Central Goods and Services Tax Rules, 2017 |
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Chapter I Preliminary |
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| Rule 1 Short title and Commencement |
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| Rule 2 Definitions |
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Chapter II Composition Levy |
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| Rule 3 Intimation for composition levy |
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| Rule 4 Effective date for composition levy |
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| Rule 5 Conditions and restrictions for composition levy |
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| Rule 6 Validity of composition levy |
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| Rule 7 Rate of tax of the composition levy |
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Chapter III Registration |
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| Rule 8 Application for registration |
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| Rule 9 Verification of the application and approval |
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| Rule 10 Issue of registration certificate |
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| Rule 10A Furnishing of Bank Account Details |
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| Rule 11 Separate registration for multiple places of business within a State or a Union territory |
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| Rule 12 Grant of registration to persons required to deduct tax at source or to collect tax at source |
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| Rule 13 Grant of registration to non-resident taxable person |
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| Rule 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 |
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| Rule 15 Extension in period of operation by casual taxable person and non-resident taxable person |
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| Rule 16 Suo moto registration |
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| Rule 17 Assignment of Unique Identity Number to certain special entities |
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| Rule 18 Display of registration certificate and Goods and Services Tax Identification Number on the name board |
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| Rule 19 Amendment of registration |
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| Rule 20 Application for cancellation of registration |
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| Rule 21 Registration to be cancelled in certain cases |
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| Rule 21A Suspension of registration |
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| Rule 22 Cancellation of registration |
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| Rule 23 Revocation of cancellation of registration |
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| Rule 24 Migration of persons registered under the existing law |
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| Rule 25 Physical verification of business premises in certain cases |
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| Rule 26 Method of authentication |
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Chapter IV Determination of Value of Supply |
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| Rule 27 Value of supply of goods or services where the consideration is not wholly in money |
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| Rule 28 Value of supply of goods or services or both between distinct or related persons, other than through an agent |
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| Rule 29 Value of supply of goods made or received through an agent |
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| Rule 30 Value of supply of goods or services or both based on cost |
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| Rule 31 Residual method for determination of value of supply of goods or services or both |
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| Rule 31A Value of supply in case of lottery, betting, gambling and horse racing |
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| Rule 32 Determination of value in respect of certain supplies |
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| Rule 32A Value of supply in case where Kerala Flood Cess is applicable |
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| Rule 33 Value of supply of services in case of pure agent |
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| Rule 34 Rate of exchange of currency, other than Indian rupees, for determination of value |
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| Rule 35 Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax |
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Chapter V Input Tax Credit |
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| Rule 36 Documentary requirements and conditions for claiming input tax credit |
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| Rule 37 Reversal of input tax credit in the case of non-payment of consideration |
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| Rule 38 Claim of credit by a banking company or a financial institution |
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| Rule 39 Procedure for distribution of input tax credit by Input Service Distributor |
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| Rule 40 Manner of claiming credit in special circumstances |
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| Rule 41 Transfer of credit on sale, merger, amalgamation, lease or transfer of a business |
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| Rule 41A Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory |
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| Rule 42 Manner of determination of input tax credit in respect of inputs or input services and reversal thereof |
