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GST Forms: Return Filing, Registration, Challan, Refund, Invoice, Transition

Updated on Posted byCA VineetaPosted inInformative GST Articles, Taxes in India 11 Minutes Read

In order to aware the general public with the latest GST provisions and amendments, the government authorities regularly issue several GST forms to acknowledge the latest structural changes in the laws and regulations in the goods and services tax regime.

Here we provide all the updated GST forms including Sugam, Sahaj, final GST rules, rules related to the registration and amendments, GST forms related to the returns/statements, invoice formats and transition and migration-related GST forms.

Find all the necessary GST forms on all the categories here:

Goods and Services Tax (GST) Rules & GST Acts

Sr.NoGST RulesGST Acts
1.CGST Rules 2017101st Constitution Amendment Act, 2016
2.IGST Rules 2017CGST Act
3. CGST (Extension to Jammu and Kashmir) Act, 2017
4. IGST Act
5. IGST (Extension to Jammu and Kashmir) Act, 2017
6. UTGST Act
7. GST (Compensation to the States) Act

Goods and Services Tax (GST) Forms for Registration & Cancellation

Form NameDownload in PDF FormatForm Description
GST Registration Form 1GST REG 01 DownloadRegistration Application u/s 19(1) GST Act, 20
GST Registration Form 2REG-02Acknowledgement
GST Registration Form 3GST REG 03
Download		Information regarding Registration / Amendments / Cancellation Notice
GST Registration Form 4GST REG 04
Download		Filing application for Clarification/additional information/document
GST Registration Form 5GST REG 05
Download		Order application for rejection for Registration / Amendment / Cancellation / Revocation of Cancellation
GST Registration Form 6REG-06Issued registration certificate u/s 19(8A) of the GST Act, 20
GST Registration Form 7REG-07Application for Registration as TDS or TCS u/s 19(1) of the GST Act, 20
GST Registration Form 8REG-08Order of Cancellation of Application for Registration as TDS /TCS u/s 21 of the GST Act
GST Registration Form 9REG-09Non-Resident Taxable Person Application for Registration
GST Registration Form 10REG-10The 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 Application for registration
GST Registration Form 11REG-11Application for extension of registration period by casual / non-resident taxable person
GST Registration Form 12REG-12Temporary Registration/ Suo Moto Registration Order of Grant
GST Registration Form 13REG-13Grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others Application/Form
GST Registration Form 14REG-14Application for Cancellation of Registration under GST 20
GST Registration Form 15REG-15Amendment Order
GST Registration Form 16REG-16Cancellation of Registration Application
GST Registration Form 17REG-17Cancellation of Registration Show Cause Notice
GST Registration Form 18REG-18Show Cause Notice issued for Cancellation Reply
GST Registration Form 19REG-19Cancellation of Registration Order
GST Registration Form 20REG-20Dropping the proceedings for cancellation of registration Order
GST Registration Form 21REG-21Revocation of Cancellation of Registration Application
GST Registration Form 22REG-22Order for revocation of cancellation of registration
GST Registration Form 23REG-23Show Cause Notice for rejection of an application for revocation of cancellation of registration
GST Registration Form 24REG-24Reply to the notice for rejection of an application for revocation of cancellation of registration
GST Registration Form 25REG-25Provisional Registration Certificate
GST Registration Form 26REG-26Existing Taxpayer Application Enrolment
GST Registration Form 27REG-27Provisional registration Show Cause Notice cancellation
GST Registration Form 28REG-28Provisional registration Order Cancellation
GST Registration Form 29REG-29Provisional registration Application cancellation
GST Registration Form 30REG-30Field Visit Report Form
GST Registration Form 31REG-31Intimation for Suspension and notice for cancellation of registration

