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GST forms available for taxpayers and tax officials under India GST

  • Nov 9, 2020 | Divita S Gupta

GST forms available for taxpayers and tax officials under India GST

Government has issued various forms for GST related compliances for taxpayers and tax officials to use. Various forms issued for registration, filing returns or refunds are available by the Government. So far there are 158 types of GST forms under the Government Portal. Check out the list below:

Types of Forms

Forms Available

 

GST Registration Related

26

 

GST Return Related

17

 

GST Payment related

8

 

GST Refund related

13

 

GST Assessment related

17

 

GST Input Tax Credit (ITC) related

4

 

GST Demand and Recovery related

25

 

GST Appeal Related

4

 

GST Advance Ruling related

3

 

GST Composition Related

8

 

GSTP related

7

 

E-Way Bill Related

5

 

Related to Compounding under GST

 2

 

Related to Enforcement under GST

5

 

Forms relating to interception/inspection of conveyances and goods in movement

11

 

Related to Transitional Credit under GST

3

 

TOTAL

158

 
Registration

Name

Offered for

Description

FORM GST REG-01

Taxpayer

Application for registration

FORM GST REG-03

Tax Official

Notice for seeking additional information / clarification / documents relating to application

FORM GST REG-04

Taxpayer

Clarification/additional information/document

FORM GST REG-05

Tax Official

Order of rejection of application for
registration / amendment / cancellation

FORM GST REG-06

Tax Official

Registration certificate

FORM GST REG-07

Taxpayer

Application for registration as tax deductor at source (u/s 51) or tax collector at source (u/s 52)

FORM GST REG-08

 Tax Official

Order of cancellation of registration as tax deductor at source or tax collector at source

FORM GST REG-09

 Taxpayer

Application for registration of a non-resident taxable person

FORM GST REG-10

 Taxpayer

Application for registration of a person who is supplying online information and database access or retrieval services (OIDAR/NROP) from a place outside India to a person in India, other than a registered person.

FORM GST REG-11

 Taxpayer

Application for extension of registration period by casual/non-resident taxable person

FORM GST REG-12

 Tax Official

Order of grant of temporary registration/ Suo moto registration

FORM GST REG-13

 Taxpayer

Application/form for grant of unique identity number (UIN) to UN Bodies/Embassies/others

FORM GST REG-14

 Taxpayer

Application for amendment in registration (for all types of registered persons)

FORM GST REG-15

 Tax Official

Order of amendment

FORM GST REG-16

 Taxpayer

Application for cancellation of registration

FORM GST REG -17

 Tax Official

Show cause notice for cancellation of
registration

FORM GST REG -18

 Taxpayer

Reply to the show cause notice issued for cancellation for registration

FORM GST REG-19

 Tax Official

Order for cancellation of registration

FORM GST REG-20

 Tax Official

Order for dropping the proceedings for cancellation of registration

FORM GST REG-21

 Taxpayer

Application for revocation of cancellation of registration

FORM GST REG-22

 Tax Official

Order for revocation of cancellation of
registration

FORM GST REG-23

 Tax Official

Show cause notice for rejection of
application for revocation of cancellation of registration

FORM GST REG-24

 Taxpayer

Reply to the notice for rejection of application for revocation of cancellation of registration

FORM GST REG-26

 Taxpayer

Application for enrolment of existing
taxpayer

FORM GST REG-29

 Taxpayer

Application for cancellation of registration of migrated taxpayers

FORM GST REG-30

 Tax Official

Form for field visit report

Returns

Return

Offered for

Description

FORM GSTR-1

 Taxpayer

Details of outward supplies of goods or services

FORM GSTR-2A

 Taxpayer

Details of auto-drafted supplies

FORM GSTR-3B

 Taxpayer

Monthly Return

FORM GSTR-4

 Taxpayer

(Earlier Quarterly) Return for composition taxpayers up to FY 2018-19.

