List Of All GST Forms

The Goods and Services Tax (GST) is a crucial tax reform in India that was implemented on July 1, 2017. To ensure transparency and ease of doing business, the government has introduced various GST forms to help taxpayers file returns, registration requests, refund applications, and more.

In this article, we have compiled a comprehensive list of all GST forms to help you stay compliant. It is essential to file the correct form to avoid late fees and penalties.

1. GST Registration Forms

These forms are used for GST registration, amendment, cancellation, and other related activities.

• GST REG-01: Application for GST Registration
• GST REG-02: Acknowledgement for Registration
• GST REG-03: Notice Asking for Additional Information/Clarification/Documents relating to Application for registration/amendments/cancellation
• GST REG-04: Application for providing clarification/additional information/documents for registration
• GST REG-05: Order of Rejection of Application for Registration/Amendment/Cancellation
• GST REG-06: Registration Certificate
• GST REG-07: Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)
• GST REG-08: Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
• GST REG-09: Application for Registration of Non-Resident Taxable Person
• GST REG-10: Application for registration of person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person
• GST REG-11: Application for extension of registration period by casual/non-resident taxable person
• GST REG-12: Order of Grant of Temporary Registration/ Suo Moto Registration
• GST REG-13: Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/Embassies/others
• GST REG-14: Application for Amendment in Registration Particulars (For all types of registered persons)
• GST REG-15: Order of Amendment
• GST REG-16: Application for Cancellation of Registration
• GST REG-17: Show Cause Notice for Cancellation of Registration
• GST REG-18: Reply to the Show Cause Notice issued for Cancellation
• GST REG-19: Order for Cancellation of Registration
• GST REG-20: Order for dropping the proceedings for cancellation of registration
• GST REG-21: Application for Revocation of Cancellation of Registration
• GST REG-22: Order for revocation of cancellation of registration
• GST REG-23: Show Cause Notice for rejection of application for revocation of cancellation of registration
• GST REG-24: Reply to the notice for rejection of application for revocation of cancellation of registration
• GST REG-25: Certificate of Provisional Registration
• GST REG-26: Application for Enrolment of Existing Taxpayer
• GST REG-27: Show Cause Notice for cancellation of provisional registration
• GST REG-28: Order of cancellation of provisional registration
• GST REG-29: Application for cancellation of provisional registration
• GST REG-30: Form for Field Visit Report

2. GST Return Forms

These forms are filed by taxpayers to report their sales, purchases, Output GST, and Input Tax Credit (ITC).

• GSTR-1: Details of outward supplies of taxable goods and/or services affected
• GSTR-1A: Details of auto-drafted supplies
• GSTR-2: Details of inward supplies of goods or services
• GSTR-2A: Details of auto-drafted supplies
• GSTR-2B: Details of Input Tax Credit (Auto Drafted)
• GSTR-3: GST Monthly Return
• GSTR-3A: Notice for Not Filing Return (Default u/s 46)
• GSTR-3B: Summary return of outward supplies and input tax credit claimed, along with payment of tax by the taxpayer
• GSTR-4: GST Quarterly Return For Registered Person Opting For Composition Levy
• GSTR-4A: Auto-Drafted Details For Registered Persons Opting For Composition Levy
• GSTR-5: Return to be filed by a non-resident taxable person
• GSTR-5A: Return to be filed by non-resident OIDAR service providers
• GSTR-6: Return for an input service distributor to distribute the eligible input tax credit to its branches
• GSTR-6A: Details of Supplies of ISD (Auto-Drafted)
• GSTR-7: Return to be filed by registered persons deducting tax at source (TDS)
• GSTR-7A: Tax Deduction at Source Certificate
• GSTR-8: Return to be filed by e-commerce operators containing details of supplies effected and the amount of tax collected at source by them
• GSTR-9: Annual return by a regular taxpayer
• GSTR-9A: Annual Return (Composition Taxpayer)
• GSTR-9B: Filed by Electronic Commerce Operator
• GSTR-9C: Statement of audited annual accounts and a reconciliation
• GSTR-10: Final return to be filed by a taxpayer whose GST registration is cancelled or surrendered
• GSTR-11: Details of inward supplies to be furnished by a person having UIN and claiming a refund

3. GST Composition Scheme Forms

These forms are related to taxpayers who have opted for the Composition Scheme under GST.

