Annexure GSTAM-1

Here's a snapshot of the Annexure GSTAM‑I (Registered Person’s Master File / RPMF) — as laid out in the GST Audit Manual. This preview highlights key sections such as the taxpayer’s profile, business constitution, and supply details.

Overview & Downloadable Format

Annexure GSTAM‑I is part of the GST Audit Manual 2019 issued by CBIC and is required to be updated periodically by registered persons, especially when responding to an audit notice under Section 65 of the CGST Act.taxmanagementindia.combizsolindia.com

It typically includes:

• Part I – Registered Person’s Profile

  • Name, GSTIN, principal place of business, contact details, corporate office address, PAN, descripttion of goods/services, additional places of business.taxlok.comStudocu

• Part II – Other Information

  • Business constitution (e.g., partnership, company), details of key persons (e.g., CEO, Director) with addresses, contact information, and additional identifiers like Customs BIN, IEC, CIN, etc.bizsolindia.comStudocu

• Part III – Additional Sections (if applicable)

  • Designated bank details, HSN‑wise supply and tax payment data over the last 3 years, zero‑rated supplies, and more.Studocu

Download the Excel (or Word) Template

A ready-to-use Excel version of Annexure GSTAM‑I (RPMF) is available for download from CAclubindia:

• Registered Person’s Master File - RPMF [Excel] — downloaded from CAclubindia with over 1,000 downloads.CAclubindia

Steps:

1. Visit the CAclubindia link titled "Registered person’s Master file – RPMF to be updated at regular intervals #xlsx".

2. Download the file (approx. 93 KB).

3. Open it in Excel and fill in the required details as per the sections mentioned above.

Alternatively, if you prefer working in Word, you may consider copying the layout from the Excel and formatting it into a Word document manually.

Quick Summary

Next Steps

• Download the Excel template from CAclubindia.

• Review the snapshot above to understand how to fill each section.

• Populate the details in the Excel (or transfer to Word if needed).

• Review for completeness and align with audit requirements under Section 65.