FORM GSTR-4A

 Taxpayer

Details of auto-drafted supplies for view

FORM GSTR-5

 Taxpayer

Return for a non-resident taxable person

FORM GSTR-5A

 Taxpayer

Details of supplies of Online Information and Database Access or Retrieval Services (OIDAR) by a person located outside India made to non-taxable persons in India

FORM GSTR-6

 ISD

Return for Input Service Distributor

FORM GSTR-6A

 ISD

Details of auto-drafted supplies for view.

FORM GSTR-7

 Taxpayer

Return for tax deducted at source (TDS)

FORM GSTR 7A

 Taxpayer

Tax deduction at source certificate

FORM GSTR – 8

 Taxpayer

Statement for tax collection at source (TCS)

FORM GSTR – 9

 Taxpayer

Annual return

FORM GSTR – 9A

 Taxpayer

Annual return (For Composition Taxpayer)

FORM GSTR-9C

 Taxpayer

PART – A – Reconciliation Statement Part B – Certificate

FORM GSTR-10

 Taxpayer

Final Return

FORM GSTR-11

 UIN holders

Statement of inward supplies by persons having Unique Identity Number (UIN)

Payments

Name

Offered for

Description

FORM GST PMT –01

 taxpayer

Electronic Liability Register of Registered Person (Part–I: Return related liabilities)

FORM GST PMT –01

 taxpayer

Electronic Liability Register of Taxable Person (Part-II: other return related liabilities)

FORM GST PMT –02

 taxpayer

Electronic Credit Ledger of Registered Person

FORM GST PMT –03

 Tax Official

Order for re-credit of the amount to cash or credit ledger on rejection of refund claim

FORM PMT- 04

 Taxpayer

Application for intimating discrepancy in Electronic Credit ledger/Cash Ledger/Liability Register

FORM GST PMT –05

 taxpayer

Electronic Cash Ledger

FORM GST PMT –06

 taxpayer

Challan for deposit of goods and services tax

FORM GST PMT –07

 taxpayer

Application for intimating discrepancy relating to payment

Refund

Name

Offered for

Description

FORM-GST-RFD-01

 Taxpayer

Application for Refund

FORM-GST-RFD-02

 Tax Official

Acknowledgement of Refund Application

FORM-GST-RFD-03

 Tax Official

Deficiency Memo

FORM-GST-RFD-04

 Tax Official

Provisional Refund Order

FORM-GST-RFD-05

 Tax Official

Payment Order

FORM-GST-RFD-06

 Tax Official

Final Refund Order

FORM-GST-RFD-07B

 Tax Official

Refund Withhold Order

FORM-GST-RFD-08

 Tax Official

Show Cause Notice

FORM-GST-RFD-09

 Taxpayer

Reply to Show Cause Notice

FORM-GST-RFD-010

 Taxpayer

Application for Refund by any specialised agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.

FORM-GST-RFD-011

 Taxpayer

Furnishing of bond or Letter of Undertaking for export of goods or services

FORM-GST-RFD-01A

 Taxpayer

Application for Refund (Operational up to 26.09.2019)

FORM-GST-RFD-01B

 Tax Official

Refund Order Details (Operational for all RFD-01A filed before 26th Sept. 2019)

Assessment

Name

Offered for

Description

FORM GST ASMT – 01

 taxpayer

Application for Provisional Assessment under section 60

FORM GST ASMT – 02

 Tax Official

Notice for Seeking Additional
Information / Clarification / Documents for provisional assessment

FORM GST ASMT – 03

 taxpayer

Reply to the notice seeking additional information

FORM GST ASMT – 04

 Tax Official

Order of Provisional Assessment

FORM GST ASMT – 05

 taxpayer

Furnishing of Security

FORM GST ASMT – 06

 Tax Official

Notice for seeking additional
information / clarification / documents for final assessment

FORM GST ASMT – 07

 Tax Official

Final Assessment Order

FORM GST ASMT – 08

 taxpayer

Application for Withdrawal of Security

FORM GST ASMT – 09

 Tax Official

Order for release of security or rejecting the application

FORM GST ASMT – 10

 Tax Official

Notice for intimating discrepancies in the return after scrutiny

FORM GST ASMT – 11

 taxpayer

Reply to the notice issued under section 61 intimating discrepancies in the return

