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

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:

• GST Rules and GST Acts
• Registration and Cancellation Forms
• GST Returns/Statement
• Composition Forms
• Challan
• Refund Forms (Centre)
• Refund Forms (State)
• Input Tax Credit Forms
• E-Way Bill Forms
• Invoice Format
• Transition Forms and Rules

Goods and Services Tax (GST) Rules & GST Acts

Sr.No	GST Rules	GST Acts
1.	CGST Rules 2017	101st Constitution Amendment Act, 2016
2.	IGST Rules 2017	CGST 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 Name	Download in PDF Format	Form Description
GST Registration Form 1	GST REG 01 Download	Registration Application u/s 19(1) GST Act, 20
GST Registration Form 2	REG-02	Acknowledgement
GST Registration Form 3	GST REG 03 Download	Information regarding Registration / Amendments / Cancellation Notice
GST Registration Form 4	GST REG 04 Download	Filing application for Clarification/additional information/document
GST Registration Form 5	GST REG 05 Download	Order application for rejection for Registration / Amendment / Cancellation / Revocation of Cancellation
GST Registration Form 6	REG-06	Issued registration certificate u/s 19(8A) of the GST Act, 20
GST Registration Form 7	REG-07	Application for Registration as TDS or TCS u/s 19(1) of the GST Act, 20
GST Registration Form 8	REG-08	Order of Cancellation of Application for Registration as TDS /TCS u/s 21 of the GST Act
GST Registration Form 9	REG-09	Non-Resident Taxable Person Application for Registration
GST Registration Form 10	REG-10	The 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 11	REG-11	Application for extension of registration period by casual / non-resident taxable person
GST Registration Form 12	REG-12	Temporary Registration/ Suo Moto Registration Order of Grant
GST Registration Form 13	REG-13	Grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others Application/Form
GST Registration Form 14	REG-14	Application for Cancellation of Registration under GST 20
GST Registration Form 15	REG-15	Amendment Order
GST Registration Form 16	REG-16	Cancellation of Registration Application
GST Registration Form 17	REG-17	Cancellation of Registration Show Cause Notice
GST Registration Form 18	REG-18	Show Cause Notice issued for Cancellation Reply
GST Registration Form 19	REG-19	Cancellation of Registration Order
GST Registration Form 20	REG-20	Dropping the proceedings for cancellation of registration Order
GST Registration Form 21	REG-21	Revocation of Cancellation of Registration Application
GST Registration Form 22	REG-22	Order for revocation of cancellation of registration
GST Registration Form 23	REG-23	Show Cause Notice for rejection of an application for revocation of cancellation of registration
GST Registration Form 24	REG-24	Reply to the notice for rejection of an application for revocation of cancellation of registration
GST Registration Form 25	REG-25	Provisional Registration Certificate
GST Registration Form 26	REG-26	Existing Taxpayer Application Enrolment
GST Registration Form 27	REG-27	Provisional registration Show Cause Notice cancellation
GST Registration Form 28	REG-28	Provisional registration Order Cancellation
GST Registration Form 29	REG-29	Provisional registration Application cancellation
GST Registration Form 30	REG-30	Field Visit Report Form
GST Registration Form 31	REG-31	Intimation for Suspension and notice for cancellation of registration

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

Sr.No	Form Number	Return Help	Description
1.	R-1	GSTR-1 Filing Guide	Outwards details of supplies of goods or services
2.	R-1A	–	Auto-drafted details of supplies of goods or services
3.	R-2	GSTR-2 Filing Guide	Inward supplies details of goods or services
4.	R-2A	–	Supplies auto drafted details from GSTR-1 or GSTR-5 to the recipient
5.	R-3	GSTR-3 Filing Guide	Monthly returns
6.	R-3A		Return defaulter u/s 46 Notice
7.	R-3B	GSTR-3B Filing Guide	Monthly return for all regular taxpayers
8.	GST CMP 08	GST CMP 08	Registered persons opting composition levy quarterly payment deposit form
9.	R-4	GSTR-4 Filing Guide	Registered persons opting composition levy annual return
10.	R-4A		Registered persons opting composition levy Auto drafted details
11.	R-5	GSTR-5 Filing Guide	Non-resident taxable persons return
12.	R-5A	GSTR-5A Filing Guide	Online 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-6	GSTR-6 Filing Guide	Input service distributors returns
14.	R-6A		Supplies auto drafted from GSTR-1 or GSTR-5 to ISD details
15.	R-7	GSTR-7 Filing Guide	Tax deduction at source returns
16.	R-7A		TDS certificate
17.	R-8	GSTR-8 Filing Guide	Tax collection at source statement
18.	R-9	GSTR 9 – Filing Guide	Annual return for regular taxpayers
19.	R-9A	GSTR 9A Filing Guide	Annual return for composition taxpayers
20.	R-9B		Annual return form for E-commerce traders
21.	R-9C	GSTR 9C Filing Guide	GST audit/self-reconciliation statement
22.	R-10	GSTR 10 Filing Guide	Final return
23.	R-11	GSTR-11 Filing Guide	Inward 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.No	Form Number	Description
1.	CMP-01	Notification for the payment of taxes under section 10 (composition scheme)   (Concerning taxpayers registered under the present regime migrate on the selected day)
2.	CMP-02	Notification for the payment of taxes under section 10 (composition scheme)   (Concerning Taxpayers registered under the Act)
3.	CMP-03	Notification 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-05	Notification of denial option for the payment of tax under composition scheme
6.	CMP-06	Responding to the notification to show cause
7.	CMP-07	Reply order to accept or reject concerning show cause notice
8.	CMP-08	Payment Deposit Form for Each Quarter

