CBIC compilation of GST Forms notified under the Central Goods and Services Tax (CGST) Rules, 2017, as amended from time to time, applicable for Registration, Composition, ITC, Returns, Refunds, Assessment, E-way Bills, GSTP, Appeals, etc.
Compilation of GST Forms under CGST Rules updated upto 01/01/2022
| List of GST Forms under CGST Rules |
| A. COMPOSITION |
| FORM GST CMP-01: [See rule 3(1)] Intimation to pay tax u/s 10 (composition levy) (Only for persons registered under the existing law migrating on the appointed day) |
| FORM GST CMP-02: [See rule 3(3)/ (3A)] Intimation to pay tax u/s 10 (composition levy) (For persons registered under the Act) |
| FORM GST CMP-03: [See rule 3(4)] Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day) |
| FORM GST CMP-04: [See rule 6(2)] Intimation/Application for Withdrawal from Composition Levy |
| FORM GST CMP-05: [See rule 6(4)] Notice for denial of option to pay tax u/s 10 |
| FORM GST CMP-06: [See rule 6(5)] Reply to the notice to show cause |
| FORM GST CMP-07: [See rule 6(5)] Order for acceptance/ rejection of reply to show cause notice |
| FORM GST CMP-08: [See rule 62] Statement for payment of self-assessed tax |
| B. REGISTRATION |
| FORM GST REG-01: [See rule 8(1)] Application for Registration (Other than a non-resident taxable person, a person required to deduct tax at source u/s 51 and a person required to collect tax at source u/s 52 and a person supplying OIDAR services from a place outside India to a non-taxable online recipient referred to in section 14 of the IGST Act, 2017) |
| FORM GST REG-02: [See rule 8(5)] Acknowledgment |
| FORM GST REG-03: [See rule 9(2)] Notice for Seeking Additional Information/ Clarification/ Documents relating to Application for <<Registration/ Amendment/ Cancellation >> |
| FORM GST REG-04: [See rule 9(2)] Clarification/additional information/ document for <<Registration/ Amendment/ Cancellation>> |
| FORM GST REG-05: [See rule 9(4)] Order of Rejection of Application for <Registration/ Amendment/ Cancellation> |
| FORM GST REG-06: [See rule 10(1)] Registration Certificate |
| FORM GST REG-07: [See rule 12(1)] Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52) |
| FORM GST REG-08: [See rule 12(3)] Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source |
| FORM GST REG-09: [See rule 13(1)] Application for Registration of Non Resident Taxable Person |
| FORM GST REG-10: [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person |
| FORM GST REG-11: [See rule 15(1)] Application for extension of registration period by casual/ non-resident taxable person |
| FORM GST REG-12: [See rule 16(1)] Order of Grant of Temporary Registration/ Suo Moto Registration |
| FORM GST REG-13: [See Rule 17] Application/ Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies/ others |
| FORM GST REG-14: [See rule 19(1)] Application for Amendment in Registration Particulars (For all types of registered persons) |
| FORM GST REG-15: [See rule 19(1)] Order of Amendment |
| FORM GST REG-16: [See rule 20] Application for Cancellation of Registration |
| FORM GST REG-17: [See rule 22(1)] Show Cause Notice for Cancellation of Registration |
| FORM GST REG-18: [See rule 22(2)] Reply to the Show Cause Notice issued for cancellation for registration |
| FORM GST REG-19: [See rule 22(3)] Order for Cancellation of Registration |
| FORM GST REG-20: [See rule 22(4)] Order for dropping the proceedings for cancellation of registration |
