Contents

GST Rules

Rule
	Central Goods and Services Tax Rules, 2017
	Chapter I--Preliminary
1.	Short title and Commencement
2.	Definitions
	Chapter II--Composition Levy
3.	Intimation for composition levy
4.	Effective date for composition levy
5.	Conditions and restrictions for composition levy
6.	Validity of composition levy
7.	Rate of tax of the composition levy
	Chapter III--Registration
8.	Application for registration
9.	Verification of the application and approval
10.	Issue of registration certificate
10A.	Furnishing of Bank Account Details
11.	Separate registration for multiple places of business within a State or a Union territory
12.	Grant of registration to persons required to deduct tax at source or to collect tax at source
13.	Grant of registration to non-resident taxable person
14.	Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient
15.	Extension in period of operation by casual taxable person and non-resident taxable person
16.	Suo moto registration
17.	Assignment of Unique Identity Number to certain special entities
18.	Display of registration certificate and Goods and Services Tax Identification Number on the name board
19.	Amendment of registration
20.	Application for cancellation of registration
21.	Registration to be cancelled in certain cases
21A.	Suspension of registration
22.	Cancellation of registration
23.	Revocation of cancellation of registration
24.	Migration of persons registered under the existing law
25.	Physical verification of business premises in certain cases
26.	Method of authentication
	Chapter IV--Determination of Value of Supply
27.	Value of supply of goods or services where the consideration is not wholly in money
28.	Value of supply of goods or services or both between distinct or related persons, other than through an agent
29.	Value of supply of goods made or received through an agent
30.	Value of supply of goods or services or both based on cost
31.	Residual method for determination of value of supply of goods or services or both
31A.	Value of supply in case of lottery, betting, gambling and horse racing
32.	Determination of value in respect of certain supplies
32A.	Value of supply in case where Kerala Flood Cess is applicable
33.	Value of supply of services in case of pure agent
34.	Rate of exchange of currency, other than Indian rupees, for determination of value
35.	Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
	Chapter V--Input Tax Credit
36.	Documentary requirements and conditions for claiming input tax credit
37.	Reversal of input tax credit in the case of non-payment of consideration
38.	Claim of credit by a banking company or a financial institution
39.	Procedure for distribution of input tax credit by Input Service Distributor
40.	Manner of claiming credit in special circumstances
41.	Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
41A.	Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory
42.	Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
43.	Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
44.	Manner of reversal of credit under special circumstances
44A.	Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
45.	Conditions and restrictions in respect of inputs and capital goods sent to the job worker
	Chapter VI--Tax Invoice, Credit and Debit Notes
46.	Tax invoice
46A.	Invoice-cum-bill of supply
47.	Time limit for issuing tax invoice
48.	Manner of issuing invoice
49.	Bill of supply
50.	Receipt voucher
51.	Refund voucher
52.	Payment voucher
53.	Revised tax invoice and credit or debit notes
54.	Tax invoice in special cases
55.	Transportation of goods without issue of invoice
55A.	Tax Invoice or bill of supply to accompany transport of goods
	Chapter VII--Accounts and Records
56.	Maintenance of accounts by registered persons
57.	Generation and maintenance of electronic records
58.	Records to be maintained by owner or operator of godown or warehouse and transporters
	Chapter VIII--Returns
59.	Form and manner of furnishing details of outward supplies
60.	Form and manner of ascertaining details of inward supplies
61.	Form and manner of furnishing of return
61A.	Manner of opting for furnishing quarterly return
62.	Form and manner of submission of statement and return
63.	Form and manner of submission of return by non-resident taxable person
64.	Form and manner of submission of return by persons providing online information and database access or retrieval services