Goods and Services Tax (GST) Forms for Challan

Sr.No	Form Number	Description
1.	PMT-1	Electronic 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-2	Electronic Credit Ledger
3.	PMT-3	Order for re-credit of the amount to cash or credit ledger on the rejection of refund claim
4.	PMT-4	Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/Liability Register
5.	PMT-5	Electronic Cash Ledger
6.	PMT-6	Challan For Deposit of Goods and Services Tax
7.	PMT-7	Application for intimating discrepancy in making payment
9.	PMT-8	Payment of self-assessed tax
9.	PMT-9	Transfer of Amount from One Account Head to Another in Electronic Cash Ledger
10.	FORM GST PMT-03A	Order For re-credit of the amount to electronic credit ledger

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

Sr.No	Form Number	Description
1.	RFD-01	Refund Application form
2.	RFD-01A	Application for Refund (Manual)
3.	RFD-01B	Refund Order Details
4.	RFD-02	Acknowledgement
5.	RFD-03	Notice of Deficiency Memo
6.	RFD-04	Provisional Refund Sanction Order
7.	RFD-05	Payment Order
8.	RFD-06	Refund Sanction/Rejection Order
9.	RFD-07	Show cause notice for reject of refund application
9.	RFD-07A	Refund Withhold Order
10.	RFD-08	Show Cause Notice
11.	RFD-09	Order for Interest on delayed refunds
12.	RFD-10	Refund application form for Embassy/International Organizations
12.	RFD-10B	Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets)
13.	RFD-11	Refund of Integrated Tax Paid on Export of Goods or Services under Bond or Letter of Undertaking
14.	FORM-GST-RFD-01 W	Application for Withdrawal of Refund Application
15.	FORM-GST-RFD-10A	Application for refund by Canteen Stores Department

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

Sr.No	Form Number	Description
1.	RFD-04	Provisional Refund Order
2.	RFD-05	Refund Sanction/Rejection Order
3.	RFD-06	Order for Complete adjustment of claimed Refund
4.	RFD-08	Payment Advice
5.	RFD-09	Order for Interest on delayed Refunds

Input Tax Credit (ITC) Forms

Sr.No	Form Number	Description
1.	ITC-01	Declaration for claim of input tax credit under sub-section (1) of section 18
2.	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
3.	ITC-02A	Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25
4.	ITC-03	Declaration for intimation of ITC reversal/payment of tax on inputs held in stock
5.	ITC-04	Details of goods/capital goods sent to job worker and received back

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

Sr.No	Form Number	Description
1.	E-Way Bill-01	E-Way Bill-01
2.	E-Way Bill-02	Consolidated E-Way Bill
3.	E-Way Bill-03	Verification Report
4.	E-Way Bill-04	Report of detention
5.	E-Way Bill-05	Application for unblocking of the facility for generation of E-Way Bill
6.	E-Way Bill-06	Order for permitting / rejecting application for unblocking of the facility for generation of EWay Bill

Goods and Services Tax (GST) Form for Invoice Format

Sr.No	Form Number	Description
1.	INV – 1	Generation of Invoice Reference Number
2.	Sample GST Bill Format	GST Invoice Format, Export Invoice Under GST Sample Format

GST Transition Formats and Rules

Sr.No	Form Number	Description
1.	GST Transition Formats	Formats for GST Transition of Goods
2.	GST Transition Rules	Rules of GST Transition of Goods

Recommended: How to File GST Return Online in India

Goods and Service Tax (GST) TRAN Forms

Sr.No	Form Number	Description
1.	TRAN -1	Transitional ITC / Stock Statement
2.	TRAN – 2	Rules of GST Transition of Goods