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| Rule 43 Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases |
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| Rule 44 Manner of reversal of credit under special circumstances |
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| Rule 44A Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar |
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| Rule 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 |
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| Rule 46 Tax invoice |
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| Rule 46A Invoice-cum-bill of supply |
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| Rule 47 Time limit for issuing tax invoice |
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| Rule 48 Manner of issuing invoice |
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| Rule 49 Bill of supply |
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| Rule 50 Receipt voucher |
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| Rule 51 Refund voucher |
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| Rule 52 Payment voucher |
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| Rule 53 Revised tax invoice and credit or debit notes |
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| Rule 54 Tax invoice in special cases |
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| Rule 55 Transportation of goods without issue of invoice |
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| Rule 55A Tax Invoice or bill of supply to accompany transport of goods |
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Chapter VII Accounts and Records |
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| Rule 56 Maintenance of accounts by registered persons |
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| Rule 57 Generation and maintenance of electronic records |
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| Rule 58 Records to be maintained by owner or operator of godown or warehouse and transporters |
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Chapter VIII Returns |
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| Rule 59 Form and manner of furnishing details of outward supplies |
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| Rule 60 Form and manner of ascertaining details of inward supplies |
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| Rule 61 Form and manner of furnishing of return |
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| Rule 61A Manner of opting for furnishing quarterly return |
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| Rule 62 Form and manner of submission of statement and return |
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| Rule 63 Form and manner of submission of return by non-resident taxable person |
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| Rule 64 Form and manner of submission of return by persons providing online information and database access or retrieval services |
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| Rule 65 Form and manner of submission of return by an Input Service Distributor |
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| Rule 66 Form and manner of submission of return by a person required to deduct tax at source |
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| Rule 67 Form and manner of submission of statement of supplies through an e-commerce operator |
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| Rule 68 Notice to non-filers of returns |
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| Rule 69 Matching of claim of input tax credit |
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| Rule 70 Final acceptance of input tax credit and communication thereof |
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| Rule 71 Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit |
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| Rule 72 Claim of input tax credit on the same invoice more than once |
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| Rule 73 Matching of claim of reduction in the output tax liability |
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| Rule 74 Final acceptance of reduction in output tax liability and communication thereof |
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| Rule 75 Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction |
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| Rule 76 Claim of reduction in output tax liability more than once |
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| Rule 77 Refund of interest paid on reclaim of reversals |
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| Rule 78 Matching of details furnished by the e-Commerce operator with the details furnished by the supplier |
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| Rule 79 Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier |
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| Rule 80 Annual return |
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| Rule 81 Final return |
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| Rule 82 Details of inward supplies of persons having Unique Identity Number |
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| Rule 83 Provisions relating to a goods and services tax practitioner |
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| Rule 83A Examination of Goods and Services Tax Practitioners |
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| Rule 83B Surrender of enrolment of goods and services tax practitioner |
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| Rule 84 Conditions for purposes of appearance |
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Chapter IX Payment of Tax |
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| Rule 85 Electronic Liability Register |
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| Rule 86 Electronic Credit Ledger |
