Contents
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Central Goods and Services Tax (CGST) Rules, 2017 |
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Chapter I Preliminary |
1. |
Short title and Commencement |
2. |
Definitions |
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Chapter II Composition Rules |
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 |
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Chapter III Registration |
8. |
Application for registration |
9. |
Verification of the application and approval |
10. |
Issue of registration certificate |
11. |
Separate registration for multiple business verticals 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 |
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 |
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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 |
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 |
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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 |
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 |
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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 |
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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 |
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Chapter VIII Returns |
59. |
Form and manner of furnishing details of outward supplies |
60. |
Form and manner of furnishing details of inward supplies |
61. |
Form and manner of submission of monthly return |
62. |
Form and manner of submission of quarterly return by the composition supplier |
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 |
84. |
Conditions for purposes of appearance |
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Chapter IX Payment of Tax |
85. |
Electronic Liability Register |
86. |
Electronic Credit Ledger |
87. |
Electronic Cash Ledger |
88. |
Identification number for each transaction |
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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 |
96. |
Refund of integrated tax paid on goods or services exported out of India |
96A. |
Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking |
97. |
Consumer Welfare Fund |
97A. |
Manual filing and processing |
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Chapter XI Assessment and Audit |
98. |
Provisional Assessment |
99. |
Scrutiny of returns |
100. |
Assessment in certain cases |
101. |
Audit |
102. |
Special Audit |
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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 |
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Chapter XIII Appeals and Revision |
108. |
Appeal to the Appellate Authority |
109. |
Application to the Appellate Authority |
109A. |
Appointment of Appellate Authority |
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 |
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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 |
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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 |
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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 |
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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 |
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Chapter XVIII Demands and Recovery |
142. |
Notice and order for demand of amounts payable under the Act |
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 |
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Chapter XIX Offences and Penalties |
162. |
Procedure for compounding of offences |
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Integrated Goods and Services Tax (IGST) Rules, 2017 |
1. |
Short title and commencement |
2. |
Application of Central Goods and Services Tax Rules |
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Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 |
1. |
Short title and Commencement |
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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 |
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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 |
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Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 |
1. |
Short title and Commencement |
2. |
Adaptation of Central Goods and Services Tax Rules, 2017 |
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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 |
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Goods and Services Tax Compensation Cess Rules, 2017 |
1. |
Short title and commencement |
2. |
Adaptation of Central Goods and Services Tax Rules, 2017 |
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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 |
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Central Goods and Services Tax (CGST) Rules, 2017--Forms |
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Composition Forms |
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Form GST CMP-01 Intimation to Pay Tax under section 10 (composition levy) |
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Form GST CMP-02 Intimation to pay tax under section 10 (composition levy) |
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Form GST-CMP-03 Intimation of details of stock on date of opting for composition levy |
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Form GST-CMP-04 Intimation/Application for Withdrawal from Composition Levy |
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Form GST CMP-05 Notice for denial of option to pay tax under section 10 |
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Form GST CMP-06 Reply to the notice to show cause |
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Form GST CMP-07 Order for acceptance/rejection of reply to show cause notice |
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Registration Forms |
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Form GST REG-01 Application for Registration |
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Form GST REG-02 Acknowledgment |
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Form GST REG-03 Notice for Seeking Additional Information/ Clarification/Documents relating to Application for <<Registration/ Amendment/Cancellation >> |
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Form GST REG-04 Clarification/additional information/document for <<Registration/Amendment/Cancellation>> |
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Form GST REG-05 Order of Rejection of Application for <Registration/Amendment/Cancellation/> |
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Form GST REG-06 Registration Certificate |
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Form GST REG-07 Application for Registration as Tax Deductor at source (under section 51) or Tax Collector at source (under section 52) |
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Form GST REG-08 Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source |
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Form GST REG-09 Application for Registration of Non-Resident Taxable Person |