Goods and Services Tax (GST) Forms for Return/Statement

Sr.NoForm NumberReturn HelpDescription
1.R-1GSTR-1 Filing GuideOutwards details of supplies of goods or services
2.R-1A–Auto-drafted details of supplies of goods or services
3.R-2GSTR-2 Filing GuideInward supplies details of goods or services
4.R-2A–Supplies auto drafted details from GSTR-1 or GSTR-5 to the recipient
5.R-3GSTR-3 Filing GuideMonthly returns
6.R-3A Return defaulter u/s 46 Notice
7.R-3BGSTR-3B Filing GuideMonthly return for all regular taxpayers
8.GST CMP 08GST CMP 08Registered persons opting composition levy quarterly payment deposit form
9.R-4GSTR-4 Filing GuideRegistered persons opting composition levy annual return
10.R-4A Registered persons opting composition levy Auto drafted details
11.R-5GSTR-5 Filing GuideNon-resident taxable persons return
12.R-5AGSTR-5A Filing GuideOnline information and database access or retrieval services by a person located outside India made to non-taxable persons in India Details of supplies
13.R-6GSTR-6 Filing GuideInput service distributors returns
14.R-6A Supplies auto drafted from GSTR-1 or GSTR-5 to ISD details
15.R-7GSTR-7 Filing GuideTax deduction at source returns
16.R-7A TDS certificate
17.R-8GSTR-8 Filing GuideTax collection at source statement
18.R-9GSTR 9 – Filing GuideAnnual return for regular taxpayers
19.R-9AGSTR 9A Filing GuideAnnual return for composition taxpayers
20.R-9B Annual return form for E-commerce traders
21.R-9CGSTR 9C Filing GuideGST audit/self-reconciliation statement
22.R-10GSTR 10 Filing GuideFinal return
23.R-11GSTR-11 Filing GuideInward supplies statement for persons having Unique Identification Number (UIN)
24.TRP-1 Application for enrolment as Tax return preparer
25.TRP-2 Enrolment certificate as Tax return preparer
26.TRP-3 Show cause to as Tax return preparer
27.TRP-4 Order of cancelling enrolment as the Tax return preparer
28.TRP-5 List of Tax return preparers
29.TRP-6 Consent of taxable person to Tax return preparer
30.TRP-7 Withdrawal of authorization to tax return preparer
31.ITC-1A ITC MIsmatch Report

Read Also: GST Notifications on Tax and Rate: Central, Integrated and Union Territory

Goods and Services Tax (GST) Forms for Composition

Sr.NoForm NumberDescription
1.CMP-01Notification for the payment of taxes under section 10 (composition scheme)

 

(Concerning taxpayers registered under the present regime migrate on the selected day)

2.CMP-02Notification for the payment of taxes under section 10 (composition scheme)

 

(Concerning Taxpayers registered under the Act)

3.CMP-03Notification of stock details from the date of opting composition scheme
(Concerning taxpayers registered under the present regime migrate on the selected day)
4.CMP-04 Notification/ Application to opt out from the composition scheme
5.CMP-05Notification of denial option for the payment of tax under composition scheme
6.CMP-06Responding to the notification to show cause
7.CMP-07Reply order to accept or reject concerning show cause notice
8.CMP-08Payment Deposit Form for Each Quarter

Goods and Services Tax (GST) Forms for Challan

Sr.NoForm NumberDescription
1.PMT-1Electronic Liability Register of registered person (Part–I: Return related liabilities)

 

Electronic Liability Register of taxable person (Part–II: Other than return related liabilities)

2.PMT-2Electronic Credit Ledger
3.PMT-3Order for re-credit of the amount to cash or credit ledger on the rejection of refund claim
4.PMT-4Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/Liability Register
5.PMT-5Electronic Cash Ledger
6.PMT-6Challan For Deposit of Goods and Services Tax
7.PMT-7Application for intimating discrepancy in making payment
9.PMT-8Payment of self-assessed tax
9.PMT-9Transfer of Amount from One Account Head to Another in Electronic Cash Ledger
10.FORM GST PMT-03AOrder For re-credit of the amount to electronic credit ledger

Goods and Services Tax (GST) Refund Forms (Centre)

Sr.NoForm NumberDescription
1.RFD-01Refund Application form
2.RFD-01AApplication for Refund (Manual)
3.RFD-01BRefund Order Details
4.RFD-02Acknowledgement
5.RFD-03Notice of Deficiency Memo
6.RFD-04Provisional Refund Sanction Order
7.RFD-05Payment Order
8.RFD-06Refund Sanction/Rejection Order
9.RFD-07Show cause notice for reject of refund application
9.RFD-07ARefund Withhold Order
10.RFD-08Show Cause Notice
11.RFD-09Order for Interest on delayed refunds
12.RFD-10Refund application form for Embassy/International Organizations
12.RFD-10BApplication for refund by Duty Free Shops/Duty Paid Shops (Retail outlets)
13.RFD-11Refund of Integrated Tax Paid on Export of Goods or Services under Bond or Letter
of Undertaking
14.FORM-GST-RFD-01 WApplication for Withdrawal of Refund Application
15.FORM-GST-RFD-10AApplication for refund by Canteen Stores Department

Goods and Services Tax (GST) Refund Forms (State)

Sr.NoForm NumberDescription
1.RFD-04Provisional Refund Order
2.RFD-05Refund Sanction/Rejection Order
3.RFD-06Order for Complete adjustment of claimed Refund
4.RFD-08Payment Advice
5.RFD-09Order for Interest on delayed Refunds