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| Rule 86A Conditions of use of amount available in electronic credit ledger |
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| Rule 86B Restriction on use of amount available in electronic credit ledger |
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| Rule 87 Electronic Cash Ledger |
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| Rule 88 Identification number for each transaction |
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| Rule 88A Order of utilization of input tax credit |
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Chapter X Refund |
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| Rule 89 Application for refund of tax, interest, penalty, fees or any other amount |
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| Rule 90 Acknowledgement |
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| Rule 91 Grant of provisional refund |
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| Rule 92 Order sanctioning refund |
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| Rule 93 Credit of the amount of rejected refund claim |
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| Rule 94 Order sanctioning interest on delayed refunds |
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| Rule 95 Refund of tax to certain persons |
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| Rule 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 |
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| Rule 96 Refund of integrated tax paid on goods or services exported out of India |
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| Rule 96A Export of goods or services under bond or Letter of Undertaking |
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| Rule 96B Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised |
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| Rule 97 Consumer Welfare Fund |
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| Rule 97A Manual filing and processing |
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Chapter XI Assessment and Audit |
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| Rule 98 Provisional Assessment |
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| Rule 99 Scrutiny of returns |
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| Rule 100 Assessment in certain cases |
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| Rule 101 Audit |
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| Rule 102 Special Audit |
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Chapter XII Advance Ruling |
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| Rule 103 Qualification and appointment of members of the Authority for Advance Ruling |
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| Rule 104 Form and manner of application to the Authority for Advance Ruling |
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| Rule 105 Certification of copies of advance rulings pronounced by the Authority |
117
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| Rule 106 Form and manner of appeal to the Appellate Authority for Advance Ruling |
118
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| Rule 107 Certification of copies of the advance rulings pronounced by the Appellate Authority |
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| Rule 107A Manual filing and processing |
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Chapter XIII Appeals and Revision |
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| Rule 108 Appeal to the Appellate Authority |
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| Rule 109 Application to the Appellate Authority |
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| Rule 109A Appointment of Appellate Authority |
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| Rule 109B Notice to person and order of revisional authority in case of revision |
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| Rule 110 Appeal to the Appellate Tribunal |
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| Rule 111 Application to the Appellate Tribunal. |
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| Rule 113 Order of Appellate Authority or Appellate Tribunal |
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| Rule 114 Appeal to the High Court |
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| Rule 115 Demand confirmed by the Court |
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| Rule 116 Disqualification for misconduct of an authorised representative |
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Chapter XIV Transitional Provisions |
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| Rule 117 Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day |
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| Rule 118 Declaration to be made under clause (c) of sub-section (11) of section 142 |
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| Rule 119 Declaration of stock held by a principal and job-worker |
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| Rule 120 Details of goods sent on approval basis |
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| Rule 120A Revision of declaration in Form GST TRAN-1 |
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| Rule 121 Recovery of credit wrongly availed |
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Chapter XV Anti-Profiteering |
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| Rule 122 Constitution of the Authority |
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| Rule 123 Constitution of the Standing Committee and Screening Committees |
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| Rule 124 Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority |
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| Rule 125 Secretary to the Authority |
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| Rule 126 Power to determine the methodology and procedure |
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| Rule 127 Duties of the Authority |