65.	Form and manner of submission of return by an Input Service Distributor
66.	Form and manner of submission of return by a person required to deduct tax at source
67.	Form and manner of submission of statement of supplies through an e-commerce operator
68.	Notice to non-filers of returns
69.	Matching of claim of input tax credit
70.	Final acceptance of input tax credit and communication thereof
71.	Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
72.	Claim of input tax credit on the same invoice more than once
73.	Matching of claim of reduction in the output tax liability
74.	Final acceptance of reduction in output tax liability and communication thereof
75.	Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
76.	Claim of reduction in output tax liability more than once
77.	Refund of interest paid on reclaim of reversals
78.	Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
79.	Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier
80.	Annual return
81.	Final return
82.	Details of inward supplies of persons having Unique Identity Number
83.	Provisions relating to a goods and services tax practitioner
83A.	Examination of Goods and Services Tax Practitioners
83B.	Surrender of enrolment of goods and services tax practitioner
84.	Conditions for purposes of appearance
	Chapter IX--Payment of Tax
85.	Electronic Liability Register
86.	Electronic Credit Ledger
86A.	Conditions of use of amount available in electronic credit ledger
86B.	Restriction on use of amount available in electronic credit ledger
87.	Electronic Cash Ledger
88.	Identification number for each transaction
88A.	Order of utilization of input tax credit
	Chapter X--Refund
89.	Application for refund of tax, interest, penalty, fees or any other amount
90.	Acknowledgement
91.	Grant of provisional refund
92.	Order sanctioning refund
93.	Credit of the amount of rejected refund claim
94.	Order sanctioning interest on delayed refunds
95.	Refund of tax to certain persons
95A.	Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist
96.	Refund of integrated tax paid on goods or services exported out of India
96A.	Export of goods or services under bond or Letter of Undertaking
96B.	Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised
97.	Consumer Welfare Fund
97A.	Manual filing and processing
	Chapter XI--Assessment and Audit
98.	Provisional Assessment
99.	Scrutiny of returns
100.	Assessment in certain cases
101.	Audit
102.	Special Audit
	Chapter XII--Advance Ruling
103.	Qualification and appointment of members of the Authority for Advance Ruling
104.	Form and manner of application to the Authority for Advance Ruling
105.	Certification of copies of advance rulings pronounced by the Authority
106.	Form and manner of appeal to the Appellate Authority for Advance Ruling
107.	Certification of copies of the advance rulings pronounced by the Appellate Authority
107A.	Manual filing and processing
	Chapter XIII--Appeals and Revision
108.	Appeal to the Appellate Authority
109.	Application to the Appellate Authority
109A.	Appointment of Appellate Authority
109B.	Notice to person and order of revisional authority in case of revision
110.	Appeal to the Appellate Tribunal
111.	Application to the Appellate Tribunal.
113.	Order of Appellate Authority or Appellate Tribunal
114.	Appeal to the High Court
115.	Demand confirmed by the Court
116.	Disqualification for misconduct of an authorised representative
	Chapter XIV--Transitional Provisions
117.	Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
118.	Declaration to be made under clause (c) of sub-section (11) of section 142
119.	Declaration of stock held by a principal and job-worker
120.	Details of goods sent on approval basis
120A.	Revision of declaration in Form GST TRAN-1
121.	Recovery of credit wrongly availed
	Chapter XV--Anti-Profiteering
122.	Constitution of the Authority
123.	Constitution of the Standing Committee and Screening Committees
124.	Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority
125.	Secretary to the Authority
126.	Power to determine the methodology and procedure
127.	Duties of the Authority
128.	Examination of application by the Standing Committee and Screening Committee
129.	Initiation and conduct of proceedings
130.	Confidentiality of information
131.	Co-operation with other agencies or statutory authorities
132.	Power to summon persons to give evidence and produce documents
133.	Order of the Authority
134.	Decision to be taken by the majority
135.	Compliance by the registered person
136.	Monitoring of the order
137.	Tenure of Authority
	Chapter XVI--E-Way Rules
138.	Information to be furnished prior to commencement of movement of goods and generation of e-way bill