Input Tax Credit (ITC) Forms

Sr.NoForm NumberDescription
1.ITC-01Declaration for claim of input tax credit under sub-section (1) of section 18
2.ITC-02Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18
3.ITC-02ADeclaration for transfer of ITC pursuant to registration under sub-section (2) of section 25
4.ITC-03Declaration for intimation of ITC reversal/payment of tax on inputs held in stock
5.ITC-04Details of goods/capital goods sent to job worker and received back

Goods and Service Tax (GST) E-Way Bill Forms

Sr.NoForm NumberDescription
1.E-Way Bill-01E-Way Bill-01
2.E-Way Bill-02Consolidated E-Way Bill
3.E-Way Bill-03Verification Report
4.E-Way Bill-04Report of detention
5.E-Way Bill-05Application for unblocking of the facility for generation of E-Way Bill
6.E-Way Bill-06Order for permitting / rejecting application for unblocking of the facility for generation of EWay Bill

Goods and Services Tax (GST) Form for Invoice Format

Sr.NoForm NumberDescription
1.INV – 1Generation of Invoice Reference Number
2.Sample GST Bill FormatGST Invoice Format, Export Invoice Under GST Sample Format

GST Transition Formats and Rules

Sr.NoForm NumberDescription
1.GST Transition FormatsFormats for GST Transition of Goods
2.GST Transition RulesRules of GST Transition of Goods

Recommended: How to File GST Return Online in India

Goods and Service Tax (GST) TRAN Forms

Sr.NoForm NumberDescription
1.TRAN -1Transitional ITC / Stock Statement
2.TRAN – 2Rules of GST Transition of Goods

Goods and Service Tax (GST) Assessment Forms

Sr.NoForm NumberDescription
1.ASMT -1Application for Provisional Assessment under section60
2.ASMT – 2Notice for Seeking Additional Information / Clarification / Documents for provisional assessment
3.ASMT – 3Reply to the notice seeking additional information
4.ASMT – 4Order of Provisional Assessment
5.ASMT – 5Furnishing of Security
6.ASMT – 6Notice for seeking additional information / clarification / documents for final assessment
7.ASMT -7Final Assessment Order
8.ASMT – 8Application for Withdrawal of Security
9.ASMT – 9Order for release of security or rejecting the application
10.ASMT – 10Notice for intimating discrepancies in the return after scrutiny
11.ASMT – 11Reply to the notice issued under section 61 intimating discrepancies in the return
12.ASMT – 12Order of acceptance of reply against the notice issued under section 61
13.ASMT -13Assessment order under Section 62
14.ASMT -14Show Cause Notice for assessment under section 63
15.ASMT – 15Assessment order under section 63
16.ASMT -16Assessment order under section 64
17.ASMT – 17Application for withdrawal of assessment order issued under section 64
18.ASMT – 18Acceptance or Rejection of application filed under section 64 (2)

Goods and Service Tax (GST) ADT Forms

Sr.No Form Number Description
1. ADT-01 Notice for conducting audit
2. ADT-02 Audit Report under section 65(6)
3. ADT-03 Communication to the registered person for conduct of special audit under section 66
4. ADT-04 Information of Findings upon Special Audit

Goods and Service Tax (GST) ARA Forms

Sr.No Form Number Description
1. ARA-01 Application Form for Advance Ruling
2. ARA-02 Appeal to the Appellate Authority for Advance Ruling
3. ARA-03 Appeal to the Appellate Authority for Advance Ruling

Goods and Service Tax (GST) APL Forms

Sr.NoForm NumberDescription
1.APL-01Appeal to Appellate Authority
2.APL-02Acknowledgment for submission of appeal
3.APL-03Application to the Appellate Authority under sub-section (2) of Section 107
4.APL-04Summary Of The Demand After Issue Of Order By The Appellate Authority, Revisional Authority, Tribunal Or Court
5.APL-05Appeal to the Appellate Tribunal
6.APL-06Cross-objections before the Appellate Tribunal
7.APL-07Application to the Appellate Tribunal under sub section (3) of Section 112
8.APL-08Appeal to the High Court under section 117
9.FORM GST APL-01/03 WApplication for Withdrawal of Appeal Application
10.FORM GST APL-05/07 WApplication for Withdrawal of Appeal /Application filed before the Appellate Tribunal