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| Rule 128 Examination of application by the Standing Committee and Screening Committee |
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| Rule 129 Initiation and conduct of proceedings |
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| Rule 130 Confidentiality of information |
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| Rule 131 Co-operation with other agencies or statutory authorities |
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| Rule 132 Power to summon persons to give evidence and produce documents |
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| Rule 133 Order of the Authority |
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| Rule 134 Decision to be taken by the majority |
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| Rule 135 Compliance by the registered person |
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| Rule 136 Monitoring of the order |
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| Rule 137 Tenure of Authority |
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Chapter XVI E-Way Rules |
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| Rule 138 Information to be furnished prior to commencement of movement of goods and generation of e-way bill |
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| Rule 138A Documents and devices to be carried by a person-in-charge of a conveyance |
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| Rule 138B Verification of documents and conveyances |
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| Rule 138C Inspection and verification of goods |
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| Rule 138D Facility for uploading information regarding detention of vehicle |
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| Rule 138E Restriction on furnishing of information in Part A of Form GST EWB-01 |
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Chapter XVII Inspection, Search and Seizure |
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| Rule 139 Inspection, search and seizure |
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| Rule 140 Bond and security for release of seized goods |
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| Rule 141 Procedure in respect of seized goods |
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Chapter XVIII Demands and Recovery |
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| Rule 142 Notice and order for demand of amounts payable under the Act |
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| Rule 142A Procedure for recovery of due under existing laws |
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| Rule 143 Recovery by deduction from any money owed |
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| Rule 144 Recovery by sale of goods under the control of proper officer |
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| Rule 145 Recovery from a third person |
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| Rule 146 Recovery through execution of a decree, etc. |
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| Rule 147 Recovery by sale of movable or immovable property |
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| Rule 148 Prohibition against bidding or purchase by officer |
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| Rule 149 Prohibition against sale on holidays |
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| Rule 150 Assistance by police |
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| Rule 151 Attachment of debts and shares, etc. |
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| Rule 152 Attachment of property in custody of courts or Public Officer |
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| Rule 153 Attachment of interest in partnership |
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| Rule 154 Disposal of proceeds of sale of goods and movable or immovable property |
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| Rule 155 Recovery through land revenue authority |
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| Rule 156 Recovery through court |
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| Rule 157 Recovery from surety |
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| Rule 158 Payment of tax and other amounts in instalments |
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| Rule 159 Provisional attachment of property |
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| Rule 160 Recovery from company in liquidation |
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| Rule 161 Continuation of certain recovery proceedings |
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Chapter XIX Offences and Penalties |
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| Rule 162 Procedure for compounding of offences |
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Integrated Goods and Services Tax Rules, 2017 |
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| Rule 1 Short title and commencement |
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| Rule 2 Application of Central Goods and Services Tax Rules |
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| Rule 3 Proportion of value attributable to different States or Union territories, in the case of supply of advertisement services |
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Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 |
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| Rule 1 Short title and Commencement |
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| Rule 2 Adaptation of Central Goods and Services Tax Rules, 2017 |
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Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 |
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| Rule 1 Short title and Commencement |
172
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| Rule 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 |
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| Rule 1 Short title and Commencement |