138A.	Documents and devices to be carried by a person-in-charge of a conveyance
138B.	Verification of documents and conveyances
138C.	Inspection and verification of goods
138D.	Facility for uploading information regarding detention of vehicle
138E.	Restriction on furnishing of information in Part A of Form GST EWB-01
	Chapter XVII--Inspection, Search and Seizure
139.	Inspection, search and seizure
140.	Bond and security for release of seized goods
141.	Procedure in respect of seized goods
	Chapter XVIII--Demands and Recovery
142.	Notice and order for demand of amounts payable under the Act
142A.	Procedure for recovery of due under existing laws
143.	Recovery by deduction from any money owed
144.	Recovery by sale of goods under the control of proper officer
145.	Recovery from a third person
146.	Recovery through execution of a decree, etc.
147.	Recovery by sale of movable or immovable property
148.	Prohibition against bidding or purchase by officer
149.	Prohibition against sale on holidays
150.	Assistance by police
151.	Attachment of debts and shares, etc.
152.	Attachment of property in custody of courts or Public Officer
153.	Attachment of interest in partnership
154.	Disposal of proceeds of sale of goods and movable or immovable property
155.	Recovery through land revenue authority
156.	Recovery through court
157.	Recovery from surety
158.	Payment of tax and other amounts in instalments
159.	Provisional attachment of property
160.	Recovery from company in liquidation
161.	Continuation of certain recovery proceedings
	Chapter XIX--Offences and Penalties
162.	Procedure for compounding of offences
	Integrated Goods and Services Tax Rules, 2017
1.	Short title and commencement
2.	Application of Central Goods and Services Tax Rules
3.	Proportion of value attributable to different States or Union territories, in the case of supply of advertisement services
	Union Territory Goods and Services Tax (Chandigarh) Rules, 2017
1.	Short title and Commencement
2.	Adaptation of Central Goods and Services Tax Rules, 2017
	Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017
1.	Short title and Commencement
2.	Adaptation of Central Goods and Services Tax Rules, 2017
	Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017
1.	Short title and Commencement
2.	Adaptation of Central Goods and Services Tax Rules, 2017
	Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017
1.	Short title and Commencement
2.	Adaptation of Central Goods and Services Tax Rules, 2017
	Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017
1.	Short title and Commencement
2.	Adaptation of Central Goods and Services Tax Rules, 2017
	Goods and Services Tax Compensation Cess Rules, 2017
1.	Short title and commencement
2.	Adaptation of Central Goods and Services Tax Rules, 2017
	Goods and Services Tax Settlement of Funds Rules, 2017
1.	Short Title and Commencement
2.	Definitions
3.	Electronic transmission of the Reports
4.	Report of Cross-Utilisation and Apportionment of Integrated Tax between Centre (Integrated Tax) and State (State Tax) or Central (Integrated Tax) and Centre (Union Territory Tax)
5.	Report of Cross-Utilisation and Apportionment of Integrated Tax between Centre (Integrated Tax) and Centre (Central Tax)
6.	Report relating to apportionment of Integrated Tax recovered against demand, compounding amount paid and amount deposited for filing appeal between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax)
7.	Report relating to apportionment of Integrated Tax amount, where place of supply could not be determined or taxable person making such supply is not identifiable, between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax)
8.	Report relating to reduction of amount to be apportioned to Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax) due to Integrated Tax apportioned earlier but subsequently refunded
9.	Report relating to recovery of various taxes from refunds
10.	Report relating to Consolidated Settlement Register for each State and Union Territory and for the Centre
11.	Other provisions

GST Forms

Form
	Central Goods and Services Tax Rules, 2017--Forms
	Composition Forms
	Form GST CMP-01--Intimation to Pay Tax under section 10 (composition levy)
	Form GST CMP-02--Intimation to pay tax under section 10 (composition levy)
	Form GST-CMP-03--Intimation of details of stock on date of opting for composition levy
	Form GST-CMP-04--Intimation/Application for Withdrawal from Composition Levy
	Form GST CMP-05--Notice for denial of option to pay tax under section 10
	Form GST CMP-06--Reply to the notice to show cause
	Form GST CMP-07--Order for acceptance/rejection of reply to show cause notice
