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

In order to engage with the stakeholders and invite comments from the public at large, it has been decided to make available the draft Business Processes of GST. The comments/feedback on the same can be submitted through the MyGov.in portal, on which the discussion threads on GST would be made available shortly. The links to the discussion threads soliciting comments on the draft Business Processes will be posted here.

Recommended:  Gen GST Registration Utility: Easy Way for GST Migration & Registration

• Final GST Rules and Draft GST Rules
• Registration
• Returns/Statement
• Challan
• Refund Forms (Centre)
• Refund Forms (State)
• Invoice Format

Goods and Services Tax (GST) Final and Draft GST Rules

Sr.No	Final GST Rules	Draft GST Rules
1.	Registration Rules	Accounts and Records
2.	Payment Rules	Appeals and Revision
3.	Refund Rules	Assessment and Audit
4.	Invoice, Debit and Credit Notes Rules	e-Way Bill
5.	Composition Rules	Transition Rules
6.	Valuation Rules	Revised Return Rules
7.	ITC Rules	Advance Ruling

Goods and Services Tax (GST) Forms for Registration

Sr.No	Form Number	Description
1.	REG-01	Application for Registration u/s 19(1) GST Act, 20
2.	REG-02	Acknowledgement
3.	REG-03	Notice for Seeking Additional Information relating to Registration / Amendments / Cancellation
4.	REG-04	Application for filing clarification Registration / Amendment / Cancellation / Revocation of Cancellation
5.	REG-05	Order of Rejection of Application for Registration / Amendment / Cancellation / Revocation of Cancellation
6.	REG-06	Registration Certificate issued u/s 19(8A) of the GST Act, 20
7.	REG-07	Application for Registration as TDS or TCS u/s 19(1) of the GST Act, 20
8.	REG-08	Order of Cancellation of Application for Registration as TDS /TCS u/s 21 of the GST Act
9.	REG-09	Application for Allotment of Unique ID to UN Bodies/ Embassies /any other person u/s 19(6) of the GST Act
10.	REG-10	Application for Registration for Non Resident Taxable Person.
11.	REG-11	Application for Amendment in Particulars subsequent to Registration
12.	REG-12	Order of Amendment of existing Registration
13.	REG-13	Order of Allotment of Temporary Registration/ Suo Moto Registration
14.	REG-14	Application for Cancellation of Registration under GST 20
15.	REG-15	Show Cause Notice for Cancellation of Registration
16.	REG-16	Order for Cancellation of Registration
17.	REG-17	Application for Revocation of Cancelled Registration under GST 20
18.	REG-18	Order for Approval of Application for Revocation of Cancelled Registration
19.	REG-19	Notice for Seeking Clarification / Documents relating to Application for Revocation of Cancellation
20.	REG-20	Application for Enrolment of Existing Taxpayer
21.	REG-21	Provisional Registration Certificate to existing taxpayer
22.	REG-22	Order of cancellation of provisional certificate
23.	REG-23	Intimation of discrepancies in Application for Enrolment of existing taxpayer
24.	REG-24	Application for Cancellation of Registration for the Migrated Taxpayers not liable for registration under GST 20
25.	REG-25	Application for extension of registration period by Casual / Non-Resident taxable person.
26.	REG-26	Form for Field Visit Report

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

Sr.No	Form Number	Description
1.	R-1	Details of outward supplies of taxable goods and/or services effected
2.	R-1A	Details of outward supplies as added, corrected or deleted by the recipient
3.	R-2	Details of inward supplies of taxable goods and/or services claiming input tax credit
4.	R-2A	Details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier
5.	R-3	Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax
6.	R-3A	Notice to a registered taxable person who fails to furnish return under section 27 and section 31
7.	R-4	Quarterly Return for compounding Taxable persons
8.	R-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.	R-5	Return for Non-Resident foreign taxable person
10.	R-6	ISD return
11.	R-6A	Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier
12.	R-7	Return for authorities deducting tax at source
13.	R-7A	TDS Certificate
14.	R-8	Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (1) of section 43C
15.	R-9	Annual return
16.	R-9A	Simplified Annual return by Compounding taxable persons registered under section 8
17.	R-9B	Reconciliation Statement
18.	R-10	Final return
19.	R-11	Details of inward supplies to be furnished by a person having UIN
20.	TRP-1	Application for enrolment as Tax return preparer
21.	TRP-2	Enrolment certificate as Tax return preparer
22.	TRP-3	Show cause to as Tax return preparer
23.	TRP-4	Order of cancelling enrolment as Tax return preparer
24.	TRP-5	List of Tax return preparers
25.	TRP-6	Consent of taxable person to Tax return preparer
26.	TRP-7	Withdrawal of authorization to tax return preparer
27.	9A	Audit Report
28.	ITC-1A	ITC MIsmatch Report

Goods and Services Tax (GST) Forms for Challan

Sr.No	Form Number	Description
1.	PMT-1	Electronic Tax Liability Register of Taxpayer (Part–I: Return related liabilities) or (Part–II: Other than return related liabilities)
2.	PMT-2	Electronic Credit Ledger
3.	PMT-2A	Order for re-credit of the amount to cash or credit ledger
4.	PMT-3	Electronic Cash Ledger
5.	PMT-4	Challan For Deposit of Goods and Services Tax
6.	PMT-5	Payment Register of Temporary IDs / Un-registered Taxpayers
7.	PMT-6	Application For Credit of Missing Payment (CIN not generated)

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

Sr.No	Form Number	Description
1.	RFD-01	Refund Application form
2.	RFD-02	Acknowledgement
3.	RFD-03	Notice of Deficiency on Application for Refund
4.	RFD-04	Provisional Refund Sanction Order
5.	RFD-05	Refund Sanction/Rejection Order
6.	RFD-06	Order for Complete adjustment of claimed Refund
7.	RFD-07	Show cause notice for reject of refund application
8.	RFD-08	Payment Advice
9.	RFD-09	Order for Interest on delayed refunds
10.	RFD-10	Refund application form for Embassy/International Organizations

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

Goods and Services Tax (GST) Form for Invoice Format

Sr.No	Form Number	Description
1.	INV – 1	Application for Electronic Reference Number of an Invoice
2.	Sample Format	GST Invoice Format, Export Invoice Under GST Sample Format