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| Rule 2 Adaptation of Central Goods and Services Tax Rules, 2017 |
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Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 |
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| Rule 1 Short title and Commencement |
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| Rule 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 |
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| Rule 1 Short title and Commencement |
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| Rule 2 Adaptation of Central Goods and Services Tax Rules, 2017 |
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Goods and Services Tax Compensation Cess Rules, 2017 |
180
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| Rule 1 Short title and commencement |
180
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| Rule 2 Adaptation of Central Goods and Services Tax Rules, 2017 |
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Goods and Services Tax Settlement of Funds Rules, 2017 |
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| Rule 1 Short Title and Commencement |
183
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| Rule 2 Definitions |
183
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| Rule 3 Electronic transmission of the Reports |
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| Rule 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) |
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| Rule 5 Report of Cross-Utilisation and Apportionment of Integrated Tax between Centre (Integrated Tax) and Centre (Central Tax) |
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| Rule 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 T |
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| Rule 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 Ce |
188
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| Rule 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 |
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| Rule 9 Report relating to recovery of various taxes from refunds |
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| Rule 10 Report relating to Consolidated Settlement Register for each State and Union Territory and for the Centre |
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| Rule 11 Other provisions |
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Central Goods and Services Tax 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) |
217
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| Form GST CMP-02 Intimation to pay tax under section 10 (composition levy) |
218
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| Form GST CMP-03 Intimation of details of stock on date of opting for composition levy |
218
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| Form GST CMP-04 Intimation/Application for Withdrawal from Composition Levy |
219
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| Form GST CMP-05 Notice for denial of option to pay tax under section 10 |
220
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| Form GST CMP-06 Reply to the notice to show cause |
221
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| Form GST CMP-07 Order for acceptance/rejection of reply to show cause notice |
221
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| Form GST CMP-08 Statement for payment of self-assessed tax |
222
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Registration Forms |
223
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| Form GST REG-01 Application for Registration |
223
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| Form GST REG-02 Acknowledgment |
233
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| Form GST REG-03 Notice for Seeking Additional Information/ Clarification/Documents relating to Application for <> |
234
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| Form GST REG-04 Clarification/additional information/document for <> |
235
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| Form GST REG-05 Order of Rejection of Application for |
236
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| Form GST REG-06 Registration Certificate |
236
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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) |
238
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| Form GST REG-08 Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source |
243
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| Form GST REG-09 Application for Registration of Non-Resident Taxable Person |
244
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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 |
248
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| Form GST REG-11 Application for Extension of Registration Period by Casual/Non-Resident Taxable Person |
251
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| Form GST REG-12 Order of Grant of Temporary Registration/Suo Moto Registration |
251
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| Form GST REG-13 Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/Embassies/others |
253
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| Form GST REG-14 Application for Amendment in Registration Particulars |
255
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| Form GST REG-15 Order of Amendment |
256
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| Form GST REG-16 Application for Cancellation of Registration |
257
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| Form GST REG 17 Show Cause Notice for Cancellation of Registration |
260
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| Form GST REG-18 Reply to the Show Cause Notice issued for cancellation for registration |
261
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| Form GST REG-19 Order for Cancellation of Registration |
261
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| Form GST REG-20 Order for dropping the proceedings for cancellation of registration |