	Form GST CMP-08--Statement for payment of self-assessed tax
	Registration Forms
	Form GST REG-01--Application for Registration
	Form GST REG-02--Acknowledgment
	Form GST REG-03--Notice for Seeking Additional Information/ Clarification/Documents relating to Application for <<Registration/Amendment/Cancellation >>
	Form GST REG-04--Clarification/additional information/document for <<Registration/Amendment/Cancellation>>
	Form GST REG-05--Order of Rejection of Application for <Registration/Amendment/Cancellation/>
	Form GST REG-06--Registration Certificate
	Form GST REG-07--Application for Registration as Tax Deductor at source (under section 51) or Tax Collector at source (under section 52)
	Form GST REG-08--Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
	Form GST REG-09--Application for Registration of Non-Resident Taxable Person
	Form GST 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
	Form GST REG-11--Application for Extension of Registration Period by Casual/Non-Resident Taxable Person
	Form GST REG-12--Order of Grant of Temporary Registration/Suo Moto Registration
	Form GST REG-13--Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/Embassies/others
	Form GST REG-14--Application for Amendment in Registration Particulars
	Form GST REG-15--Order of Amendment
	Form GST REG-16--Application for Cancellation of Registration
	Form GST REG-17--Show Cause Notice for Cancellation of Registration
	Form GST REG-18--Reply to the Show Cause Notice issued for cancellation for registration
	Form GST REG-19--Order for Cancellation of Registration
	Form GST REG-20--Order for dropping the proceedings for cancellation of registration
	Form GST REG-21--Application for Revocation of Cancellation of Registration
	Form GST REG-22--Order for revocation of cancellation of registration
	Form GST REG-23--Show Cause Notice for rejection of application for revocation of cancellation of registration
	Form GST REG-24--Reply to the notice for rejection of application for revocation of cancellation of registration
	Form GST REG-25--Certificate of Provisional Registration
	Form GST REG-26--Application for Enrolment of Existing Taxpayer
	Form GST REG-27--Show Cause Notice for cancellation of provisional registration
	Form GST REG-28--Order for cancellation of provisional registration
	Form GST REG-29--Application for cancellation of Registration of Migrated Taxpayers
	Form GST REG-30--Form for Field Visit Report
	Form GST REG-31--Intimation for suspension and notice for cancellation of registration
	Input Tax Credit Forms
	Form GST ITC-01--Declaration for claim of input tax credit under sub-section (1) of section 18
	Form GST 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
	Form GST ITC-02A--Declaration for Transfer of ITC Pursuant to Registration under Sub-section (2) of section 25
	Form GST 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
	Form GST ITC-04--Details of goods/capital goods sent to job worker and received back
	Accounts and Records Forms
	Form GST ENR-01--Application for Enrolment under section 35(2)
	Form GST ENR-02--Application for obtaining unique common enrolment number
	GST Returns Forms
	Form GSTR-1--Details of outward supplies of goods or services
	Form GSTR-1A--Details of auto drafted supplies
	Form GSTR-2--Details of inward supplies of goods or services
	Form GSTR-2A--Details of auto drafted supplies
	Form GSTR-2B--Auto-drafted ITC Statement
	Form GSTR-3--Monthly return
	Form GSTR-3A--Notice to return defaulter under section 46 for not filing return
	Form GSTR-3B--Details of Outward and Inward Supplies
	Form GSTR-4--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--Auto-drafted details for registered person opting for composition levy (Auto-drafted from GSTR-1, GSTR-5 & GSTR-7)
	Form GSTR-5--Return for Non-resident taxable person
	Form GSTR-5A--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--Return for input service distributor
	Form GSTR-6A--Details of supplies auto-drafted form
	Form GSTR-7--Return for Tax Deducted at Source
	Form GSTR 7A--Tax Deduction at Source Certificate
	Form GSTR-8--Statement for tax collection at source
	Form GSTR-9--Annual Return
	Form GSTR-9A--Annual Return (For Composition Taxpayer)
	Form GSTR-9C--Part A-Reconciliation Statement
	Form GSTR-10--Final Return
	Form GSTR-11--Statement of inward supplies by persons having Unique Identification Number (UIN)
	GST Practitioner Forms
	Form GST PCT-01--Application for Enrolment as Goods and Services Tax Practitioner
	Form GST PCT-02--Enrolment Certificate of Goods and Services Tax Practitioner
	Form GST PCT-03--Show Cause Notice for disqualification
	Form GST PCT-04--Order of rejection of enrolment as GST Practitioner
