZ units / developers)See rule 60(1)
36FORM GSTR-2BFor TaxpayerAuto-drafted ITC Statement (From GSTR 1, GSTR 5, GSTR 6 and Import data received from ICEAGATESee rule 60(7)
37FORM GSTR-3For TaxpayerMonthly returnSee rule 61(1)
38FORM GSTR-3AFor TaxpayerNotice to return defaulter u/s 46 for not filing returnSee rule 68
39FORM GSTR-3BFor TaxpayerMonthly summary returnrule 61(5)
40FORM GSTR-4For TaxpayerReturn for financial year of registered person who has opted for composition levy or availing benefit of notification no. 02/2019-Central Tax (Rate) rule 62
41FORM GSTR-4AFor TaxpayerAuto drafted details for registered person opting for composition levy (Auto-drafted from GSTR 1, GSTR 5, and GSTR 7)rules 59(3) & 66(2)
42FORM GSTR-5For TaxpayerReturn for Non-resident taxable personrule 63
43FORM GSTR-5AFor TaxpayerDetails of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in Indiarule 64
44FORM GSTR-6For ISDReturn for input service distributorrule 65
45FORM GSTR-6AFor ISDDetails of supplies auto-drafted form (Auto-drafted from GSTR 1)Rule 59(3) & 65
46FORM GSTR-7For Tax DeductorsReturn for Tax Deducted at Sourcerule 66 (1)
47FORM GSTR 7AFor Tax DeductorsTax Deduction at Source Certificaterule 66(3)
49FORM GSTR – 8For E-commerce operatorStatement for tax collection at sourcerule 67(1)
50FORM GSTR – 9For TaxpayerAnnual Returnrule 80
51FORM GSTR – 9AFor TaxpayerAnnual Return (For Composition Taxpayer)rule 80
52FORM GSTR-9CFor TaxpayerPART – A – Reconciliation Statement Part B – Certificaterule 80(3)
53FORM GSTR-10For TaxpayerFinal Returnrule 81
54FORM GSTR-11For UIN holders/ other notified personsStatement of inward supplies by persons having Unique Identification Number (UIN)rule 82
3PAYMENTS
55FORM GST PMT –01For taxpayerElectronic Liability Register of Registered Person (Part–I: Return related liabilities) (To be maintained at the Common Portal)rule 85(1)
55FORM GST PMT –01For taxpayerElectronic Liability Register of Taxable Person (Part-II: other return related liabilities) (To be maintained at the Common Portal)rule 85(1)
56FORM GST PMT –02For taxpayerElectronic Credit Ledger of Registered Person (To be maintained at the Common Portal)rule 86(1)
57FORM GST PMT –03For Tax OfficialOrder for re-credit of the amount to cash or credit ledger on rejection of refund claimrules86(4) & 87(11))
58FORM GST PMT- 04For TaxpayerApplication for intimating discrepancy in Electronic Credit ledger/Cash Ledger/Liability Registerrules85(7), 86(6) & 87(12)
59FORM GST PMT –05For taxpayerElectronic Cash Ledger (To be maintained at the Common Portal)rule 87(1)
60FORM GST PMT –06For taxpayerChallan for deposit of goods and services taxrule 87(2)
61FORM GST PMT –07For taxpayerApplication for intimating discrepancy relating to paymentrule 87(8)
62FORM GST PMT –09For taxpayerTransfer of amount from one account head to another in electronic cash ledgerSee rule 87(13)
4REFUND
63FORM-GST-RFD-01For TaxpayerApplication for RefundSee rule 89(1)
64FORM-GST-RFD-01AFor TaxpayerApplication for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax
collector and other registered taxable person)
See rules 89(1) and 97A
65FORM-GST-RFD-01BFor Tax OfficialRefund Order detailsSee rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A
66FORM-GST-RFD-01WFor TaxpayerApplication for Withdrawal of Refund ApplicationRefer Rule 90(5)
67FORM-GST-RFD-02For Tax OfficialAcknowledgementSee rules90(1), 90(2) and 95(2)
68FORM-GST-RFD-03For Tax OfficialDeficiency MemoSee rule 90(3)
69FORM-GST-RFD-04For Tax OfficialProvisional Refund OrderSee rule 91(2)
70FORM-GST-RFD-05For Tax OfficialPayment OrderSee rule 91(3), 92(4), 92(5) & 94
71FORM-GST-RFD-06For Tax OfficialRefund Sanction/Rejection OrderSee rule 92(1), 92(3), 92(4), 92(5) & 96(7)
72FORM-GST-RFD07For Tax OfficialPart A – Order for withholding the refundSee rules 92(2) & 96(6)