262
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| Form GST REG-21 Application for Revocation of Cancellation of Registration |
263
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| Form GST REG-22 Order for revocation of cancellation of registration |
264
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| Form GST REG-23 Show Cause Notice for rejection of application for revocation of cancellation of registration |
264
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| Form GST REG-24 Reply to the notice for rejection of application for revocation of cancellation of registration |
265
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| Form GST REG-25 Certificate of Provisional Registration |
266
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| Form GST REG-26 Application for Enrolment of Existing Taxpayer |
266
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| Form GST REG-27 Show Cause Notice for cancellation of provisional registration |
274
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| Form GST REG-28 Order for cancellation of provisional registration |
274
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| Form GST REG-29 Application for cancellation of Registration of Migrated Taxpayers |
275
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| Form GST REG-30 Form for Field Visit Report |
276
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| Form GST REG 31 Intimation for suspension and notice for cancellation of registration |
277
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Input Tax Credit Forms |
279
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| Form GST ITC 01 Declaration for claim of input tax credit under sub-section (1) of section 18 |
279
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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 |
281
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| Form GST ITC-02A Declaration for Transfer of ITC Pursuant to Registration under Sub-section (2) of section 25 |
282
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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 |
283
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| Form GST ITC-04 Details of goods/capital goods sent to job worker and received back |
285
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Accounts and Records Forms |
288
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| Form GST ENR-01 Application for Enrolment under section 35(2) |
288
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| Form GST ENR-02 Application for obtaining unique common enrolment number |
289
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GST Returns Forms |
290
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| Form GSTR-1 Details of outward supplies of goods or services |
290
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| Form GSTR-1A Details of auto drafted supplies |
298
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| Form GSTR-2 Details of inward supplies of goods or services |
300
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| Form GSTR-2A Details of auto drafted supplies |
307
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| Form GSTR-2B Auto-drafted ITC Statement |
309
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| Form GSTR-3 Monthly return |
310
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| Form GSTR 3A Notice to return defaulter under section 46 for not filing return |
310
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| Form GSTR-3B Details of Outward and Inward Supplies |
310
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| 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) |
327
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| Form GSTR-4A Auto-drafted details for registered person opting for composition levy (Auto-drafted from GSTR-1, GSTR-5 & GSTR-7) |
330
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| Form GSTR-5 Return for Non-resident taxable person |
331
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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 |
336
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| Form GSTR-6 Return for input service distributor |
337
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| Form GSTR-6A Details of supplies auto-drafted form |
340
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| Form GSTR-7 Return for Tax Deducted at Source |
340
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| Form GSTR 7A Tax Deduction at Source Certificate |
342
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| Form GSTR 8 Statement for tax collection at source |
343
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| Form GSTR-9 Annual Return |
345
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| Form GSTR-9A Annual Return (For Composition Taxpayer) |
361
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| Form GSTR-9C Part A Reconciliation Statement |
367
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| Form GSTR-10 Final Return |
381
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| Form GSTR-11 Statement of inward supplies by persons having Unique Identification Number (UIN) |
384
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GST Practitioner Forms |
385
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| Form GST PCT-01 Application for Enrolment as Goods and Services Tax Practitioner |
385
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| Form GST PCT-02 Enrolment Certificate of Goods and Services Tax Practitioner |
388
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| Form GST PCT-03 Show Cause Notice for disqualification |
388
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| Form GST PCT-04 Order of rejection of enrolment as GST Practitioner |
389
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| Form GST PCT-05 Authorisation/withdrawal of authorisation for Goods and Services Tax Practitioner |
389
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| Form GST PCT-06 Application for Cancellation of Enrolment as Goods and Services Tax Practitioner |