	Form GST PCT-05--Authorisation/withdrawal of authorisation for Goods and Services Tax Practitioner
	Form GST PCT-06--Application for Cancellation of Enrolment as Goods and Services Tax Practitioner
	Form GST PCT-07--Order of Cancellation of Enrolment as Goods and Services Tax Practitioner
	Payment of Tax Forms
	Form GST PMT-01--Electronic Liability Register of Registered Person
	Form GST PMT-01--Electronic Liability Register of Registered Person
	Form GST PMT-02--Electronic Credit Ledger of Registered Person
	Form GST PMT-03--Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
	Form GST PMT-04--Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/Liability Register
	Form GST PMT-05--Electronic Cash Ledger
	Form GST PMT-06--Challan for deposit of goods and services tax
	Form GST PMT-07--Application for intimating discrepancy relating to payment
	Form GST PMT-09--Transfer of amount from one account head to another in electronic cash ledger
	Refund Forms
	Form GST RFD-01--Application for Refund
	Form GST-RFD-01A--Application for Refund (Manual)
	Form GST-RFD-01B--Refund Order details
	Form GST-RFD-02--Acknowledgment
	Form GST-RFD-03--Deficiency Memo
	Form GST-RFD-04--Provisional Refund Order
	Form GST RFD-05--Payment order
	Form GST RFD-06--Refund Sanction/Rejection Order
	Form GST RFD-07--Order for Complete adjustment of sanctioned Refund
	Form GST RFD-08--Notice for rejection of application for refund
	Form GST RFD-09--Reply to show cause notice
	Form GST RFD-10--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--Application for refund by Duty Free Shops/ Duty Paid Shops (Retail outlets)
	Form GST RFD-11--Furnishing of bond or Letter of Undertaking for export of goods or services
	Assessment Forms
	Form GST ASMT-01--Application for Provisional Assessment under section 60
	Form GST ASMT-02--Notice for Seeking Additional Information/ Clarification/ Documents for provisional assessment
	Form GST ASMT-03--Reply to the notice seeking additional information
	Form GST ASMT-04--Order of Provisional Assessment
	Form GST ASMT-05--Furnishing of Security
	Form GST ASMT-06--Notice for seeking additional information/ clarification/documents for final assessment
	Form GST ASMT-07--Final Assessment Order
	Form GST ASMT-08--Application for Withdrawal of Security
	Form GST ASMT-09--Order for release of security or rejecting the application
	Form GST ASMT-10--Notice for intimating discrepancies in the return after scrutiny
	Form GST ASMT-11--Reply to the notice issued under section 61 intimating discrepancies in the return
	Form GST ASMT-12--Order of acceptance of reply against the notice issued under section 61
	Form GST ASMT-13
	Form GST ASMT-14--Show Cause Notice for assessment under section 63
	Form GST ASMT-15
	Form GST ASMT-16
	Form GST ASMT-17--Application for withdrawal of assessment order issued under section 64
	Form GST ASMT-18--Acceptance or Rejection of application filed under section 64(2)
	Audit Forms
	Form GST ADT-01--Notice for conducting audit
	Form GST ADT-02--Audit Report under section 65(6)
	Form GST ADT-03--Communication to the registered person for conduct of special audit under section 66
	Form GST ADT-04--Information of Findings upon Special Audit
	Advance Policy Forms
	Form GST ARA-01--Application Form for Advance Ruling
	Form GST ARA-02--Appeal to the Appellate Authority for Advance Ruling
	Form GST ARA-03--Appeal to the Appellate Authority for Advance Ruling
	Appeals and Revision Forms
	Form GST APL-01--Appeal to Appellate Authority
	Form GST APL-02--Acknowledgment for submission of appeal
	Form GST APL-03--Application to the Appellate Authority under sub-section (2) of Section 107
	Form GST RVN-01--Notice under section 108
	Form GST APL-04--Summary of the demand after issue of order by the Appellate Authority, Revisional Authority, Tribunal or Court
	Form GST APL-05--Appeal to the Appellate Tribunal
	Form GST APL-06--Cross-objections before the Appellate Tribunal under sub-section (5) of section 112
	Form GST APL-07--Application to the Appellate Tribunal under sub-section (3) of Section 112
	Form GST APL-08--Appeal to the High Court under section 117
	Transitional Provisions Forms
	Form GST TRAN-1--Transitional ITC/Stock Statement
	Form GST TRAN-2--Details of Inputs held on Stock
	E-Way Forms
	Form GST EWB-01--E-Way Bill
	Form GST EWB-02--Consolidated E-Way Bill
	Form GST EWB-03--Verification Report
	Form GST EWB-04--Report of detention
	Form GST EWB-05--Application for unblocking of the facility for generation of E-Way Bill
	Form GST EWB-06--Order for permitting/rejecting application for unblocking of the facility for generation of E-Way Bill
	Invoice Forms
	Form GST INV-1--Format/Schema for e-Invoice