72FORM-GST-RFD07For Tax OfficialPart B – Order for release of withheld refundSee rules 92(2) & 96(6)
73FORM-GST-RFD-08For Tax OfficialNotice for rejection of application for refundSee rule 92(3)
74FORM-GST-RFD-09For TaxpayerReply to Show Cause NoticeSee rule 92(3)
75FORM GST RFD-10For TaxpayerApplication for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.See rule 95(1)
76FORM GST RFD-10BFor TaxpayerApplication for refund by Duty Free Shops/Duty Paid Shops (Retail outlets)See rule 95A
77FORM GST RFD-11For TaxpayerFurnishing of bond or Letter of Undertaking for export of goods or servicesSee rule 96A
5ASSESSMENT
78FORM GST ASMT – 01For taxpayerApplication for Provisional Assessment under section 60See rule 98(1)
79FORM GST ASMT – 02For Tax OfficialNotice for Seeking Additional Information / Clarification / Documents for provisional assessmentSee rule 98(2)
80FORM GST ASMT – 03For taxpayerReply to the notice seeking additional informationSee rule 98(2)
81FORM GST ASMT – 04For Tax OfficialOrder of Provisional AssessmentSee rule 98(3)
82FORM GST ASMT – 05For taxpayerFurnishing of SecuritySee rule 98(4)
83FORM GST ASMT – 06For Tax OfficialNotice for seeking additional information / clarification / documents for final assessmentSee rule 98(5)
84FORM GST ASMT – 07For Tax OfficialFinal Assessment OrderSee rule 98(5)
85FORM GST ASMT – 08For taxpayerApplication for Withdrawal of SecuritySee rule 98(6)
86FORM GST ASMT – 09For Tax OfficialOrder for release of security or rejecting the applicationSee rule 98(7)
87FORM GST ASMT – 10For Tax OfficialNotice for intimating discrepancies in the return after scrutinySee rule 99(1)
88FORM GST ASMT – 11For taxpayerReply to the notice issued under section 61 intimating discrepancies in the returnSee rule 99(2)
89FORM GST ASMT–12For Tax OfficialOrder of acceptance of reply against the notice issued under section 61See rule 99(3)
90FORM GST ASMT–13For Tax OfficialAssessment order under Section 62See rule 100(1)
91FORM GST ASMT – 14For Tax OfficialShow Cause Notice for assessment under section 63See rule 100(2)
92FORM GST ASMT – 15For Tax OfficialAssessment order under section 63See rule 100(2)
93FORM GST ASMT – 16For Tax OfficialAssessment order under section 64See rule 100(3)
94FORM GST ASMT – 17For taxpayerApplication for withdrawal of assessment order issued under section 64See rule 100(4)
95FORM GST ASMT – 18For Tax OfficialAcceptance or Rejection of application filed under section 64 (2)See rule 100(5)
6INPUT TAX CREDIT (ITC)
96FORM GST ITC-01For TaxpayerDeclaration for claim of input tax credit under sub-section (1) of section 18See rule 40(1)
97FORM GST ITC-02For TaxpayerDeclaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18See rule – 41(1)
98FORM GST ITC-02AFor TaxpayerDeclaration for transfer of ITC pursuant to registration under sub-section (2) of section 25See rule 41A
99FORM GST ITC-03For TaxpayerDeclaration 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 subsection (4) of section 18See rule44(4)
100FORM GST ITC-04For TaxpayerDetails of goods/capital goods sent to job worker and received backSee rule 45(3)
7DEMAND AND RECOVERY
101FORM GST DRC – 01For Tax OfficialSummary of Show Cause NoticeSee rule 100 (2) & 142(1)(a)
102FORM GST DRC – 01AFor Tax OfficialPart A Intimation of tax ascertained as being payable under section 73(5)/74(5)See Rule 142 (1A)
102FORM GST DRC – 01AFor Tax OfficialPart B Reply to the communication for payment before issue of Show Cause NoticeSee Rule 142 (1A)
103FORM GST DRC -02For Tax OfficialSummary of StatementSee rule 142(1)(b)
104FORM GST DRC -03For TaxpayerIntimation of payment made voluntarily or made against the show cause notice (SCN) or statementSee rule 142(2) & 142 (3)
105FORM GST DRC – 04For Tax OfficialAcknowledgement of acceptance of payment made voluntarilySee rule 142(2)
106FORM GST DRC- 05For Tax OfficialIntimation of conclusion of proceedingsSee rule 142(3)