FORM GST ASMT–12

 Tax Official

Order of acceptance of reply against the notice issued under section 61

FORM GST ASMT – 14

 Tax Official

Show Cause Notice for assessment under section 63

FORM GST ASMT – 15

 Tax Official

Assessment order under section 63

FORM GST ASMT – 16

 Tax Official

Assessment order under section 64

FORM GST ASMT – 17

 taxpayer

Application for withdrawal of
assessment order issued under section 64

FORM GST ASMT – 18

 Tax Official

Acceptance or rejection of application filed under section 64 (2)

ITC

Name

Offered for

Description

FORM GST ITC-01

 Taxpayer

Declaration for claim of input tax credit under sub-section (1) of section 18

FORM GST ITC-02

 Taxpayer

Declaration for transfer of ITC in case of a sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of
section 18

FORM GST ITC-03

 Taxpayer

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

FORM GST ITC-04

 Taxpayer

Details of goods/capital goods sent to a job worker and received back

Demand and Recovery

Name

Offered for

Description

FORM GST DRC – 01

 Tax Official

Summary of Show Cause Notice

FORM GST DRC -02

 Tax Official

Summary of Statement

FORM GST DRC -03

 Taxpayer

Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement

FORM GST DRC – 04

 Tax Official

Acknowledgement of acceptance of
payment made voluntarily

FORM GST DRC- 05

 Tax Official

Intimation of the conclusion of proceedings

FORM GST DRC – 06

 Taxpayer

Reply to the Show Cause Notice

FORM GST DRC-07

 Tax Official

Summary of the order

FORM GST DRC – 08

 Tax Official

Summary of Rectification /Withdrawal Order

FORM GST DRC – 09

 Tax Official

Order for recovery through specified officer under section 79

FORM GST DRC – 10

 Tax Official

Notice for Auction of Goods under
section 79 (1) (b) of the Act

FORM GST DRC – 11

 Tax Official

Notice to the successful bidder

FORM GST DRC – 12

 Tax Official

Sale Certificate

FORM GST DRC – 13

 Tax Official

Notice to a third person under section 79(1) (c)

FORM GST DRC – 14

 Tax Official

Certificate of Payment to a Third Person

FORM GST DRC-15

 Tax Official

Application before the Civil Court requesting Execution for a Decree

FORM GST DRC – 16

 Tax Official

Notice for attachment and sale of
immovable / movable goods / shares under section 79

FORM GST DRC – 17

 Tax Official

Notice for Auction of Immovable/ Movable Property under section 79(1) (d)

FORM GST DRC – 18

 Tax Official

Certificate action under clause (e) of sub-section (1) section 79

FORM GST DRC – 19

 Taxpayer

Application to the Magistrate for
Recovery as Fine

FORM GST DRC – 20

 Taxpayer

Application for Deferred Payment/Payment in Instalments

FORM GST DRC – 21

 Tax Official

Order for acceptance/rejection of
application for deferred payment/payment in instalments

FORM GST DRC – 22

 Tax Official

Provisional attachment of property under section 83

FORM GST DRC – 23

 Tax Official

Restoration of provisionally attached property/bank account under section 83

FORM GST DRC-24

 Tax Official

Intimation to Liquidator for recovery of an amount

FORM GST DRC – 25

 Tax Official

Continuation of Recovery Proceedings

Appeal

Name

Offered for

Description

FORM GST APL – 01

 taxpayer

Appeal to Appellate Authority

FORM GST APL – 02

 Tax Official

Acknowledgement for submission of appeal

FORM GST APL – 03

 Tax Official

Application to the Appellate Authority under sub-section (2) of Section 107

FORM GST APL – 04

 Tax Official

Summary of the Demand after Issue of Order by the Appellate Authority, Revisional Authority, Tribunal Or Court

Advance Ruling

Name

Offered for

Description

FORM GST ARA -01

 taxpayer

Application Form for Advance
Ruling

FORM GST ARA -02

 taxpayer/ appellant

Appeal to the Appellate
Authority for Advance Ruling

FORM GST ARA -03

 taxpayer

Appeal to the Appellate
Authority for Advance Ruling

Composition

Name

Offered for

Description

FORM GST CMP-01

 Taxpayer

Intimation to pay tax under section 10
(composition levy)