	Inspection, Search and Seizure Forms
	Form GST INS-1--Authorisation for Inspection or Search
	Form GST INS-02--Order of Seizure
	Form GST INS-03--Order of Prohibition
	Form GST INS-04--Bond for Release of Goods Seized
	Form GST INS-05--Order of Release of Goods/Things of Prishable or Hazardous Nature
	Demands and Recovery Forms
	Form GST DRC-01
	Form GST DRC-01A--Intimation of Tax Ascertained as being Payable under Section 73(5)/74(5)
	Form GST DRC-02
	Form GST DRC-03--Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement
	Form GST DRC-04--Acknowledgement of Acceptance of Payment made Voluntarily
	Form GST DRC-05--Intimation of conclusion of proceedings
	Form GST DRC-06--Reply to the Show Cause Notice
	Form GST DRC-07--Summary of the order
	Form GST DRC-07A--Summary of the order creating demand under existing laws
	Form GST DRC-08--Summary of Rectification/Withdrawal Order
	Form GST DRC-08A--Amendment/Modification of summary of the order creating demand under existing laws
	Form GST DRC-09--Order for recovery through specified officer under section 79
	Form GST DRC-10--Notice for Auction of Goods under section 79(1)(b) of the Act
	Form GST DRC-11--Notice to successful bidder
	Form GST DRC-12--Sale Certificate
	Form GST DRC-13--Notice to a third person under section 79(1)(c)
	Form GST DRC-14--Certificate of Payment to a Third Person
	Form GST DRC-15--Application Before the Civil Court Requesting Execution for a Decree
	Form GST DRC-16--Notice for attachment and sale of immovable/ movable goods/shares under section 79
	Form GST DRC-17--Notice for Auction of Immovable/Movable Property under section 79(1)(d)
	Form GST DRC-18--Certificate action under clause (e) of sub-section (1) section 79
	Form GST DRC-19--Application to the Magistrate for Recovery as Fine
	Form GST DRC-20--Application for Deferred Payment/Payment in Instalments
	Form GST DRC-21--Order for acceptance/rejection of application for deferred payment/payment in instalments
	Form GST DRC-22--Provisional attachment of property under section 83
	Form GST DRC-23--Restoration of provisionally attached property/ bank account under section 83
	Form GST DRC-24--Intimation to Liquidator for recovery of amount
	Form GST DRC-25--Continuation of Recovery Proceedings
	Offences and Penalties Forms
	Form GST CPD-01--Application for Compounding of Offence
	Form GST CPD-02--Order for rejection/allowance of compounding of offence
	Inspection, Movement, Detention and Release of Goods Forms
	Form GST MOV-01--Statement of the Owner/Driver/Person in Charge of the Goods and Conveyance
	Form GST MOV-02--Order for Physical Verification/Inspection of the Conveyance, Goods and Documents
	Form GST MOV-03--Order of Extension of Time for Inspection Beyond Three Working Days
	Form GST MOV-04--Physical Verification Report
	Form GST MOV-05--Release Order
	Form GST 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 Integrated Goods And Services Tax Act, 2017
	Form GST MOV-07--Notice under Section 129 (3) 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 Integrated Goods And Services Tax Act, 2017
	Form GST MOV-08--Bond for Provisional Release of Goods and Conveyance
	Form GST MOV-09--Order of Demand of Tax and Penalty
	Order under Section 129 (3) of the Central Goods And Services Tax Act, 2017 read with Relevant Provisions of the State/Union Territory Goods and Services Tax Act, 2017 Integrated Goods and Services Tax Act, 2017 and Goods and Services (Compensation to States) Act, 2017
	Form GST MOV-10--Notice for Confiscation of Goods or Conveyances and Levy of Penalty under Section 130 of the Central Goods and Services Tax Act, 2017 read with the Relevant Provisions of State/Union Territory Goods and Services Tax Act, 2017/The Integrated Goods And Services Tax Act, 2017 and Goods And Services Tax (Compensation To States) Act, 2017
	Form GST MOV-11--Order of Confiscation of Goods and Conveyance and Demand of Tax, Fine and Penalty
	Goods and Services Tax Settlement of Funds Rules, 2017--Forms
	Statement of Transfer Forms
	Report GST STL-01.01--Statement of transfer of funds between Centre and State/UT based on returns, other than returns and information received from Customs authorities
	Report GST STL-01.02--List of registered persons of the State/UT who have adjusted IGST liability from ITC of SGST/UTGST and CGST
	Report GST STL-01.03--List of registered persons of the State/UT who have adjusted SGST/UTGST liability from ITC of IGST/UTGST and CGST
	Report GST STL-01.04--List of persons registered in other State/UT who have made outward inter-State supply, including ISD distribution, to unregistered persons or units of the State/UT (including Online Services supplied to unregistered persons) or taxpayers who have made exports or supplies to SEZ including non-return filers up to specified period