Goods and Service Tax (GST) INS Forms

Sr.No Form Number Description
1. INS-01 Appeal to Appellate Authority
2. INS-02 Acknowledgment for submission of appeal
3. INS-03 Application to the Appellate Authority under sub-section (2) of Section 107
4. INS-04 Summary Of The Demand After Issue Of Order By The Appellate Authority, Revisional Authority, Tribunal Or Court
5. INS-05 Appeal to the Appellate Tribunal

Goods and Service Tax (GST) Demand and Recovery Forms

Sr.NoForm NumberDescription
1.FORM GST DRC – 01Summary of Show Cause Notice
2.FORM GST DRC – 01AIntimation of tax ascertained as being payable under section 73(5)/74(5)
3.FORM GST DRC – 02Summary of Statement
4.FORM GST DRC – 03Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or intimation of tax ascertained through FORM GST DRC-01A.
5.FORM GST DRC – 04Acknowledgement of acceptance of payment made voluntarily
6.FORM GST DRC – 05Intimation of conclusion of proceedings
7.FORM GST DRC – 06Reply to the Show Cause Notice
8.FORM GST DRC – 07Summary of the order
9.FORM GST DRC – 07ASummary of the order creating demand under existing laws
10.FORM GST DRC – 08Summary of Rectification /Withdrawal Order
11.FORM GST DRC – 08AAmendment/Modification of summary of the order creating demand under existing laws
12.FORM GST DRC- 09Order for recovery through specified officer under section 79
13.FORM GST DRC – 10Notice for Auction under section 79 (1) (b) or section 129(6) of the Act
14.FORM GST DRC – 11Notice to successful bidder
15.FORM GST DRC – 12Sale Certificate
16.FORM GST DRC – 13Notice to a third person under section 79(1) (c)
17.FORM GST DRC – 14Certificate of Payment to a Third Person
18.FORM GST DRC – 15APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE
19.FORM GST DRC – 16
Notice for attachment and sale of immovable/movable goods/shares under section 79
20.FORM GST DRC – 17Notice for Auction of Immovable/Movable Property under section 79(1) (d)
21.FORM GST DRC – 18Certificate action under clause (e) of sub-section (1) section 79
22.FORM GST DRC – 19Application to the Magistrate for Recovery as Fine
23.FORM GST DRC – 20Application for Deferred Payment/ Payment in Instalments
24.FORM GST DRC – 21Order for acceptance/rejection of application for deferred payment / payment in instalments
25.FORM GST DRC – 22Provisional attachment of property under section83
26.FORM GST DRC – 23Restoration of provisionally attached property / bank account under section83
27.FORM GST DRC – 24Intimation to Liquidator for recovery of amount
28.FORM GST DRC – 25Continuation of Recovery Proceedings
29.FORM GST DRC – 22AApplication for filing objection against provisional attachment of property
30.FORM GST DRC-01BIntimation of difference in liability reported in statement of outward supplies and that reported in return
31.FORM GST DRC-03AApplication for adjustment of the amount paid through FORM GST DRC-03 against the order of demand

Goods and Service Tax (GST) Forms of Compounding Offence

Sr.NoForm NumberDescription
1.FORM GST CPD – 01Application for Compounding of Offence
2.FORM GST CPD – 02Order for rejection / allowance of compounding of offence

Goods and Service Tax (GST) Enrolment Forms

Sr.NoForm NumberDescription
1.FORM GST ENR-01Application for Enrolment under section 35(2)
2.FORM GST ENR-02Application for obtaining unique common enrolment number
3.FORM GST ENR-03Application for Enrolment

Goods and Service Tax (GST) Forms for Practitioner

Sr.NoForm NumberDescription
1.FORM GST PCT-01Application for Enrolment as Goods and Services Tax Practitioner
English
2.FORM GST PCT-02Enrolment Certificate of Goods and Services Tax Practitioner
3.FORM GST PCT-03Show Cause Notice for disqualification
4.FORM GST PCT-04Order of rejection of enrolment as GST Practitioner
5.FORM GST PCT-05Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner
6.FORM GST PCT-06APPLICATION FOR CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX PRACTITIONER
7.FORM GST PCT-07ORDER OF CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX PRACTITIONER

Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."