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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 |
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Form GST REG-11 Application for Extension of Registration Period by Casual/Non-Resident Taxable Person |
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Form GST REG-12 Order of Grant of Temporary Registration/Suo Moto Registration |
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Form GST REG-13 Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/Embassies/others |
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Form GST REG-14 Application for Amendment in Registration Particulars |
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Form GST REG-15 Order of Amendment |
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Form GST REG-16 Application for Cancellation of Registration |
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Form GST REG-17 Show Cause Notice for Cancellation of Registration |
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Form GST REG-18 Reply to the Show Cause Notice issued for cancellation for registration |
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Form GST REG-19 Order for Cancellation of Registration |
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Form GST REG-20 Order for dropping the proceedings for cancellation of registration |
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Form GST REG-21 Application for Revocation of Cancellation of Registration |
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Form GST REG-22 Order for revocation of cancellation of registration |
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Form GST REG-23 Show Cause Notice for rejection of application for revocation of cancellation of registration |
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Form GST REG-24 Reply to the notice for rejection of application for revocation of cancellation of registration |
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Form GST REG-25 Certificate of Provisional Registration |
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Form GST REG-26 Application for Enrolment of Existing Taxpayer |
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Form GST REG-27 Show Cause Notice for cancellation of provisional registration |
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Form GST REG-28 Order for cancellation of provisional registration |
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Form GST REG-29 Application for cancellation of Registration of Migrated Taxpayers |
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Form GST REG-30 Form for Field Visit Report |
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Input Tax Credit Forms |
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Form GST ITC-01 Declaration for claim of input tax credit under sub-section (1) of section 18 |
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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 |
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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 |
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Form GST ITC-04 Details of goods/capital goods sent to job worker and received back |
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Accounts and Records Forms |
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Form GST ENR-01 Application for Enrolment under section 35(2) |
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GST Returns Forms |
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Form GSTR-1 Details of outward supplies of goods or services |
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Form GSTR-1A Details of auto drafted supplies |
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Form GSTR-2 Details of inward supplies of goods or services |
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Form GSTR-2A Details of auto drafted supplies |
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Form GSTR-3 Monthly return |
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Form GSTR-3A Notice to return defaulter under section 46 for not filing return |
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Form GSTR-3B Details of Outward and Inward Supplies |
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Form GSTR-4 Quarterly return for registered person opting for composition levy |
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Form GSTR-4A Auto-drafted details for registered person opting for composition levy (Auto-drafted from GSTR-1, GSTR-5 and GSTR-7) |
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Form GSTR-5 Return for Non-resident taxable person |
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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 |
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Form GSTR-6 Return for input service distributor |
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Form GSTR-6A Details of supplies auto-drafted form |
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Form GSTR-7 Return for Tax Deducted at Source |
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Form GSTR 7A Tax Deduction at Source Certificate |
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Form GSTR-8 Statement for tax collection at source |
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Form GSTR-11 Statement of inward supplies by persons having Unique Identification Number (UIN) |
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GST Practitioner Forms |
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Form GST PCT-1 Application for Enrolment as Goods and Services Tax Practitioner |
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Form GST PCT-02 Enrolment Certificate of Goods and Services Tax Practitioner |
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Form GST PCT-03 Show Cause Notice for disqualification |
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Form GST PCT-04 Order of rejection of enrolment as GST Practitioner |
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Form GST PCT-05 Authorisation/withdrawal of authorisation for Goods and Services Tax Practitioner |
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Payment of Tax Forms |
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Form GST PMT-01 Electronic Liability Register of Registered Person |
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Form GST PMT-01 Electronic Liability Register of Taxable Person |
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Form GST PMT-02 Electronic Credit Ledger of Registered Person |
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Form GST PMT-03 Order for re-credit of the amount to cash or credit ledger on rejection of refund claim |
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Form GST PMT-04 Application for intimation of discrepancy in Electronic Credit Ledger/ Cash Ledger/Liability Register |
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Form GST PMT-05 Electronic Cash Ledger |
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Form GST PMT-06 Challan for deposit of goods and services tax |