	Report GST STL-01.05--List of other State/UT registered persons who have made inter-State supply to composition taxable person/ Non-resident taxable person/UIN holder of the State/UT
	Report GST STL-01.06--List of registered persons who have made inter-State inward supplies for which ITC is declared as ineligible including ITC lapsed due to opting into composition scheme
	Report GST STL-01.07--List of registered persons who have made inter-state inward supplies on which ITC remains unutilized till specified period
	Report GST STL-01.08--List of registered persons who have made inter-state inward supplies on which ITC remains unutilized till specified period
	Report GST STL-01.09--List of composition taxable person/UIN holder who have made imports
	Report GST STL-01.10--List of registered persons who have made import on which ITC is declared as ineligible imports
	Report GST STL-01.11--List of registered persons who have made import on which ITC remains unutilized till specified period as provided for in section 37, 38 and 44 of CGST/SGST Act
	Report GST STL-01.12--List of registered persons who have paid interest on IGST related to returns
	Report GST STL-02.01--State/UT State/UT wise book adjustment between CGST and IGST based on returns, other than returns and information received from Customs authorities
	Report GST STL-02.02--List of registered persons who have adjusted CGST liability from ITC of IGST
	Report GST STL-03.01--Distribution of IGST amount recovered against demand, compounding amount paid and amount deposited for filing appeal
	Report GST STL-03.02--List of registered persons from whom IGST amount recovered against demand, compounding amount paid and amount deposited for filing appeal
	Report GST STL-04.01--Distribution of IGST amount recovered against demand, compounding amount paid and amount deposited for filing appeal
	Report GST STL-04.2--List of taxable persons from whom IGST has been collected and place of supply could not be known
	Report GST STL-04.3--Distribution of IGST that has been collected where taxable person is not known
	Report GST STL-05.01--State wise consolidated statement showing a summary wherein Integrated Tax paid by taxpayer has already been apportioned but subsequently the liability of Integrated tax of the taxpayer is reduced due to various provisions of the CGST Act, SGST Act and UTGST Act leading to a reduction in amount to be apportioned to Centre (Central Tax) and from State (State Tax)/Centre (Union Territory Tax)
	Report GST STL-05.02--List of registered taxpayers who had made inter State supply of goods or services or both and the said Integrated Tax was already apportioned as per provisions of section 17(2) of the IGST Act as the supply was not eligible for credit as per section 17 of CGST Act, SGST Act and section 21 of UTGST Act. The demand was subsequently reduced due to issuance of credit notes/ISD Credit notes to taxpayers for the said supply
	Report GST STL-05.03--List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made to composition dealers, and whose demand was subsequently reduced due to issuance of credit notes to composition taxpayers
	Report GST STL-05.04--List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made to unregistered persons, and whose demand was subsequently reduced due to issuance of credit notes to un-registered persons
	Report GST STL-05.05--List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned, and whose demand was subsequently reduced due to refund of pre-deposit and interest
	Report GST STL-05.06--Reduction due to interest apportioned earlier on account of mismatch of ITC/Credit Note but now reclaimed (List of taxpayers)
	Report GST STL-05.07--Reduction due to inter-State inward supplies for which ITC was declared as ineligible but now becomes eligible (List of taxpayers)
	Report GST STL-05.08--Reduction due to inter-State inward supplies for which ITC was declared as ineligible but now becomes eligible (List of taxpayers)
	Report GST STL-05.09--List of registered taxpayers where the liability of payment of Integrated Tax is reduced due to an amendment in the amount payable after the payment on account of rectification of return or who have claimed refund of supplies or any other reduction
	Report GST STL-06.01--Settlement between Centre and State/UT on account of recovery made out of refund
	Report GST STL-07.01--Consolidated Settlement Register for State/UT
	Report GST STL-07.02--Consolidation Settlement Register for Centre (Book adjustment between CGST, IGST or Cess)