Published by CA Vineeta
Hi,I am Vineeta Sharma. I am a chartered accountant. I have done my (B.Com) from Rajasthan University. I have keen interest in taxation field. View more posts
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314 thoughts on "GST Forms: Return Filing, Registration, Challan, Refund, Invoice, Transition"

  1. Respected Madam,
    I have got my GST no. in December and it will be the first time that I will be filing the GST return. I have small kitchen unit and make chocolate preparation and sell it to customers on e-commerce site, Zomato for Intrastate customers and use the site like Amazon for interstate sale. At times there are direct customers just across the border to whom also I have to supply products. Given the background, as per my understanding,
    1) I have to pay tax, both for intrastate and interstate revenue, fill challan and pay tax after deducting ITC.
    2) I will adjust ITC only against my interstate supply (12% Tax) and not against Intrastate revenue (5% Tax, being considered as delivery only restaurant on Zomato)
    3) I will fill Table 3.1 under column (a), as I have outward taxable supplies to customers (which are not zero or nil rated or exempted)
    4) Do I have to fill Table 3.2 separately for supplies made on Amazon to Interstate customers or directly to some customers? I am not sure about this.
    5) I also collect delivery charges separately, Do I pay 18% GST on delivery charge for intrastate supply and claim ITC for this? If yes, under what SAC code I pay this GST. I am not sure about this part at all.
    6) I have to fill table 4 for ITC under column (5) for All other ITC. Is it correct?
    7) Fill Table 6
    Please let me know whether I have to fill any other table/column, which I have missed out.
    For GSTR-1
    A) I have to fill Table 7 (B2C Others) B)
    B) Do I have to fill Table 12, because I have only one HSN for my product, which I use only for interstate supply? If I have to fill Table 12, here I have to show only my Qty of interstate supply, Value of interstate supply and Integrated tax part.
    C) I don’t have to fill table 13, as my supply is B2C. Is it correct?

    Also for GSTR-1, Do I have to fill any other table, kindly guide me. I will be grateful for your guidance.

    Reply

    1. (1) Yes, intrastate and interstate both taxes to be paid as regular sales under transaction type e-commerce transaction
      and to pay tax after setting off ITC.
      (2) ITC shall be allowed for both interstate and intrastate transaction.
      (3)Yes
      (4)Interstate supplies details only to be filled in 3 cases i.e. supplies made to unregistered persons, supplies made to
      composition taxable persons and supplies made to UIN holders. In case the recipient is unregistered, details need to be provided.
      (5)Delivery charges to be added to an original invoice and total taxable value shall be including invoice value plus delivery charges
      on which tax is to be paid. No SAC code is to be provided for it.
      (6) Yes, All other ITC tab to be filled. After this offset the liability through credit or cash from payment of tax
      tab.

      For GSTR-1
      (A) Yes, Table 7 B2C others need to be filled.
      (B) HSN summary need to be provided if only have one HSN by filling the relevant fields.
      (C) If you have transactions from registered persons fill B2B details and in case of interstate transactions of more than 2.50
      lakhs fill B2C large details otherwise B2C small details. Table 13 need to be filled.

      Reply

  2. Sir/Madam, Please give us advice on our this problem, we filed GSTR-3 B of October with payment within the time limit. Now in December at the time of Preparing GSTR-1 of October we came to know that Rs.8000/- we pay less tax (Rs.4000 Cgst+ SGST )against one invoice. But the invoice was the correct amount. the reason was our sale statement was the wrong & we paid tax on basis of the statement. We want to pay the remaining tax with interest, let me advice how to pay? Can we amend invoice in Octobers GSTR-1? but the question is invoice we raise was correct! Is it short payment issue?

    Also note we not yet filed October GSTR-1 we kept on hold because of this issues!

    Reply

  3. Madam, Thanks.

    Yes Madam, but when I operate within the state, I am only operating as a delivery restaurant and hence charge 5% GST. However, when I sell on Amazon as a packaged item, I charge 18% IGST. Trust it is OK.

    Also, I have my kitchen unit in the state of Maharashtra. and I sell it based on the order received by me on Zomato platform. I am thinking of putting the warehouse in Gujarat and sell in the state of Gujarat based on the orders I will receive on Zomato in Gujarat. I will not have the manufacturing unit in Gujarat, only warehouse. In that case, Do I have to take GST in Gujarat also?

    Will be grateful for your guidance.

    Reply

  4. Madam, But I supply only using e-commerce platforms. My chocolate preparation when I sell within a state on Zomato, I charge 5% for preparation and 5% for delivery. When I sell my chocolate product Interstate on Amazon, I charge 18 % on product+delivery.
    Is my understanding correct?

    Reply

    1. Uniform tax rate must be charged for the product and services. You cannot different rates for the same products and services. in case of sale within the state CGST and SGST must be charged and in case of an interstate sale, IGST must be charged.

      Reply

  5. My GST registration is Tamil Nadu based. For the business purpose I travel to nearby states, so can I get input credit for hotel stays in other states?

    Reply

    2. Query:-

      We have applied for surrender/ cancellation of GST number about 25 days back. Till date, it has not been canceled. Whether until cancellation we have to file the return.

      Reply

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