FORM GST CMP-02

 Taxpayer

Intimation to pay tax under section 10
(composition levy)

FORM GST CMP-03

 Taxpayer

Intimation of details of stock on the date of opting for composition levy

FORM GST CMP-04

 Taxpayer

Intimation/Application for Withdrawal from Composition Levy

FORM GST CMP-05

 Tax Official

Notice for denial of option to pay tax under Section 10

FORM GST CMP-06

 Taxpayer

Reply to the notice to Show Cause

FORM GST CMP-07

 Tax Official

Order for acceptance/rejection of reply to show cause notice

FORM GST CMP-08

 Taxpayer

Statement for payment of self-assessed tax

GST Practitioner

Name

Offered for

Description

FORM GST PCT – 01

 GSTP

Application for Enrolment as Goods and Services Tax Practitioner

FORM GST PCT-02

 Tax Official

Enrolment Certificate of Goods and Services Tax Practitioner

FORM GST PCT-03

 Tax Official

Show Cause Notice for disqualification

FORM GST PCT-04

 Tax Official

Order of rejection of enrolment as GST Practitioner

FORM GST PCT-05

 GSTP/Taxpayers

Authorisation / Withdrawal of
authorisation for Goods and Services Tax Practitioner

FORM GST PCT-06

 GSTP

Application for Cancellation of Enrolment as Goods and Services Tax Practitioner

FORM GST PCT-07

 Tax Official

Order of Cancellation of Enrolment as Goods and Services Tax Practitioner

E-Way Bill

Name

Offered for

Description

FORM GST EWB-01

 taxpayer

E-Way Bill

FORM GST EWB-02

 taxpayer

Consolidated E-Way Bill

FORM GST EWB-03

 Tax Official

Verification Report

FORM GST EWB-04

 taxpayer /transporter

Report of Detention

FORM GST EWB-06

 Tax Official

Order of Blocking or Unblocking of EWB generation facility.

Compounding

Name

Offered for

Description

FORM GST CPD-01

 Taxpayer

Application for Compounding of Offence

FORM GST CPD-02

 Tax Official

Order for rejection/ allowance of compounding of offence

Enforcement

Name

Offered for

Description

FORM GST INS-01

 Tax Official

Authorisation for Inspection or Search

FORM GST IN S-02

 Tax Official

Order of Seizure

FORM GST INS-03

 Tax Official

Order of Prohibition

FORM GST INS-04

 Taxpayer

Bond for Release Of Goods Seized

FORM GST INS-05

 Tax Official

Order of Release ff Goods / Things of
Perishable or Hazardous Nature

Forms relating to interception/inspection of conveyances and goods in movement

FORM GST MOV-01

 Tax Official

Statement of the Owner/Driver/Person in Charge Of the Goods and Conveyance

FORM GST MOV-02

 Tax Official

Order for Physical Verification /Inspection of the Conveyance, Goods and Documents

FORM GST MOV-03

 Tax Official

Order of Extension of Time for Inspection Beyond three Working Days

FORM GST MOV-04

 Tax Official

Physical Verification Report

FORM GST MOV-05

 Tax Official

Release Order

FORM GST MOV-06

 Tax Official

Order Of Detention under Section 129 (1) of The State/Union Territory Goods and Services Tax Act, 2017 and The Central Goods and Services Tax Act, 2017 / Under Section 20 of The Integrated Goods and Services Tax Act, 2017

FORM GST MOV-07

 Tax Official

Notice Under Section 129 (3) Of The
State/Union Territory Goods and Services Tax Act, 2017 and The Central Goods and Services Tax Act, 2017 / Under Section 20 of The Integrated Goods and Services Tax Act, 2017

FORM GST MOV-08

 Tax Official

Bond for Provisional Release of Goods and Conveyance

FORM GST MOV-09

 Tax Official

Order of Demand of Tax and Penalty

FORM GST MOV-10

 Tax Official

Notice for Confiscation of Goods or
Conveyances and Levy of Penalty Under Section 130 of State/Union Territory Goods and Services Tax Act, 2017 Read With the Relevant Provisions of The Central Goods and Services Tax Act, 2017 / The Integrated Goods and Services Tax Act, 2017 and Goods And Services Tax (Compensation To States) Act, 2017