| FORM GST REG-21: [See rule 23(1)] Application for Revocation of Cancellation of Registration |
| FORM GST REG-22: [See rule 23(2] Order for revocation of cancellation of registration |
| FORM GST REG-23: [See rule 23(3)] Show Cause Notice for rejection of application for revocation of cancellation of registration |
| FORM GST REG-24: [See rule 23(3)] Reply to the notice for rejection of application for revocation of cancellation of registration |
| FORM GST REG-25: [See rule 24(1)] Certificate of Provisional Registration |
| FORM GST REG-26: [See rule 24(2)] Application for Enrolment of Existing Taxpayer |
| FORM GST REG-27: [See rule 24(3)] Show Cause Notice for cancellation of provisional registration |
| FORM GST REG-28: [See rule 24(3)] Order for cancellation of provisional registration |
| FORM GST REG-29: [See rule 24(4)] Application for cancelation of registration of migrated taxpayers |
| FORM GST REG-30: [See rule 25] Form for Field Visit Report |
| FORM GST REG-31: [See rule 21A] Intimation for suspension and notice for cancellation of registration |
| C. INPUT TAX CREDIT |
| FORM GST ITC-01: [See rule 40(1)] Declaration for claim of input tax credit u/s 18(1) |
| FORM GST ITC-02: [See rule 41(1)] Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business u/s 18(3) |
| FORM GST ITC-02A: [See rule 41A] Declaration for transfer of ITC pursuant to registration u/s 25(2) |
| FORM GST ITC-03: [See rule 44(4)] Declaration for intimation of ITC reversal/ payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods u/s 18(4) |
| FORM GST ITC-04: [See rule 45(3)] Details of goods/ capital goods sent to job worker and received back |
| D. ENROLMENT |
| FORM GST ENR-01: [See rule 58(1)] Application for Enrolment u/s 35(2) [only for un-registered persons] |
| FORM GST ENR-02: [See Rule 58(1A)] Application for obtaining unique common enrolment number [Only for transporters registered in more than one State or Union Territory having the same PAN] |
| E. RETURNS |
| FORM GSTR-1: [See rule (59(1)] Details of outward supplies of goods or services |
| FORM GSTR-1A: [See rule 59(4)] Details of auto drafted supplies (From GSTR 2, GSTR 4 or GSTR 6) |
| FORM GSTR-2: [See rule 60(1)] Details of inward supplies of goods or services |
| FORM GSTR-2A: [See rule 60(1)] Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units/ developers) |
| FORM GSTR-2B: [See rule 60(7)] Auto-drafted ITC Statement (From FORM GSTR-1, GSTR-5, GSTR-6 and Import data received from ICEGATE) |
| FORM GSTR-3: [See rule 61(1)] Monthly return |
| FORM GSTR-3A: [See rule 68] Notice to return defaulter u/s 46 for not filing return |
| FORM GSTR-3B: [See rule 61(5)] Monthly Summary return |
| FORM GSTR-4: [See rule 62] Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax (Rate) |
| FORM GSTR-4A: [See rules 59(3) & 66(2)] Auto-drafted details for registered person opting for composition levy (Auto-drafted from GSTR-1, GSTR-5 and GSTR-7) |
| FORM GSTR-5: [See rule 63] Return for Non-resident taxable person |
| FORM GSTR-5A: [See rule 64] Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India |
| FORM GSTR-6: [See rule 65] Return for input service distributor (ISD) |
| FORM GSTR-6A: [See Rule 59(3) & 65] Details of supplies auto-drafted form (Auto-drafted from GSTR-1) |
| FORM GSTR-7: [See rule 66 (1)] Return for Tax Deducted at Source |
| FORM GSTR-7A: [See rule 66(3)] Tax Deduction at Source Certificate |
| FORM GSTR-8: [See rule 67(1)] Statement for tax collection at source (TCS) |