107FORM GST DRC – 06For TaxpayerReply to the Show Cause NoticeSee rule 142(4)
108FORM GST DRC-07For Tax OfficialSummary of the orderSee rule 100(1), 100(2), 100(3) & 142(5)
109FORM GST DRC-07AFor Tax OfficialSummary of the order creating demand under existing lawsSee rule 142A(1)
110FORM GST DRC – 08For Tax OfficialSummary of Rectification /Withdrawal OrderSee rule 142(7)
111FORM GST DRC-08AFor Tax OfficialAmendment/Modification of summary of the order creating demand under existing lawsSee rule 142A(2)
112FORM GST DRC – 09For Tax OfficialOrder for recovery through specified officer under section 79See rule 143
113FORM GST DRC – 10For Tax OfficialNotice for Auction of Goods under section 79 (1) (b) of the ActSee rule 144(2)
114FORM GST DRC – 11For Tax OfficialNotice to successful bidderSee rule 144(5) & 147(12)
115FORM GST DRC – 12For Tax OfficialSale CertificateSee rule 144(5) & 147(12
116FORM GST DRC – 13For Tax OfficialNotice to a third person under section 79(1) (c)See rule 145(1)
117FORM GST DRC – 14For Tax OfficialCertificate of Payment to a Third PersonSee rule 145(2)
118FORM GST DRC-15For Tax OfficialApplication before the Civil Court requesting Execution for a DecreeSee rule 146
119FORM GST DRC – 16For Tax OfficialNotice for attachment and sale of immovable/movable goods/shares under section 79See rule 147(1) & 151(1)
120FORM GST DRC – 17For Tax OfficialNotice for Auction of Immovable/Movable Property under section 79(1) (d)See rule 147(4)
121FORM GST DRC – 18For Tax OfficialCertificate action under clause (e) of sub-section (1) section 79See rule 155
122FORM GST DRC – 19For Tax OfficialApplication to the Magistrate for Recovery as FineSee rule 156
123FORM GST DRC – 20For TaxpayerApplication for Deferred Payment/ Payment in InstalmentsSee rule 158(1)
124FORM GST DRC – 21For Tax OfficialOrder for acceptance/rejection of application for deferred payment / payment in instalmentsSee rule 158(2)
125FORM GST DRC – 22For Tax OfficialProvisional attachment of property under section 83See rule 159(1)
126FORM GST DRC – 23For Tax OfficialRestoration of provisionally attached property / bank account under section 83See rule 159(3), 159(5) & 159(6)
127FORM GST DRC-24For Tax OfficialIntimation to Liquidator for recovery of amountSee rule 160
128FORM GST DRC – 25For Tax OfficialContinuation of Recovery ProceedingsSee rule 161
8APPEAL
129FORM GST APL – 01For taxpayerAppeal to Appellate AuthoritySee rule 108(1)
130FORM GST APL – 02For office of appellate authorityAcknowledgment for submission of appealSee rule 108(3)
131FORM GST APL – 03For Tax OfficialApplication to the Appellate Authority under sub-section (2) of Section 107See rule 109(1)
132FORM GST APL – 04For Tax OfficialSUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY, REVISIONAL AUTHORITY, TRIBUNAL OR COURTSee rules 109B, 113 (1) and 115
133FORM GST APL – 05For taxpayerAppeal to the Appellate TribunalSee rule 110(1)
134FORM GST APL – 06For taxpayerCross-objections before the Appellate TribunalSee rule 110(2)
135FORM GST APL – 07For taxpayerApplication to the Appellate Tribunal under sub section (3) of Section 112See rule 111(1)
136FORM GST APL – 08For taxpayerAppeal to the High Court under section 117See rule 114(1)
9ADVANCE RULING
137FORM GST ARA -01For taxpayerApplication Form for Advance RulingSee Rule 104(1)
138FORM GST ARA -02For taxpayer/ appellantAppeal to the Appellate Authority for Advance RulingSee Rule 106(1)
139FORM GST ARA -03For Tax OfficialAppeal to the Appellate Authority for Advance RulingSee Rule 106(2)
10COMPOSITION LEVY
140FORM GST CMP-01For TaxpayerIntimation to pay tax under section 10 (composition levy) (Only for persons registered under the existing law migrating on the appointed day)See rule 3(1)
141FORM GST CMP-02For TaxpayerIntimation to pay tax under section 10 (composition levy) (For persons registered under the Act)See rule 3(3) and 3(3A)