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Form GST PMT-07 Application for intimating discrepancy relating to payment |
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Refund Forms |
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Form GST-RFD-01 Application for Refund |
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Form GST-RFD-01A Application for Refund (Manual) |
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Form GST-RFD-01B Refund Order details |
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Form GST-RFD-02 Acknowledgment |
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Form GST-RFD-03 Deficiency Memo |
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Form GST-RFD-04 Provisional Refund Order |
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Form GST-RFD-05 Payment Advice |
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Form-GST-RFD-06 Refund Sanction/Rejection Order |
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Form-GST-RFD-07 Order for Complete adjustment of sanctioned Refund |
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Form GST-RFD-08 Notice for rejection of application for refund |
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Form GST-RFD-09 Reply to show cause notice |
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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. |
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Form GST RFD-11 Furnishing of bond or Letter of Undertaking for export of goods or services |
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Assessment Forms |
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Form GST ASMT-01 Application for Provisional Assessment under section 60 |
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Form GST ASMT-02 Notice for Seeking Additional Information/ Clarification/Documents for provisional assessment |
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Form GST ASMT-03 Reply to the notice seeking additional information |
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Form GST ASMT-04 Order of Provisional Assessment |
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Form GST ASMT-05 Furnishing of Security |
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Form GST ASMT-06 Notice for seeking additional information/ clarification/documents for final assessment |
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Form GST ASMT-07 Final Assessment Order |
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Form GST ASMT-08 Application for Withdrawal of Security |
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Form GST ASMT-09 Order for release of security or rejecting the application |
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Form GST ASMT-10 Notice for intimating discrepancies in the return after scrutiny |
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Form GST ASMT-11 Reply to the notice issued under section 61 intimating discrepancies in the return |
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Form GST ASMT-12 Order of acceptance of reply against the notice issued under section 61 |
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Form GST ASMT-13 Assessment order under section 62 |
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Form GST ASMT-14 Show Cause Notice for assessment under section 63 |
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Form GST ASMT-15 Assessment order under section 63 |
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Form GST ASMT-16 Assessment order under section 64 |
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Form GST ASMT-17 Application for withdrawal of assessment order issued under section 64 |
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Form GST ASMT-18 Acceptance or Rejection of application filed under section 64(2) |
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Audit Forms |
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Form GST ADT-01 Notice for conducting audit |
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Form GST ADT-02 Audit Report under section 65(6) |
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Form GST ADT-03 Communication to the registered person for conduct of special audit under section 66 |
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Form GST ADT-04 Information of Findings upon Special Audit |
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Advance Policy Forms |
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Form GST ARA-01 Application Form for Advance Ruling |
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Form GST ARA-02 Appeal to the Appellate Authority for Advance Ruling |
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Form GST ARA-03 Appeal to the Appellate Authority for Advance Ruling |
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Appeals and Revision Forms |
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Form GST APL-01 Appeal to Appellate Authority |
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Form GST APL-02 Acknowledgment for submission of appeal |
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Form GST APL-03 Application to the Appellate Authority under sub-section (2) of Section 107 |
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Form GST APL-04 Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court |
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Form GST APL-05 Appeal to the Appellate Tribunal |
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Form GST APL-06 Cross-objections before the Appellate Tribunal under sub-section (5) of section 112 |
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Form GST APL-07 Application to the Appellate Tribunal under sub-section (3) of Section 112 |
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Form GST APL-08 Appeal to the High Court under section 117 |
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Transitional Provisions Forms |
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Form GST TRAN-1 Transitional ITC/Stock Statement |
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Form GST TRAN-2 Details of Inputs held on Stock |
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E-Way Forms |
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Form GST EWB-01 E-Way Bill |
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Form GST EWB-02 Consolidated E-Way Bill |
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Form GST EWB-03 Verification Report |
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Form GST EWB-04 Report of detention |
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Invoice Forms |
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Form GST INV-1 Generation of Invoice Reference Number |
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Inspection, Search and Seizure Forms |
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Form GST INS-1 Authorisation for Inspection or Search |
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Form GST INS-02 Order of Seizure |
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Form GST INS-03 Order of Prohibition |
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Form GST INS-04 Bond for Release of Goods Seized |
