FORM NAME |
SUBJECT |
ISSUED UNDER |
DUE DATE (Frequency (M/Q/A) |
Open File |
CMP-01 |
Intimation to pay tax under section 10 (composition levy) (only for person registered under the existing law migrating on the appointed day). |
Rule-3(1) |
  |
|
CMP-02 |
Intimation to pay tax under section 10 (composition levy). (for person registered under the Act). |
Rule 3(1) and 3 (3A) |
|
|
CMP-03 |
Intimation of details of stock on date of opting for composition levy (only for person registered under the existing law migrating on the appointed day). |
Rule-3(4) |
|
|
CMP-04 |
Intimation/Application for Withdrawal from Composition Levy |
Rule-6(4) |
|
|
CMP-05 |
Notice for denial of option to pay tax under section 10
|
Rule 6(4) |
|
|
CMP-06 |
Reply to the notice to show cause |
Rule 6 (5) |
|
|
CMP-07 |
Order for acceptance/ rejection of reply to show cause notice |
Rule 6 (5) |
|
|
CMP-08 |
Statement for payment of self-assessed tax |
Rule 62 |
|
FORM NAME |
SUBJECT |
ISSUED UNDER |
DUE DATE (Frequency (M/Q/A) |
Open File |
REG-01 |
Application for Registration |
Rule 8(1) |
|
|
REG-02 |
Acknowledgement |
Rule 8 (5) |
|
|
REG-03 |
Notice for seeking additional Information/ Clarification /Documents relating to Application for << Registration/ Amendment / Cancellation>>
|
Rule 9(2) |
|
|
REG-04 |
Clarification/ Additional information/Document for < |
Rule 9 (2) |
|
|
REG-05 |
Order of Rejection of Application for |
Rule 9(4) |
|
|
REG-06 |
Registration Certificate |
Rule 10(1) |
|
|
REG-07 |
Application for Registration as Tax Deductor at Source (u/s 51) or Tax Collector at source (u/s 52). |
Rule 12(1) |
|
|
REG-09 |
Application for registration as a non-resident taxable person |
Rule 13(1) |
|
|
REG-10 |
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. |
Rule 14(1) |
|
|
REG-11 |
Application for extension of registration period by casual /non-resident taxable person. |
Rule 15(1) |
|
|
REG-12 |
Order of Grant of Temporary Registration/Suo Moto Registration |
Rule 16(1) |
|
|
REG-29 |
Application for Cancellation of Registration of Migrated Taxpayers |
Rule 24(4) |
|
|
REG-13 |
Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies |
Rule 17 |
|
|
REG-14 |
Application for Amendment in Registration Particulars (for all types of registered person) |
Rule 19(1) |
|
|
REG-08 |
Order of Cancellation of Registration as Tax Deductor at Source or Tax Collector at Source |
Rule 12 (3) |
|
|
REG-15 |
Order of Amendment
|
Rule 19(1) |
|
|
REG-16 |
Application for cancellation of Registration |
Rule 20 |
|
|
REG-17 |
Show Cause Notice for Cancellation of Registration |
Rule 22(1)
|
|
|
REG-18 |
Reply to the Show Cause Notice Issued for cancellation of Registration |
Rule 22(2) |
|
|
REG-19 |
Order for cancellation of Registration |
Rule 22(3) |
|
|
REG-21 |
Application for Revocation of Cancellation of Registration |
Rule 23(1) |
|
|
REG-22 |
Order for Revocation of Cancellation of Registration |
Rule 23(2) |
|
|
REG-23 |
Show Cause Notice for rejection of application for revocation of cancellation of registration |
Rule 23 (3) |
|
|
REG-24 |
Reply to the notice for rejection of application for revocation of cancellation of registration |
Rule 23(3) |
|
|
REG-25 |
Certificate for Provisional Registration |
Rule 24(1) |
|
|
REG-26 |
Registration for Enrolment of Existing Taxpayer |
Rule 24(1) |
|
|
REG-27 |
Show Cause Notice for cancellation of Provisional Registration |
Rule 24(3) |
|
|
REG-28 |
Order for Cancellation of Provisional Registration
|
Rule 24 (3) |
|
|
REG-20 |
Order for dropping the proceedings for cancellation of Registration |
Rule 22(4) |
|
|