• GST CMP-01: Intimation to pay tax under section 10 (composition levy) by users who migrated to GST
• GST CMP-02: Intimation to pay tax under section 10 (composition levy)
• GST CMP-03: Intimation of details of stock on date of opting for composition levy
• GST CMP-04: Application for withdrawal from composition levy or is ineligible to be covered in the scheme
• GST CMP-05: Notice for denial of option to pay tax under section 10
• GST CMP-06: Reply to the notice to show cause
• GST CMP-07: Order for acceptance/rejection of reply to show cause notice
• GST CMP-08: Statement for payment of self-assessed tax

4. GST Input Tax Credit Forms

These forms are related to the declaration and transfer of input tax credit (ITC) under GST.

• GST ITC-01: Declaration for claim of input tax credit under sub-section (1) of section 18
• 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
• GST ITC-02A: Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25
• 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
• GST ITC-04: Details of goods/capital goods sent to job worker and received back

5. GST Refund Forms

These forms are used to apply for refunds under GST.

• GST RFD-01: Application for Refund
• GST RFD-01A: Application for Refund (Manual)
• GST RFD-01B: Refund Order details
• GST RFD-02: Acknowledgement
• GST RFD-03: Deficiency Memo
• GST RFD-04: Provisional Refund Order
• GST RFD-05: Payment Advice
• GST RFD-06: Refund Sanction/Rejection Order
• GST RFD-07: Order for Complete adjustment of sanctioned Refund
• GST RFD-08: Notice for rejection of application for refund
• GST RFD-09: Reply to show cause notice
• GST RFD-10: Application for Refund by any specialized agency of UN or Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
• GST RFD-10A: Application for refund by Canteen Stores Department
• GST RFD-10B: Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets)

6. GST Payment Forms

These forms are related to the payment of taxes under GST, maintaining electronic ledgers, and reporting payment discrepancies.

• GST PMT-01: Electronic Liability Register of registered person
• GST PMT-02: Electronic Credit Ledger of registered person
• GST PMT-03: Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
• GST PMT-04: Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/Liability Register
• GST PMT-05: Electronic Cash Ledger
• GST PMT-06: Challan for deposit of goods and services tax
• GST PMT-07: Application for intimating discrepancy relating to payment
• GST PMT-09: Transfer of amount from one account head to another in electronic cash ledger

7. GST Audit Forms

These forms are related to the audit and special audit processes under GST.

• GST ADT-01: Notice for conducting audit
• GST ADT-02: Audit Report under section 65(6)
• GST ADT-03: Communication to the registered person for conduct of special audit under section 66
• GST ADT-04: Information of Findings upon Special Audit

8. GST Assessment Forms

These forms are related to the provisional and final assessment processes under GST.

• GST ASMT-01: Application for Provisional Assessment under section 60
• GST ASMT-02: Notice for seeking additional information for provisional assessment
• GST ASMT-03: Reply to the notice seeking additional information
• GST ASMT-04: Order of Provisional Assessment
• GST ASMT-05: Furnishing of Security
• GST ASMT-09: Order for release of security or rejecting the application

9. GST Advance Ruling Forms

These forms are used for applying for advance rulings and appeals under GST.

• GST ARA-01: Application Form for Advance Ruling
• GST ARA-02: Appeal to the Appellate Authority for Advance Ruling Rule 106(1)
• GST ARA-03: Appeal to the Appellate Authority for Advance Ruling Rule 106(2)

10. Miscellaneous GST Forms

These forms cover various other aspects of GST, including appeals, authorization, and notices.

• GST CMP-01: Intimation to pay tax under section 10 (composition levy) by users who migrated to GST
• GST CMP-02: Intimation to pay tax under section 10 (composition levy)
• GST CMP-03: Intimation of details of stock on date of opting for composition levy
• GST CMP-04: Application for withdrawal from composition levy or is ineligible to be covered in the scheme
• GST CMP-05: Notice for denial of option to pay tax under section 10
• GST CMP-06: Reply to the notice to show cause
• GST CMP-07: Order for acceptance/rejection of reply to show cause notice
• GST CMP-08: Statement for payment of self-assessed tax

This comprehensive list of all GST forms will help you stay compliant with the various aspects of the GST regime. It is essential to understand the purpose of each form and file them accurately to avoid penalties and late fees. In case of any confusion or doubts, consult a GST expert or use a reliable GST software to streamline the process.