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Form GST INS-05 Order of Release of Goods/Things of Prishable or Hazardous Nature |
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Demands and Recovery Forms |
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Form GST DRC-01 Summary of Show Cause Notice |
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Form GST DRC-02 Summary of Statement |
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Form GST DRC-03 Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement |
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Form GST DRC-04 Acknowledgement of acceptance of payment made voluntarily |
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Form GST DRC-05 Intimation of conclusion of proceedings |
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Form GST DRC-06 Reply to the Show Cause Notice |
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Form GST DRC-07 Summary of the order |
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Form GST DRC-08 Rectification of Order |
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Form GST DRC-09 Order for recovery through specified officer under section 79 |
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Form GST DRC-10 Notice for Auction of Goods under section 79(1)(b) of the Act |
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Form GST DRC-11 Notice to successful bidder |
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Form GST DRC-12 Sale Certificate |
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Form GST DRC-13 Notice to a third person under section 79(1)(c) |
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Form GST DRC-14 Certificate of Payment to a Third Person |
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Form GST DRC-15 Application Before the Civil Court Requesting Execution for a Decree |
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Form GST DRC-16 Notice for attachment and sale of immovable/ movable goods/shares under section 79 |
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Form GST DRC-17 Notice for Auction of Immovable/Movable Property under section 79(1)(d) |
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Form GST DRC-18 Certificate action under clause (e) of sub-section (1) section 79 |
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Form GST DRC-19 Application to the Magistrate for Recovery as Fine |
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Form GST DRC-20 Application for Deferred Payment/Payment in Instalments |
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Form GST DRC-21 Order for acceptance/rejection of application for deferred payment/payment in instalments |
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Form GST DRC-22 Provisional attachment of property under section 83 |
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Form GST DRC-23 Restoration of provisionally attached property/ bank account under section 83 |
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Form GST DRC-24 Intimation to Liquidator for recovery of amount |
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Form GST DRC-25 Continuation of Recovery Proceedings |
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Offences and Penalties Forms |
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Form GST CPD-01 Application for Compounding of Offence |
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Form GST CPD-02 Order for rejection/allowance of compounding of offence |
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Goods and Services Tax Settlement of Funds Rules, 2017--Forms |
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Statement of Transfer Forms |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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Report GST STL-01.07 List of registered persons who have made inter-state inward supplies on which ITC remains unutilized till specified period |
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Report GST STL-01.08 List of registered persons who have made inter-state inward supplies on which ITC remains unutilized till specified period |
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Report GST STL-01.09 List of composition taxable person/UIN holder who have made imports |
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Report GST STL-01.10 List of registered persons who have made import on which ITC is declared as ineligible imports |
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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 37,38and 44 of CGST/SGST Act |
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Report GST STL-01.12 List of registered persons who have paid interest on IGST related to returns |
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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 |
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Report GST STL-02.02 List of registered persons who have adjusted CGST liability from ITC of IGST |
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Report GST STL-03.01 Distribution of IGST amount recovered against demand, compounding amount paid and amount deposited for filing appeal |
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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 |
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Report GST STL-04.01 Distribution of IGST amount recovered against demand, compounding amount paid and amount deposited for filing appeal |
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Report GST STL-04.2 List of taxable persons from whom IGST has been collected and place of supply could not be known |
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Report GST STL-04.3 Distribution of IGST that has been collected where taxable person is not known |
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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) |
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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 |
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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 |
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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 |
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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 |
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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) |
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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) |
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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) |
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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 |
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Report GST STL-06.01 Settlement between Centre and State/UT on account of recovery made out of refund |
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Report GST STL-07.01 Consolidated Settlement Register for State/UT |
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Report GST STL-07.02 Consolidation Settlement Register for Centre (Book adjustment between CGST, IGST or Cess) |