REG-30 |
Form for Field Visit Report |
Rule 25 |
|
FORM NAME |
SUBJECT |
ISSUED UNDER |
DUE DATE (Frequency (M/Q/A) |
Open File |
ITC-01 |
Declaration for claim of Input Tax Credit under sub-section (1) of section 18 |
Rule 40(1)
|
|
|
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 |
Rule 41(1) |
|
|
ITC-03 |
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 under sub-section (4) of section 18 |
Rule 44(4) |
|
|
ITC-02A |
Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25. |
Rule 41A |
|
|
ITC-04 |
Details of Goods/Capital Goods sent to Job Worker and received back. |
Rule 45(4) |
|
FORM NAME |
SUBJECT |
ISSUED UNDER |
DUE DATE (Frequency (M/Q/A) |
Open File |
ENR-01 |
Application for Enrolment under section 35(2) (only for un-registered persons) |
Rule 58(1) |
|
|
ENR-02 |
Application for obtaining Unique Common Enrolment Number (only for transporters registered in more than one State or Union Territory having the same PAN) |
Rule 58(1A) |
|
FORM NAME |
SUBJECT |
ISSUED UNDER |
DUE DATE (Frequency (M/Q/A) |
Open File |
GSTR-01 |
Details of Outward Supplies of Goods or Services |
Rule 59 (1) |
|
|
GSTR-02A |
Details of Auto-drafted Supplies (from GSTR-1, GSTR-5, GSTR-6, GSTR-7 and GSTR-8) |
Rule 60(1) |
|
|
GSTR-02 |
Details of Inward Supplies of Goods or Services
|
Rule 60 (1) |
|
|
GSTR-01A |
Details of Auto Drafted Supplies (from GSTR 2, GSTR 4 or GSTR 6) |
Rule 59(4) |
|
|
GSTR-03 |
Monthly Returns |
Rule 61(1) |
|
|
GSTR-03A |
Notice for Return defaulter u/s 46 for not filing returns, Or
Notice to return defaulter u/s 46 for not filing final returns upon cancellation of registration |
Rule 68 |
|
|
GSTR-09 |
Annual Return |
Rule 80 |
|
|
GSTR-04A |
Auto-drafted details for Registered Person opting for Composition Levy (Auto-drafted from GSTR-1, GSTR-5 and GSTR-7) |
Rule 59(3) and 66(2) |
|
|
GSTR-04 |
Return for financial year of Registered Person who has opted for Composition Levy or availing benefit of notification No. 02/2019-Central Tax (Rate). |
Rule 62 |
|
|
GSTR-09A |
Annual Return (for Composition Taxpayer) |
Rule 80
|
|
|
GSTR-05 |
Return for Non-resident taxable person
|
Rule 63 |
|
|
GSTR-06A |
Details of supplies auto-drafted form (Auto-drafted from GSTR-1) |
Rule 59(3) and 65 |
|
|
GSTR-06 |
Return for Input Service Distributor (ISD) |
Rule 65 |
|
|
GSTR-07 |
Return for Tax Deducted at Source |
Rule 66(1) |
|
|
GSTR-07A |
Tax Deduction at Source Certificate |
Rule 66(3) |
|
|
GSTR-08 |
Statement for Tax Collection at Source
|
Rule 67(1) |
|
|
GSTR-10 |
Final Return |
Rule 81
|
|
|
GSTR-11 |
Statement of Inward Supplies by Person having Unique Identification Number (UIN) |
Rule 82 |
|
|
GSTR-03B |
Monthly Summary Return |
Rule 61(5) |
|
|
GSTR-05A |
Details of supplies of Online Information and Database Access or Retrieval Services person located outside India made to non-taxable persons in India |
Rule 64 |
|
|
GSTR-09C |
Reconciliation Statement |
Rule 80(3) |
|
FORM NAME |
SUBJECT |
ISSUED UNDER |
DUE DATE (Frequency (M/Q/A) |
Open File |
PCT-01 |
Application for Enrollment as Goods and Services Tax Practitioner |
Rule 83(1) |
|
|
PCT-02 |
Enrolment Certificate of Goods and Services Tax Practitioner |
Rule 83(2) |
|
|
PCT-03 |
Show Cause Notice for disqualification |
Rule 83(4) |
|
|
PCT-04 |
Order of rejection of enrolment as GST Practitioner |
Rule 83(4) |
|
|
PCT-05 |
Authorisation/withdrawal of authorization for Goods and Services Tax Practitioner |
Rule 83(6) |
|
|
PCT-06 |
Application for cancellation of Enrolment as Goods and Services Tax Practitioner |
Rule 83B |
|
|
PCT-07 |