392
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| Form GST PCT-07 Order of Cancellation of Enrolment as Goods and Services Tax Practitioner |
393
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Payment of Tax Forms |
393
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| Form GST PMT-01 Electronic Liability Register of Registered Person |
393
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| Form GST PMT-02 Electronic Credit Ledger of Registered Person |
396
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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 |
397
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| Form GST PMT-04 Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/Liability Register |
398
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| Form GST PMT-05 Electronic Cash Ledger |
398
| >> |
| Form GST PMT-06 Challan for deposit of goods and services tax |
399
| >> |
| Form GST PMT-07 Application for intimating discrepancy relating to payment |
401
| >> |
| Form GST PMT-09 Transfer of amount from one account head to another in electronic cash ledger |
402
| >> |
Refund Forms |
403
| >> |
| Form GST RFD-01 Application for Refund |
403
| >> |
| Form GST RFD-01A Application for Refund (Manual) |
412
| >> |
| Form GST RFD-01B Refund Order details |
419
| >> |
| Form GST RFD-02 Acknowledgment |
421
| >> |
| Form GST RFD-03 Deficiency Memo |
421
| >> |
| Form GST RFD-04 Provisional Refund Order |
422
| >> |
| Form GST RFD-05 Payment order |
423
| >> |
| Form GST RFD-06 Refund Sanction/Rejection Order |
424
| >> |
| Form GST RFD-07 Order for Complete adjustment of sanctioned Refund |
426
| >> |
| Form GST RFD-08 Notice for rejection of application for refund |
428
| >> |
| Form GST RFD-09 Reply to show cause notice |
429
| >> |
| 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. |
429
| >> |
| Form GST RFD-10B Application for refund by Duty Free Shops/ Duty Paid Shops (Retail outlets) |
430
| >> |
| Form GST RFD-11 Furnishing of bond or Letter of Undertaking for export of goods or services |
432
| >> |
Assessment Forms |
435
| >> |
| Form GST ASMT 01 Application for Provisional Assessment under section 60 |
435
| >> |
| Form GST ASMT 02 Notice for Seeking Additional Information/ Clarification/ Documents for provisional assessment |
435
| >> |
| Form GST ASMT 03 Reply to the notice seeking additional information |
436
| >> |
| Form GST ASMT 04 Order of Provisional Assessment |
436
| >> |
| Form GST ASMT 05 Furnishing of Security |
437
| >> |
| Form GST ASMT 06 Notice for seeking additional information/ clarification/documents for final assessment |
439
| >> |
| Form GST ASMT 07 Final Assessment Order |
440
| >> |
| Form GST ASMT 08 Application for Withdrawal of Security |
440
| >> |
| Form GST ASMT 09 Order for release of security or rejecting the application |
441
| >> |
| Form GST ASMT 10 Notice for intimating discrepancies in the return after scrutiny |
441
| >> |
| Form GST ASMT 11 Reply to the notice issued under section 61 intimating discrepancies in the return |
442
| >> |
| Form GST ASMT 12 Order of acceptance of reply against the notice issued under section 61 |
443
| >> |
| Form GST ASMT 13 |
443
| >> |
| Form GST ASMT 14 Show Cause Notice for assessment under section 63 |
444
| >> |
| Form GST ASMT 15 |
445
| >> |
| Form GST ASMT 16 |
446
| >> |
| Form GST ASMT 17 Application for withdrawal of assessment order issued under section 64 |
448
| >> |
| Form GST ASMT 18 Acceptance or Rejection of application filed under section 64(2) |
448
| >> |
Audit Forms |
449
| >> |
| Form GST ADT 01 Notice for conducting audit |
449
| >> |
| Form GST ADT 02 Audit Report under section 65(6) |
450
| >> |
| Form GST ADT 03 Communication to the registered person for conduct of special audit under section 66 |
450
| >> |
| Form GST ADT 04 Information of Findings upon Special Audit |
451
| >> |
Advance Policy Forms |
452
| >> |
| Form GST ARA 01 Application Form for Advance Ruling |
452
| >> |
| Form GST ARA 02 Appeal to the Appellate Authority for Advance Ruling |
453
| >> |
| Form GST ARA 03 Appeal to the Appellate Authority for Advance Ruling |
454
| >> |
Appeals and Revision Forms |
455
| >> |
| Form GST APL 01 Appeal to Appellate Authority |
455
| >> |
| Form GST APL 02 Acknowledgment for submission of appeal |
459
| >> |
| Form GST APL 03 Application to the Appellate Authority under sub-section (2) of Section 107 |
459
| >> |
| Form GST RVN 01 Notice under section 108 |
461
| >> |
| Form GST APL 04 Summary of the demand after issue of order by the Appellate Authority, Revisional Authority, Tribunal or Court |
462
| >> |
| Form GST APL 05 Appeal to the Appellate Tribunal |
463
| >> |
| Form GST APL 06 Cross-objections before the Appellate Tribunal under sub-section (5) of section 112 |
466
| >> |
| Form GST APL 07 Application to the Appellate Tribunal under sub-section (3) of Section 112 |
468
| >> |
| Form GST APL 08 Appeal to the High Court under section 117 |
470
| >> |
Transitional Provisions Forms |
471
| >> |
| Form GST TRAN-1 Transitional ITC/Stock Statement |
471
| >> |
| Form GST TRAN-2 Details of Inputs held on Stock |
477
| >> |
E-Way Forms |
478
| >> |
| Form GST EWB-01 E-Way Bill |
478
| >> |
| Form GST EWB-02 Consolidated E-Way Bill |
480
| >> |
| Form GST EWB-03 Verification Report |
480
| >> |
| Form GST EWB-04 Report of detention |
481
| >> |
| Form GST EWB-05 Application for unblocking of the facility for generation of E-Way Bill |
482
| >> |
| Form GST EWB 06 Order for permitting/rejecting application for unblocking of the facility for generation of E-Way Bill |
482
| >> |
Invoice Forms |
483
| >> |
| Form GST INV 1 Format/Schema for e-Invoice |
483
| >> |
Inspection, Search and Seizure Forms |
504
| >> |
| Form GST INS-1 Authorisation for Inspection or Search |
504
| >> |
| Form GST INS-02 Order of Seizure |
505
| >> |
| Form GST INS-03 Order of Prohibition |
506
| >> |
| Form GST INS-04 Bond for Release of Goods Seized |
507
| >> |
| Form GST INS-05 Order of Release of Goods/Things of Prishable or Hazardous Nature |