Goods and Service Tax (GST) Assessment Forms

Sr.No	Form Number	Description
1.	ASMT -1	Application for Provisional Assessment under section60
2.	ASMT – 2	Notice for Seeking Additional Information / Clarification / Documents for provisional assessment
3.	ASMT – 3	Reply to the notice seeking additional information
4.	ASMT – 4	Order of Provisional Assessment
5.	ASMT – 5	Furnishing of Security
6.	ASMT – 6	Notice for seeking additional information / clarification / documents for final assessment
7.	ASMT -7	Final Assessment Order
8.	ASMT – 8	Application for Withdrawal of Security
9.	ASMT – 9	Order for release of security or rejecting the application
10.	ASMT – 10	Notice for intimating discrepancies in the return after scrutiny
11.	ASMT – 11	Reply to the notice issued under section 61 intimating discrepancies in the return
12.	ASMT – 12	Order of acceptance of reply against the notice issued under section 61
13.	ASMT -13	Assessment order under Section 62
14.	ASMT -14	Show Cause Notice for assessment under section 63
15.	ASMT – 15	Assessment order under section 63
16.	ASMT -16	Assessment order under section 64
17.	ASMT – 17	Application for withdrawal of assessment order issued under section 64
18.	ASMT – 18	Acceptance 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.No	Form Number	Description
1.	APL-01	Appeal to Appellate Authority
2.	APL-02	Acknowledgment for submission of appeal
3.	APL-03	Application to the Appellate Authority under sub-section (2) of Section 107
4.	APL-04	Summary Of The Demand After Issue Of Order By The Appellate Authority, Revisional Authority, Tribunal Or Court
5.	APL-05	Appeal to the Appellate Tribunal
6.	APL-06	Cross-objections before the Appellate Tribunal
7.	APL-07	Application to the Appellate Tribunal under sub section (3) of Section 112
8.	APL-08	Appeal to the High Court under section 117
9.	FORM GST APL-01/03 W	Application for Withdrawal of Appeal Application
10.	FORM GST APL-05/07 W	Application 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.No	Form Number	Description
1.	FORM GST DRC – 01	Summary of Show Cause Notice
2.	FORM GST DRC – 01A	Intimation of tax ascertained as being payable under section 73(5)/74(5)
3.	FORM GST DRC – 02	Summary of Statement
4.	FORM GST DRC – 03	Intimation 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 – 04	Acknowledgement of acceptance of payment made voluntarily
6.	FORM GST DRC – 05	Intimation of conclusion of proceedings
7.	FORM GST DRC – 06	Reply to the Show Cause Notice
8.	FORM GST DRC – 07	Summary of the order
9.	FORM GST DRC – 07A	Summary of the order creating demand under existing laws
10.	FORM GST DRC – 08	Summary of Rectification /Withdrawal Order
11.	FORM GST DRC – 08A	Amendment/Modification of summary of the order creating demand under existing laws
12.	FORM GST DRC- 09	Order for recovery through specified officer under section 79
13.	FORM GST DRC – 10	Notice for Auction under section 79 (1) (b) or section 129(6) of the Act
14.	FORM GST DRC – 11	Notice to successful bidder
15.	FORM GST DRC – 12	Sale Certificate
16.	FORM GST DRC – 13	Notice to a third person under section 79(1) (c)
17.	FORM GST DRC – 14	Certificate of Payment to a Third Person
18.	FORM GST DRC – 15	APPLICATION 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 – 17	Notice for Auction of Immovable/Movable Property under section 79(1) (d)
21.	FORM GST DRC – 18	Certificate action under clause (e) of sub-section (1) section 79
22.	FORM GST DRC – 19	Application to the Magistrate for Recovery as Fine
23.	FORM GST DRC – 20	Application for Deferred Payment/ Payment in Instalments
24.	FORM GST DRC – 21	Order for acceptance/rejection of application for deferred payment / payment in instalments
25.	FORM GST DRC – 22	Provisional attachment of property under section83
26.	FORM GST DRC – 23	Restoration of provisionally attached property / bank account under section83
27.	FORM GST DRC – 24	Intimation to Liquidator for recovery of amount
28.	FORM GST DRC – 25	Continuation of Recovery Proceedings
29.	FORM GST DRC – 22A	Application for filing objection against provisional attachment of property
30.	FORM GST DRC-01B	Intimation of difference in liability reported in statement of outward supplies and that reported in return
31.	FORM GST DRC-03A	Application 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.No	Form Number	Description
1.	FORM GST CPD – 01	Application for Compounding of Offence
2.	FORM GST CPD – 02	Order for rejection / allowance of compounding of offence

Goods and Service Tax (GST) Enrolment Forms

Sr.No	Form Number	Description
1.	FORM GST ENR-01	Application for Enrolment under section 35(2)
2.	FORM GST ENR-02	Application for obtaining unique common enrolment number
3.	FORM GST ENR-03	Application for Enrolment

Goods and Service Tax (GST) Forms for Practitioner

Sr.No	Form Number	Description
1.	FORM GST PCT-01	Application for Enrolment as Goods and Services Tax Practitioner English
2.	FORM GST PCT-02	Enrolment Certificate of Goods and Services Tax Practitioner
3.	FORM GST PCT-03	Show Cause Notice for disqualification
4.	FORM GST PCT-04	Order of rejection of enrolment as GST Practitioner
5.	FORM GST PCT-05	Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner
6.	FORM GST PCT-06	APPLICATION FOR CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX PRACTITIONER
7.	FORM GST PCT-07	ORDER OF CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX PRACTITIONER