FORM GST MOV-11

 Tax Official

Order of Confiscation of Goods and
Conveyance and Demand of Tax, Fine and Penalty

Transition Forms

Transitional Credit - Past deadline, hence no longer available for filing

Name

Offered for

Description

FORM GST TRAN – 1

 taxpayer

Transitional ITC / Stock Statement

FORM GST TRAN – 2

 taxpayer

_

FORM GST TRAN – 3

 taxpayer

 

New Statement of Input Credit Available – Form GSTR-2B:

A new static statement of input credit availability in form GSTR-2B will be introduced. This is a monthly statement which will be generated and emailed to the assessee. The details in form GSTR-2B will be pulled from GSTR-2A & details of invoice wise input credit availability will be divided. Currently, the data reflected in GSTR-2A falls under the original tax period, and it does not show whether the credit is available or not. In the case of GSTR-2B, all the credits available to the assessee including import, input service distributor etc. will be displayed, bringing ease in GSTR-3B filing.

Here are some upcoming changes proposed:

1. Filing of NIL GSTR-1 & GSTR-3B through SMS:

The Government has already rolled out this facility from June 2020. It will be beneficial since it saves time as well as the cost of the assessee.

2. Showing status of filing of GSTR-3B by the supplier:

Currently, the government portal shows only the supplier’s GSTR-1 filing status, which leads to the ambiguity on the actual payment of the GST received by the supplier. Since input credit of the GST paid is allowed only if the supplier actually pays it, the ambiguity on the payment can be reduced if GSTR-3B filing status is also displayed.

3. Showing status of amendment of invoices with the month of amendment:

Till now, if invoice filed in GSTR-1 is amended, it was not showing its month of amendment due to which difficulty was arising in the reconciliation of the invoices amended. This issue could be solved if this amendment is implemented.

4. Details of computation of invoices in Table 8A of GSTR-9:

Details in Table 8A of GSTR-9 are auto-populated from the GSTR-1 filed by the supplier. Since the details in respect of these invoices are not available, the reconciliation problem arises. This problem could be solved to some extent if more information in connection with the amount reflected in table 8A of GSTR-9 is given.

5. Reflection of Input credit of GST paid on import:

Till now, Input credit of GST paid on import of goods or services was not getting reflected anywhere in the GSTR-2A. Now new statement in form GSTR-2B will be introduced in which details of input credit available on imports will be revealed.

6. Linking of GSTR-1 with GSTR-3B:

Till now much difficulty was arising if by any chance different turnover is shown in form GSTR-1 & GSTR-3B. Now, these two forms will be linked together, and liability calculated in form GSTR-3B will be linked to the invoices filed in form GSTR-1 of the assessee. This will avoid the difficulty in mismatching of turnover in forms GSTR-1 & GSTR-3B.

7. Linking of GSTR-2A & 2B with form GSTR-3B:

Input credit statement in form GSTR-2B will be introduced in which data from GSTR-2A will be pulled. This refined data in the form of GST credit available & GST credit not available will be then linked to the form GSTR-3B, which will reduce the much-talked difficulty of reconciliation of GSTR-2A.

8. Provisional Summary of GST Liability:

Provisional summary of GST liability payable based on the invoices filed in form GSTR-1 & input credit available in form GSTR-2B will be generated on monthly intervals based on which calculation sheet can be prepared by the assessee for filing GSTR-3B.


Avalara helps businesses of all sizes get GST return filing, e-way bill generation and e-invoicing right with cloud-based GST compliance solutions in India. Goods and Services Tax (GST) rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Divita S Gupta
Avalara Author Divita S Gupta
Divita has served as a writer and editor for top financial services organizations in India. She has written on topics like mutual funds, insurance, taxes, SME financing for globally recognized banking and financial organizations including ICICI, Aditya Birla Group, News Corp. With a Masters in Business Administration from Symbiosis International University, she currently owns a small business in Mumbai.

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