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The filling and submission of Return is the most important requirements from the statutory angle. This will play the vital role in between the Tax payer and Tax dept under GST. The below are the summary of Forms, Return, Payment Forms, Refund Forms, Invoice Forms as per Draft Good and Service Tax Rules.

DRAFT GOODS AND SERVICES TAX RULES, 20--REGISTRATION FORMATS

Sr. No

Form Number

Form For…

1

GST REG-01

Application for Registration under Section 19(1) of Goods and Services Tax Act, 20--

2

GST REG-02

Acknowledgement

3

GST REG-03

Notice for Seeking Additional Information / Clarification / Documents relating to Application for

<>

4

GST REG-04

Application for filing clarification/additional information/document for

<

Cancellation>>

5

GST REG-05

Order of Rejection of Application for Amendment / Cancellation/ Revocation of Cancellation>>

6

GST REG-06

Registration Certificate issued under Section 19(8A) of the Goods and Services Tax Act, 20--

7

GST REG-07

Application for Registration as Tax Deductor or Tax Collector at Source under Section 19(1) of the Goods and Service Tax Act, 20--

8

GST REG -08

Order of Cancellation of Application for Registration as Tax Deductor or Tax Collector at Source under Section 21 of the Goods and Service Tax Act, 20--.

9

GST REG-09

Application for Allotment of Unique ID to UN Bodies/ Embassies /any other person under Section 19(6) of the Goods and Service Tax Act, 20--.

10

GST REG-10

Application for Registration for Non Resident Taxable Person.

11

GST REG-11

Application for Amendment in Particulars subsequent to Registration

12

GST REG-12

Order of Amendment of existing Registration

13

GST REG-13

Order of Allotment of Temporary Registration/ Suo Moto Registration

14

GST REG-14

Application for Cancellation of Registration

15

GST REG-15

Show Cause Notice for Cancellation of Registration

16

GST REG-16

Order for Cancellation of Registration

17

GST REG-17

Application for Revocation of Cancelled Registration

18

GST REG-18

Order for Approval of Application for Revocation of Cancelled Registration

19

GST REG-19

Notice for Seeking Clarification / Documents relating to Application for << Revocation of Cancellation>>

20

GST REG-20

Application for Enrolment of Existing Taxpayer

21

GST REG-21

Provisional Registration Certificate to existing taxpayer

22

GST REG-22

Order of cancellation of provisional certificate

23

GST REG-23

Intimation of discrepancies in Application for Enrolment of existing taxpayer

24

GST REG-24

Application for Cancellation of Registration for the Migrated Taxpayers not liable for registration

25

GST REG- 25

Application for extension of registration period by Casual / Non-Resident taxable person.

26

GST REG-26

Form for Field Visit Report


DRAFT GOODS AND SERVICES TAX RULES, 20--RETURN FORMATS

List of GST Returns/Statements to be furnished by Registered Persons

Sl No

Form No

Form for …

Due Date

1

Form GSTR-1

Details of outward supplies of taxable goods and/or services effected

10th of the next month

2

Form GSTR-1A

Details of outward supplies as added, corrected or deleted by the recipient

3

Form GSTR-2

Details of inward supplies of taxable goods and/or services claiming input tax credit

15th of the next month

4

Form GSTR-2A

Details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier

5

Form GSTR-3

Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax

20th of the next month

6

Form GSTR-3A

Notice to a registered taxable person who fails to furnish return under section 27 and section 31

7

Form GSTR-4

Quarterly Return for compounding Taxable persons

18th of the month next to quarter

8

Form GSTR-4A

Details of inward supplies made available to the recipient registered under composition scheme on the basis of FORM GSTR-1 furnished by the supplier

9

Form GSTR-5

Return for Non-Resident foreign taxable person

Last day of registration

10

Form GSTR-6

Input Service Distributor-ISD return

15th of the next month

11

Form GSTR-6A

Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier

12

Form GSTR-7

Return for authorities deducting tax at source

10th of the next month

13

Form GSTR-7A

TDS Certificate

14

Form GST-ITC-1

Communication of acceptance, discrepancy or duplication of input tax credit claim

15

Form GSTR-8

Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (1) of section 43C

16

Form GSTR-9

Annual return

By 31st December of next FY

17

Form GSTR-9A

Simplified Annual return by Compounding taxable persons registered under section 8

18

Form GSTR-9B

Reconciliation Statement

19

Form GSTR-10

Final return

20

Form GSTR-11

Details of inward supplies to be furnished by a person having UIN

21

Form GST-TRP-1

Application for enrolment as Tax return preparer

22

Form GST-TRP-2

Enrolment certificate as Tax return preparer

23

Form GST-TRP-3

Show cause to as Tax return preparer

24

Form GST-TRP-4

Order of cancelling enrolment as Tax return preparer

25

Form GST-TRP-5

List of Tax return preparers

26

Form GST-TRP-6

Consent of taxable person to Tax return preparer

27

Form GST-TRP-7

Withdrawal of authorization to tax return preparer


DRAFT GOODS AND SERVICES TAX RULES, 20--PAYMENT FORMATS: List of Forms

Sl No.

Form No.

Form For..

1

Form GST PMT-1

Electronic Tax Liability Register of Taxpayer
(Part–I: Return related liabilities

Electronic Tax Liability Register of Taxpayer
(Part–II: Other than return related liabilities)

2

Form GST PMT-2

Electronic Credit Ledger

3

Form GST PMT-2A

Order for re-credit of the amount to cash or credit ledger

4

Form GST PMT-3

Electronic Cash Ledger

5

Form GST PMT-4

Challan For Deposit of Goods and Services Tax

6

Form GST PMT-5

Payment Register of Temporary IDs / Un-registered Taxpayers

7

Form GST PMT-6

Application For Credit of Missing Payment (CIN not generated)


REFUND FORMS FOR CENTRE AND STATE

Sl No

Form Number

Form For..

1

GST RFD-01

Refund Application form

–Annexure 1 Details of Goods
–Annexure 2 Certificate by CA

2

GST RFD-02

Acknowledgement

3

GST RFD-03

Notice of Deficiency on Application for Refund

4

GST RFD-04

Provisional Refund Sanction Order

5

GST RFD-05

Refund Sanction/Rejection Order

6

GST RFD-06

Order for Complete adjustment of claimed Refund

7

GST RFD-07

Show cause notice for reject of refund application

8

GST RFD-08

Payment Advice

9

GST RFD-09

Order for Interest on delayed refunds

10

GST RFD-10

Refund application form for Embassy/International Organizations


DRAFT FORMATS UNDER GOODS AND SERVICES TAX -INVOICE RULES, 20--

SL No

Form Number

Form For..

1

Form GST INV – 1

Application for Electronic Reference Number of an Invoice


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