Order of cancellation of Enrolment as Goods and Services Tax Practitioner |
Rule 83B |
|
FORM NAME |
SUBJECT |
ISSUED UNDER |
DUE DATE (Frequency (M/Q/A) |
Open File |
PMT-01 |
Electronic Liability Register of Registered (To be maintained at the Common Portal) |
Rule 85(1) |
|
|
PMT-02 |
Electronic Credit Ledger of Registered Person (To be maintained at the Common Portal) |
Rule 86(1) |
|
|
PMT-03 |
Order for Re-credit of the amount of Cash or Credit ledger on rejection of refund claim |
Rule 86(4) and Rule 87(11) |
|
|
PMT-04 |
Application for intimation of discrepancy in Electronic Credit Ledger /Cash Ledger/Liability Register |
Rule 85(7), 86(6) and 87(12) |
|
|
PMT-05 |
Electronic Cash Ledger (To be maintained at the Common Portal) |
Rule 87(1) |
|
|
PMT-06 |
Challan for deposit of Goods and Services Tax |
Rule 87(2) |
|
|
PMT-07 |
Application for intimating discrepancy relating to payment |
Rule 87(8) |
|
|
PMT-09 |
Transfer of amount from one account head to another in Electronic Cash Ledger |
Rule 87(13) |
|
FORM NAME |
SUBJECT |
ISSUED UNDER |
DUE DATE (Frequency (M/Q/A) |
Open File |
RFD-01 |
Application for Refund (applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person) |
Rule 89(1) |
|
|
RFD-02 |
Acknowledgement |
Rule 90(1), 90(2) and 95(2) |
|
|
RFD-03 |
Deficiency Memo |
Rule 90(3) |
|
|
RFD-04 |
Provisional Refund Order |
Rule 91(2) |
|
|
RFD-05 |
Payment Order |
Rule 91(3), 92(4), 92(5) and 94 |
|
|
RFD-06 |
Refund Sanction / Rejection Order |
Rule 92(1), 92(3), 92(4), 92(5) and 96(7) |
|
|
RFD-07 |
Order for complete adjustment of sanctioned Refund
|
Rule 92(1), 92(2) and 96(6) |
|
|
RFD-08 |
Notice for rejection of application for Refund |
Rule 92(3) |
|
|
RFD-09 |
Reply to show cause notice |
Rule 92(3) |
|
|
RFD-10 |
Application for refund by any specialized agency of UN or any Multilateral Financial Institution and Organisation, Consulate or Embassy of foreign countries, etc.
|
Rule 95(1) |
|
|
RFD-01A |
Application for Refund (manual) (applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) |
Rule 89(1) |
|
|
RFD-01B |
Refund Order Details |
Rule 91(2), 92(1), 92(4), 92(5) and 97A |
|
|
RFD-10B |
Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets). |
Rule 95A |
|
|
RFD-11 |
Furnishing of bond or Letter of Undertaking for export of goods or services |
Rule 96A |
|
|
RFD-10A |
Application for refund by Canteen Stores Department (CSD) |
Rule 95 |
|
FORM NAME |
SUBJECT |
ISSUED UNDER |
DUE DATE (Frequency (M/Q/A) |
Open File |
ASMT-01 |
Application for Provisional Assessment under section 60 |
Rule 98(1) |
|
|
ASMT-02 |
Notice for Seeking Additional Information / Clarification / Documents for provisional assessment |
Rule 98(2) |
|
|
ASMT-03 |
Reply to the notice seeking additional information |
Rule 98(2) |
|
|
ASMT-04 |
Order of Provisional Assessment |
Rule 98(3) |
|
|
ASMT-05 |
Furnishing of Security |
Rule 98(4) |
|
|
ASMT-06 |
Notice for seeking additional information / clarification / documents for final assessment |
Rule 98(5) |
|
|
ASMT-07 |
Final Assessment Order |
Rule 98(5) |
|
|
ASMT-08 |
Application for Withdrawal of Security |
Rule 98(6) |
|
|
ASMT-09 |
Order for release of security or rejecting the application |
Rule 98(7) |
|
|
ASMT-10 |
Notice for intimating discrepancies in the return after scrutiny |
Rule 99(1) |
|
|
ASMT-11 |
Reply to the notice issued under section 61 intimating discrepancies in the return |
Rule 99(2) |
|
|
ASMT-12 |
Order of acceptance of reply against the notice issued under section 61 |
Rule 99(3) |
|
|
ASMT-13 |
Assessment order under section 62 |
Rule 100(1) |
|
|
ASMT-14 |
Show Cause Notice for assessment under section 63 |