142FORM GST CMP-03For TaxpayerIntimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day)See rule 3(4)
143FORM GST CMP-04For TaxpayerIntimation/Application for Withdrawal from Composition LevySee rule 6(2)
144FORM GST CMP-05For Tax OfficialNotice for denial of option to pay tax under section 10See rule 6(4)
145FORM GST CMP-06For TaxpayerReply to the notice to show causeSee rule 6(5)
146FORM GST CMP-07For Tax OfficialOrder for acceptance / rejection of reply to show cause noticeSee rule 6(5)
147FORM GST CMP-08For TaxpayerStatement for payment of self-assessed taxSee rule 62
11GST Practitioner
148FORM GST PCT – 01For GSTPApplication for Enrolment as Goods and Services Tax Practitionerrule 83(1)
149FORM GST PCT – 02For GSTPEnrolment Certificate of Goods and Services Tax Practitionerrule 83(2)
150FORM GST PCT – 03For Tax OfficialShow Cause Notice for disqualificationrule 83(4)
151FORM GST PCT – 04For Tax OfficialOrder of rejection of enrolment as GST Practitionerrule 83(4)
152FORM GST PCT – 05For GSTP/TaxpayersAuthorisation / withdrawal of authorisation for Goods and Services Tax Practitionerrule 83(6)
153FORM GST PCT – 06for GSTPApplication for Cancellation of Enrolment as Goods and Services Tax Practitionerrule 83B
154FORM GST PCT-07For Tax OfficialOrder of Cancellation of Enrolment as Goods and Services Tax Practitionerrule 83B
12COMPOUNDING
155FORM GST CPD-01For TaxpayerApplication for Compounding of OffenceSee rule 162(1)
156FORM GST CPD-02For Tax OfficialOrder for rejection / allowance of compounding of offenceSee rule 162(3)
13TRANSITION FORMS : Transitional Credit (as last date for filing is over so forms no longer available on portal for filing)
157FORM GST TRAN – 1For taxpayerTransitional ITC / Stock StatementSee rule 117(1), 118, 119 & 120
158FORM GST TRAN – 2For taxpayerTransitional ITC / Stock StatementSee Rule 117(4)
14Other forms
159FORM GST ENR-01For taxpayerApplication for Enrolment under section 35(2) (only for un-registered person)See rule 58(1)
160FORM GST ENR-02For taxpayerApplication for obtaining unique common enrolment number (only for transporters registered in more than one State or Union Territory having the same PAN)See Rule 58(1A)
15Audit
161FORM GST ADT – 01For Tax OfficialNotice for conducting auditSee rule 101(2)
162FORM GST ADT – 02For Tax OfficialAudit Report under section 65(6)[See rule 101(5)]
163FORM GST ADT – 03For Tax OfficialCommunication to the registered person for conduct of special audit under section 66See rule 102(1)
164FORM GST ADT – 04For Tax OfficialInformation of Findings upon Special AuditSee rule 102(2)
16Revision
165FORM GST RVN – 01For Tax OfficialNotice under section 108See rule 109B
17E-Way Bill
166FORM GST EWB-01For taxpayerE-Way BillSee rule 138
167FORM GST EWB-02For taxpayerConsolidated E-Way BillSee rule 138
168FORM GST EWB-03For Tax OfficialVerification ReportSee rule 138C
169FORM GST EWB-04For Tax OfficialReport of detentionSee rule 138D
170FORM GST EWB-05For taxpayerApplication for unblocking of the facility for generation of E-Way BillSee rule 138 E
171FORM GST EWB – 06For Tax OfficialOrder for permitting / rejecting application for unblocking of the facility for generation of E Way BillSee rule 138 E
18E-Invoice
172FORM GST INV – 1For taxpayerE-Invoice
19Inspection or Search
173FORM GST INS-01For Tax OfficialAUTHORISATION FOR INSPECTION OR SEARCHSee rule 139 (1)
174FORM GST INS-02For Tax OfficialORDER OF SEIZURESee rule 139 (2)
175FORM GST INS-03For Tax OfficialORDER OF PROHIBITIONSee rule 139(4)
176FORM GST INS-04For taxpayerBOND FOR RELEASE OF GOODS SEIZEDSee rule 140(1)
177FORM GST INS-05For Tax OfficialORDER OF RELEASE OF GOODS/ THINGS OF PRISHABLE OR HAZARDOUS NATURESee rule 141(1)

Suggestions in the above compilation is welcome for improvement.

Source : GST Rules, 2017 updated as on 01.06.2021

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