Library / Goods and Services Tax: The Professional's Master Guide

Appendix F: GST Forms Guide

Forms are grouped by prefix and filed on the common portal.

Registration (REG)

Form

Purpose

REG-01

Application for registration

REG-06

Registration certificate

REG-14

Application for amendment

REG-16

Application for cancellation by the taxpayer

REG-17, REG-18

Notice for cancellation by officer; reply

REG-19

Order of cancellation

REG-21, REG-22

Application for revocation; order of revocation

REG-31

Intimation of suspension or proposed cancellation

REG-32

Withdrawal from the rule 14A option

Returns (GSTR)

Return forms are the ones handled every month. GSTR-2A and GSTR-2B are system-generated statements, not returns.

Form

Purpose

GSTR-1 and GSTR-1A

Outward supplies; amendment of current period GSTR-1 before GSTR-3B

GSTR-2A, GSTR-2B

Dynamic and static statements of inward supplies and ITC

GSTR-3B

Summary return and tax payment

GSTR-4

Annual return of composition taxpayer

GSTR-5, GSTR-5A

Non-resident taxable person; OIDAR supplier

GSTR-6

Input Service Distributor

GSTR-7, GSTR-8

TDS deductor; TCS collector (ECO)

GSTR-9, GSTR-9C

Annual return; reconciliation statement

GSTR-10

Final return on cancellation

Credit, payment and refund (ITC, PMT, RFD)

These forms deal with the movement of credit, cash and refunds.

Form

Purpose

ITC-01

Claim of ITC under section 18(1) on new registration or exit from composition

ITC-02

Transfer of ITC on sale, merger or amalgamation

ITC-03

Reversal of ITC on opting for composition or supplies becoming exempt

ITC-04

Goods sent to and received from job workers

PMT-06

Challan for deposit of tax, interest, fee

PMT-09

Transfer of amount between heads in the cash ledger

RFD-01

Refund application

RFD-02, RFD-03

Acknowledgement; deficiency memo

RFD-04, RFD-06

Provisional refund order; final refund order

RFD-11

Letter of Undertaking or bond for exports without payment of tax

Demand, scrutiny and audit (DRC, ASMT, ADT)

These are the notice and order forms. Always check the form number: it tells you which section the officer is acting under.

Form

Purpose

DRC-01A

Pre-notice intimation of tax ascertained

DRC-01

Summary of show cause notice

DRC-01B, DRC-01C

Intimation of GSTR-1 v. GSTR-3B gap; ITC gap against GSTR-2B

DRC-03

Voluntary payment or payment against intimation

DRC-03A

Linking a DRC-03 payment to a demand order

DRC-06

Reply to show cause notice

DRC-07

Summary of order (becomes the recovery demand)

DRC-13

Garnishee notice to a third person

DRC-20

Application for instalments

DRC-22

Provisional attachment

ASMT-10, ASMT-11, ASMT-12

Scrutiny notice; reply; order accepting reply

ASMT-13, ASMT-14

Best judgement assessment of non-filer; notice to unregistered person

ADT-01, ADT-02

Notice of departmental audit; audit report

ADT-03, ADT-04

Direction for special audit; its findings

Appeals, movement, inspection, composition and special procedure

The remaining groups cover disputes, goods in transit, searches, composition and the section 128A waiver scheme.

Form

Purpose

APL-01

Appeal to Appellate Authority

APL-04

Summary of appellate order

APL-05, APL-06

Appeal to Appellate Tribunal; cross-objections

MOV-01, MOV-02

Statement of person in charge; order for physical verification

MOV-04

Physical verification report

MOV-06, MOV-07

Detention order; notice under section 129

MOV-09

Order of demand of penalty under section 129

INS-01

Authorisation for inspection or search

INS-02, INS-03

Seizure order; prohibition order

CMP-02, CMP-03

Intimation to opt for composition; stock details

CMP-04

Intimation of withdrawal from composition

CMP-08

Quarterly statement of composition taxpayer

SPL-01, SPL-02

Application for waiver under section 128A (against notice; against order)

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