Rule 100(2) |
|
|
ASMT-15 |
Assessment order under section 63 |
Rule 100(2) |
|
|
ASMT-16 |
Assessment order under section 64 |
Rule 100(3) |
|
|
ASMT-17 |
Application for withdrawal of assessment order issued under section 64 |
Rule 100(4) |
|
|
ASMT-18 |
Acceptance or Rejection of application filed under section 64(2) |
Rule 100(5) |
|
FORM NAME |
SUBJECT |
ISSUED UNDER |
DUE DATE (Frequency (M/Q/A) |
Open File |
ADT-01 |
Notice for conducting Audit |
Rule 101(2) |
|
|
ADT-02 |
Audit Report under section 65(6) |
Rule 101(5) |
|
|
ADT-03 |
Communication to the registered person for conduct of special audit under section 66 |
Rule 102 (1) |
|
|
ADT-04 |
Information of Findings upon Special Audit |
Rule 102 (2) |
|
FORM NAME |
SUBJECT |
ISSUED UNDER |
DUE DATE (Frequency (M/Q/A) |
Open File |
ARA-01 |
Application Form for Advance Ruling |
Rule 104 (1) |
|
|
ARA-02 |
Appeal to the Appellate Authority for Advance Ruling |
Rule 106 (1) |
|
|
ARA-03 |
Appeal to the Appellate Authority for Advance Ruling |
Rule 106 (2) |
|
FORM NAME |
SUBJECT |
ISSUED UNDER |
DUE DATE (Frequency (M/Q/A) |
Open File |
APL-01 |
Appeal to Appellate Authority |
Rule 108 (1) |
|
|
APL-02 |
Acknowledgment for submission of appeal |
Rule 108 (3) |
|
|
APL-03 |
Application to the Appellate Authority under sub-section (2) of Section 107 |
Rule 109 (1) |
|
|
APL-04 |
Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court |
Rule 109B, 113(1), & 115 |
|
|
APL-05 |
Appeal to the Appellate Tribunal |
Rule 100(1) |
|
|
APL-06 |
Cross-objections before the Appellate Tribunal |
Rule 110(2) |
|
|
APL-07 |
Application to the Appellate Tribunal under sub section (3) of Section 112 |
Rule 111(1) |
|
|
APL-08 |
Appeal to the High Court under section 117 |
Rule 114(1) |
|
|
RVN-01 |
Notice under section 108 |
Rule 109B |
|
FORM NAME |
SUBJECT |
ISSUED UNDER |
DUE DATE (Frequency (M/Q/A) |
Open File |
TRAN-01 |
Transitional ITC/Stock Statement |
Rule 117(1), 118, 119 and 120 |
|
|
TRAN-02 |
Transitional ITC/Stock Statement |
Rule 117(4) |
|
FORM NAME |
SUBJECT |
ISSUED UNDER |
DUE DATE (Frequency (M/Q/A) |
Open File |
APAF-01 |
Anti-Profiteering Application Form (APAF - 1) |
|
FORM NAME |
SUBJECT |
ISSUED UNDER |
DUE DATE (Frequency (M/Q/A) |
Open File |
INS-01 |
Authorisation for Inspection or Search |
Rule 139 (1) |
|
|
INS-02 |
Order of Seizure |
Rule 139 (2) |
|
|
INS-03 |
Order of Prohibition |
Rule 139 (4) |
|
|
INS-04 |
Bond for release of goods seized |
Rule 140 (1) |
|
|
INS-05 |
Order of Release of Goods/Things of Perishable or Hazardous Nature |
Rule 141 (1) |
|
|
INS-06 |
Reply to the Show Cause Notice |
|
FORM NAME |
SUBJECT |
ISSUED UNDER |
DUE DATE (Frequency (M/Q/A) |
Open File |
DRC-01 |
Summary of Show Cause Notice |
Rule 100(2) and 142(1)(a) |
|
|
DRC-02 |
Summary of Statement |
Rule 142(1)(b) |
|
|
DRC-03 |
Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement |
Rule 142(2) and 142(3) |
|
|
DRC-04 |
Acknowledgement of acceptance of payment made voluntarily |
Rule 142 (2) |
|
|
DRC-05 |
Intimation of conclusion of proceedings |
Rule 142(3) |
|
|
DRC-06 |
Reply to the Show Cause Notice |
Rule 142(4) |
|
|
DRC-07 |
Summary of the Order |
Rules 100(1), 100(2), 100(3) and 142(5) |
|
|
DRC-08 |
Rectification of Order |
Rule 142(7) |
|
|
DRC-09 |
Order for recovery through specified officer under section 79 |
|
||
DRC-10 |
Notice for Auction of Goods under section 79 (1) (b) of the Act |
Rule 144(5) and 147(12) |
|
|
DRC-11 |
Notice to successful bidder |
Rule 144(5) and 147(12) |
|
|
DRC-12 |
Sale Certificate |
Rule 144(5) and 147(12) |
|
|
DRC-13 |