| FORM GSTR-9: [See rule 80] Annual Return |
| FORM GSTR-9A: [See rule 80] Annual Return (For Composition Taxpayer) |
| FORM GSTR-9C: See rule 80(3) Reconciliation Statement |
| FORM GSTR-10: (See rule 81) Final Return |
| FORM GSTR-11: [See rule 82] Statement of inward supplies by persons having Unique Identification Number (UIN) |
| F. GSTP |
| FORM GST PCT-01: [See rule 83(1)] Application for Enrolment as Goods and Services Tax Practitioner |
| FORM GST PCT-02: [See rule 83(2)] Enrolment Certificate of Goods and Services Tax Practitioner |
| FORM GST PCT-03: [See rule 83(4)] Show Cause Notice for disqualification |
| FORM GST PCT-04: [See rule 83(4)] Order of rejection of enrolment as GST Practitioner |
| FORM GST PCT-05: [See rule 83(6)] Authorisation/ withdrawal of authorisation for Goods and Services Tax Practitioner |
| FORM GST PCT-06: [See rule 83B] Application for cancellation of enrolment as goods and services tax practitioner |
| FORM GST PCT-07: [See rule 83b] Order of cancellation of enrolment as goods and Services tax practitioner |
| G. TAX PAYMENT |
| FORM GST PMT-01: [See rule 85(1)] Electronic Liability Register of Registered Person (To be maintained at the Common Portal) |
| FORM GST PMT-02: [See rule 86(1)] Electronic Credit Ledger of Registered Person (To be maintained at the Common Portal) |
| FORM GST PMT-03: [See rules 86(4) & 87(11)] Order for re-credit of the amount to cash or credit ledger on rejection of refund claim |
| FORM GST PMT-04: [See rules 85(7), 86(6) & 87(12)] Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register |
| FORM GST PMT-05: [See rule 87(1)] Electronic Cash Ledger (To be maintained at the Common Portal) |
| FORM GST PMT-06: [See rule 87(2)] Challan for deposit of goods and services tax |
| FORM GST PMT-07: [See rule 87(8)] Application for intimating discrepancy relating to payment |
| FORM GST PMT-09: [See rule 87(13)] Transfer of amount from one account head to another in electronic cash ledger |
| H. REFUNDS |
| FORM GST RFD-01: [See rule 89(1)] Application for Refund |
| FORM GST RFD-01A: [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) |
| FORM GST RFD-01B: [See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A] Refund Order details |
| FORM GST RFD-01W: [Refer Rule 90(5)] Application for Withdrawal of Refund Application |
| FORM GST RFD-02: [See rules 90(1), 90(2) and 95(2)] Acknowledgment |
| FORM GST RFD-03: [See rule 90(3)] Deficiency Memo |
| FORM GST RFD-04: [See rule 91(2)] Provisional Refund Order |
| FORM GST RFD-05: [See rule 91(3), 92(4), 92(5) & 94] Payment Order |
| FORM GST RFD-06: [See rule 92(1), 92(3), 92(4), 92(5) & 96(7)] Refund Sanction/ Rejection Order |
| FORM GST RFD-07: [See rules 92(2) & 96(6)] Order for withholding/ release the refund |
| FORM GST RFD-08: [See rule 92(3)] Notice for rejection of application for refund |
| FORM GST RFD-09: [See rule 92(3)] Reply to show cause notice |
| FORM GST RFD-10: [See rule 95(1)] Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. |
| FORM GST RFD-10B: [See rule 95A] Application for refund by Duty Free Shops/ Duty Paid Shops (Retail outlets) |
| FORM GST RFD-11: [See rule 96A] Furnishing of bond or Letter of Undertaking for export of goods or service |
| I. ASSESSMENT |
| FORM GST ASMT-01: [See rule 98(1)] Application for Provisional Assessment u/s 60 |
| FORM GST ASMT-02: [See rule 98(2)] Notice for Seeking Additional Information/ Clarification/ Documents for provisional assessment |