Notice to a third person under section 79(1)(c) |
Rule 145(1) |
|
|
DRC-14 |
Certificate of Payment to a Third Person |
Rule 145(2) |
|
|
DRC-15 |
Application before the Civil Court requesting execution for a
Decree
|
Rule 146 |
|
|
DRC-16 |
Notice for attachment and sale of immovable/movable goods/shares under section 79 |
Rule 147(1) and Rule 151(1) |
|
|
DRC-17 |
Notice for Auction of Immovable/Movable Property under section 79(1) (d) |
Rule 147(4) |
|
|
DRC-18 |
Certificate action under clause (e) of sub-section (1) section 79 |
Rule 155 |
|
|
DRC-19 |
Application to the Magistrate for Recovery as Fine |
Rule 156 |
|
|
DRC-20 |
Application for Deferred Payment/ Payment in Installments |
Rule 158(1) |
|
|
DRC-21 |
Order for acceptance/rejection of application for deferred payment / payment in installments |
Rule 158(2) |
|
|
DRC-22 |
Provisional attachment of property under section 83 |
Rule 159(1) |
|
|
DRC-23 |
Restoration of provisionally attached property / bank account under section 83 |
Rule 159 (3), 159 (5) and 159 (6) |
|
|
DRC-24 |
Intimation to Liquidator for recovery of amount |
Rule 160 |
|
|
DRC-25 |
Continuation of Recovery Proceedings |
Rule 161 |
|
|
DRC-01A |
Intimation of tax ascertained as being payable under section 73(5) /74(3) |
Rule 142 (1A) |
|
|
DRC-07A |
Summary of the Order Creating Demand under Existing Laws |
Rule 142(7) |
|
|
DRC-08A |
Amendment/Modification of Summary of the Order creating demand under existing laws |
Rule 142A(2) |
|
FORM NAME |
SUBJECT |
ISSUED UNDER |
DUE DATE (Frequency (M/Q/A) |
Open File |
CPD-01 |
Application for Compounding of Offence |
Rule 162 (1) |
|
|
CPD-02 |
Order for rejection / allowance of compounding of offence |
Rule 162(3) |
|
FORM NAME |
SUBJECT |
ISSUED UNDER |
DUE DATE (Frequency (M/Q/A) |
Open File |
EWB-01 |
E-Way Bill |
Rule 138 |
|
|
EWB-02 |
Consolidated E-Way Bill |
Rule 138 |
|
|
EWB-03 |
Verification Report |
Rule 138C |
|
|
EWB-04 |
Report of detention |
Rule 138D |
|
|
EWB-05 |
Application for unblocking of the facility for generation of E-way Bill |
Rule 138E |
|
|
EWB-06 |
Order for permitting/rejecting application for unblocking of the facility for generation of E-way Bill. |
Rule 138E |
|
FORM NAME |
SUBJECT |
ISSUED UNDER |
DUE DATE (Frequency (M/Q/A) |
Open File |
INV-01 |
Generation of Invoice Reference Number |
Rule 138E |
|
FORM NAME |
SUBJECT |
ISSUED UNDER |
DUE DATE (Frequency (M/Q/A) |
Open File |
MOV-01 |
Statement of Owner/Driver/Person in Charge of the Goods and Conveyance |
|
||
MOV-02 |
Order for physical verification/inspection of the conveyance, goods and documents |
|
||
MOV-03 |
Order of Extension of Time for Inspection beyond three working days |
|
||
MOV-04 |
Physical Verification Report |
|
||
MOV-05 |
Release Order |
|
||
MOV-06 |
Order of detention under section 129(1) of the Central Goods and Services Tax Act, 2017 and the State/Union Territory Goods and Services Tax Act, 2017 under section 20 of the IGST Act, 2017 |
|
||
MOV-07 |
Notice under section 129(3) of the CGST Act, 2017 and the State/Union Territory GST Act, 2017 and under Section 20 of the IGST Act, 2017. |
|
||
MOV-08 |
Bond for Provisional Release of Goods and Conveyance |
|
||
MOV-09 |
Order for Demand of Tax and Penalty |
|
||
MOV-10 |
Notice for confiscation of Goods and conveyance and Levy of Penalty under Section 30 of the CGST Act, 2017 read with the relevant provisions of the State/Union Territory GST Act, 2017/the IGST Act, 2017 and GST (compensation to States) Act, 2017 |
|
||
MOV-11 |
Order for Confiscation of Goods and Conveyance and Demand of Tax, Fine and Penalty |
|