| FORM GST ASMT-03: [See rule 98(2)] Reply to the notice seeking additional information |
| FORM GST ASMT-04: [See rule 98(3)] Order of Provisional Assessment |
| FORM GST ASMT-05: [See rule 98(4)] Furnishing of Security |
| FORM GST ASMT-06: [See rule 98(5)] Notice for seeking additional information/ clarification/ documents for final assessment |
| FORM GST ASMT-07: [See rule 98(5)] Final Assessment Order |
| FORM GST ASMT-08: [See rule 98(6)] Application for Withdrawal of Security |
| FORM GST ASMT-09: [See rule 98(7)] Order for release of security or rejecting the application |
| FORM GST ASMT-10: [See rule 99(1)] Notice for intimating discrepancies in the return after scrutiny |
| FORM GST ASMT-11: [See rule 99(2)] Reply to the notice issued u/s 61 intimating discrepancies in the return |
| FORM GST ASMT-12: [See rule 99(3)] Order of acceptance of reply against the notice issued u/s 61 |
| FORM GST ASMT-13: [See rule 100(1)] Assessment order u/s 62 |
| FORM GST ASMT-14: [See rule 100(2)] Show Cause Notice for assessment u/s 63 |
| FORM GST ASMT-15: [See rule 100(2)] Assessment order u/s 63 |
| FORM GST ASMT-16: [See rule 100(3)] Assessment order u/s 64 |
| FORM GST ASMT-17: [See rule 100(4)] Application for withdrawal of assessment order issued u/s 64 |
| FORM GST ASMT-18: [See rule 100(5)] Acceptance or Rejection of application filed u/s 64(2) |
| J. GST AUDIT |
| FORM GST ADT-01: [See rule 101(2)] Notice for conducting audit |
| FORM GST ADT-02: [See rule 101(5)] Audit Report u/s under section 65(6) |
| FORM GST ADT-03: [See rule 102(1)] Communication to the registered person for conduct of special audit u/s 66 |
| FORM GST ADT-04: [See rule 102(2)] Information of Findings upon Special Audit |
| K. ADVANCE RULING |
| FORM GST ARA-01: [See Rule 104(1)] Application Form for Advance Ruling |
| FORM GST ARA-02: [See Rule 106(1)] Appeal to the Appellate Authority for Advance Ruling |
| FORM GST ARA-03: [See Rule 106(2)] Appeal to the Appellate Authority for Advance Ruling |
| L. APPEALS & REVISION |
| FORM GST APL-01: [See rule 108(1)] Appeal to Appellate Authority |
| FORM GST APL-02: [See rule 108(3)] Acknowledgment for submission of appeal |
| FORM GST APL-03: [See rule 109(1)] Application to the Appellate Authority u/s 107(2) |
| FORM GST RVN-01: [See rule 109B] Notice u/s 108 |
| FORM GST APL-04: [See rules 109B, 113(1) and 115] Summary of the demand after issue of order by the appellate Authority, revisional authority, tribunal or court |
| FORM GST APL-05: [See rule 110(1)] Appeal to the Appellate Tribunal |
| FORM GST APL-06: [See rule 110(2)] Cross-objections before the Appellate Tribunal u/s 112(5) |
| FORM GST APL-07: [See rule 111(1)] Application to the Appellate Tribunal u/s 112)3) |
| FORM GST APL-08: [See rule 114(1)] Appeal to the High Court u/s 117 |
| M. TRANSITIONAL CREDIT |
| FORM GST TRAN-1: [See rule 117(1), 118, 119 & 120] Transitional ITC/ Stock Statement |
| FORM GST TRAN-2: [See Rule 117(4)] Details of inputs held on stock on appointed date in respect of which he is not in possession of any invoice/ document evidencing payment of tax carried forward to Electronic Credit ledger. |
| N. E-WAY BILLS |
| FORM GST EWB-01: (See rule 138) E-Way Bill |
| FORM GST EWB-02: (See rule 138) Consolidated E-Way Bill |
| FORM GST EWB-03: (See rule138C) Verification Report |
| FORM GST EWB-04: (See rule138D) Report of detention |
| FORM GST EWB-05: [See rule 138E] Application for unblocking of the facility for generation of E-Way Bill |
| FORM GST EWB-06: [See rule 138E] Order for permitting/ rejecting application for unblocking of the facility for generation of EWay Bill |
| O. INVOICE |
| FORM GST INV-1 |
| P. INSPECTION |
| FORM GST INS-01: [See rule 139(1)] Authorisation for inspection or search |
| FORM GST INS-02: [See rule 139 (2)] Order of seizure |
| FORM GST INS-03: [See rule 139(4)] Order of prohibition |
| FORM GST INS-04: [See rule 140(1)] Bond for release of goods seized |
| FORM GST INS-05: [See rule 141(1)] Order of release of goods/ things of prishable or hazardous Nature |
| Q. DEMAND & RECOVERY |
| FORM GST DRC-01: [See rule 100 (2) & 142(1)(a)] Summary of Show Cause Notice |
| FORM GST DRC-01A: [See Rule 142 (1A)] Intimation of tax ascertained as being payable u/s 73(5)/ 74(5) |
| FORM GST DRC-02: [See rule 142(1)(b)] Summary of Statement |
| FORM GST DRC-03: [See rule 142(2) & 142(3)] 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 |
| FORM GST DRC-04: [See rule 142(2)] Acknowledgement of acceptance of payment made voluntarily |
| FORM GST DRC-05: [See rule 142(3)] Intimation of conclusion of proceedings |
| FORM GST DRC-06: [See rule 142(4)] Reply to the Show Cause Notice |
| FORM GST DRC-07: [See rule 100(1), 100(2), 100(3) & 142(5)] Summary of the order |
| FORM GST DRC-07A: [See rule 142A(1)] Summary of the order creating demand under existing laws |
| FORM GST DRC-08: [See rule 142(7)] Summary of Rectification/ Withdrawal Order |
| FORM GST DRC-08A: [See rule 142A(2)] Amendment/ Modification of summary of the order creating demand under existing laws |
| FORM GST DRC-09: [See rule 143] Order for recovery through specified officer u/s 79 |
| FORM GST DRC-10: [See rule 144(2) & 144A] Notice for Auction un/s 79(1)(b)/ 129(6) |
| FORM GST DRC-11: [See rule 144(5), 144A & 147(12)] Notice to successful bidder |
| FORM GST DRC-12: [See rule 144(5),144A and 147(12)] Sale Certificate |
| FORM GST DRC-13: [See rule 145(1)] Notice to a third person u/s 79(1)(c) |
| FORM GST DRC-14: [See rule 145(2)] Certificate of Payment to a Third Person |
| FORM GST DRC-15: [See rule 146] Application before the civil court requesting execution for a Decree |
| FORM GST DRC-16: [See rule 147(1) & 151(1)] Notice for attachment and sale of immovable/ movable goods/ shares u/s 79 |
| FORM GST DRC-17: [See rule 147(4)] Notice for Auction of Immovable/Movable Property u/s 79(1)(d) |
| FORM GST DRC-18: [See rule 155] Certificate action u/s 79(1)(e) |
| FORM GST DRC-19: [See rule 156] Application to the Magistrate for Recovery as Fine |
| FORM GST DRC-20: [See rule 158(1)] Application for Deferred Payment/ Payment in Instalments |
| FORM GST DRC-21: [See rule 158(2)] Order for acceptance/ rejection of application for deferred payment/ payment in instalments |
| FORM GST DRC-22: [See rule 159(1)] Provisional attachment of property u/s 83 |
| FORM GST DRC-22A: [See rule 159(5)] Application for filing objection against provisional attachment of property |
| FORM GST DRC-23: [See rule 159(3), 159(5) & 159(6)] Restoration of provisionally attached property/ bank account u/s 83 |
| FORM GST DRC-24: [See rule 160] Intimation to Liquidator for recovery of amount |
| FORM GST DRC-25: [See rule 161] Continuation of Recovery Proceedings |
| R. COUMPOUNDING |
| FORM GST CPD-01: [See rule 162(1)] Application for Compounding of Offence |
| FORM GST CPD-02: [See rule 162(3)] Application for Compounding of Offence |