508
| >> |
Demands and Recovery Forms |
509
| >> |
| Form GST DRC 01 |
509
| >> |
| Form GST DRC-01A Intimation of Tax Ascertained as being Payable under Section 73(5)/74(5) |
510
| >> |
| Form GST DRC 02 |
511
| >> |
| Form GST DRC-03 Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement |
512
| >> |
| Form GST DRC 04 Acknowledgement of Acceptance of Payment made Voluntarily |
513
| >> |
| Form GST DRC-05 Intimation of conclusion of proceedings |
514
| >> |
| Form GST DRC 06 Reply to the Show Cause Notice |
514
| >> |
| Form GST DRC 07 Summary of the order |
515
| >> |
| Form GST DRC-07A Summary of the order creating demand under existing laws |
516
| >> |
| Form GST DRC 08 Summary of Rectification/Withdrawal Order |
518
| >> |
| Form GST DRC-08A Amendment/Modification of summary of the order creating demand under existing laws |
520
| >> |
| Form GST DRC 09 Order for recovery through specified officer under section 79 |
522
| >> |
| Form GST DRC 10 Notice for Auction of Goods under section 79(1)(b) of the Act |
523
| >> |
| Form GST DRC 11 Notice to successful bidder |
523
| >> |
| Form GST DRC 12 Sale Certificate |
524
| >> |
| Form GST DRC 13 Notice to a third person under section 79(1)(c) |
524
| >> |
| Form GST DRC 14 Certificate of Payment to a Third Person |
525
| >> |
| Form GST DRC 15 Application Before the Civil Court Requesting Execution for a Decree |
526
| >> |
| Form GST DRC 16 Notice for attachment and sale of immovable/ movable goods/shares under section 79 |
526
| >> |
| Form GST DRC 17 Notice for Auction of Immovable/Movable Property under section 79(1)(d) |
527
| >> |
| Form GST DRC 18 Certificate action under clause (e) of sub-section (1) section 79 |
528
| >> |
| Form GST DRC 19 Application to the Magistrate for Recovery as Fine |
529
| >> |
| Form GST DRC 20 Application for Deferred Payment/Payment in Instalments |
530
| >> |
| Form GST DRC 21 Order for acceptance/rejection of application for deferred payment/payment in instalments |
530
| >> |
| Form GST DRC 22 Provisional attachment of property under section 83 |
531
| >> |
| Form GST DRC 23 Restoration of provisionally attached property/ bank account under section 83 |
532
| >> |
| Form GST DRC 24 Intimation to Liquidator for recovery of amount |
532
| >> |
| Form GST DRC 25 Continuation of Recovery Proceedings |
533
| >> |
Offences and Penalties Forms |
534
| >> |
| Form GST CPD-01 Application for Compounding of Offence |
534
| >> |
| Form GST CPD-02 Order for rejection/allowance of compounding of offence |
535
| >> |
Inspection, Movement, Detention and Release of Goods Forms |
536
| >> |
| Form GST MOV-01 Statement of the Owner/Driver/Person in Charge of the Goods and Conveyance |
536
| >> |
| Form GST MOV-02 Order for Physical Verification/Inspection of the Conveyance, Goods and Documents |
537
| >> |
| Form GST MOV-03 Order of Extension of Time for Inspection Beyond Three Working Days |
538
| >> |
| Form GST MOV-04 Physical Verification Report |
539
| >> |
| Form GST MOV-05 Release Order |
540
| >> |
| 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 |
541
| >> |
| 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 |
542
| >> |
| Form GST MOV-08 Bond for Provisional Release of Goods and Conveyance |
544
| >> |
| Form GST MOV-09 Order of Demand of Tax and Penalty |
545
| >> |
| 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 Service |
549
| >> |
| Form GST MOV-11 Order of Confiscation of Goods and Conveyance and Demand of Tax, Fine and Penalty |
552
| >> |
Goods and Services Tax Settlement of Funds Rules, 2017 Forms |
557
| >> |
Statement of Transfer Forms |
557
| >> |
| 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 |
557
| >> |
| 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 |
558
| >> |
| 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 |
559
| >> |
| 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 un |
559
| >> |
| 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 |
560
| >> |
| 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 |
561
| >> |
| Report GST STL-01.07 List of registered persons who have made inter-state inward supplies on which ITC remains unutilized till specified period |
561
| >> |
| Report GST STL-01.08 List of registered persons who have made inter-state inward supplies on which ITC remains unutilized till specified period |
562
| >> |
| Report GST STL-01.09 List of composition taxable person/UIN holder who have made imports |
562
| >> |
| Report GST STL-01.10 List of registered persons who have made import on which ITC is declared as ineligible imports |
564
| >> |
| 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 |
564
| >> |
| Report GST STL-01.12 List of registered persons who have paid interest on IGST related to returns |
565
| >> |
| 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 |
565
| >> |
| Report GST STL-02.02 List of registered persons who have adjusted CGST liability from ITC of IGST |
566
| >> |
| Report GST STL-03.01 Distribution of IGST amount recovered against demand, compounding amount paid and amount deposited for filing appeal |
567
| >> |
| 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 |
567
| >> |
| Report GST STL-04.01 Distribution of IGST amount recovered against demand, compounding amount paid and amount deposited for filing appeal |
569
| >> |
| Report GST STL-04.02 List of taxable persons from whom IGST has been collected and place of supply could not be known |
569
| >> |
| Report GST STL-04.03 Distribution of IGST that has been collected where taxable person is not known |
570
| >> |
| 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 v |
570
| >> |
| 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 suppl |
571
| >> |
| 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 |
572
| >> |
| 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 |
572
| >> |
| 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 |
573
| >> |
| 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) |
573
| >> |
| 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) |
574
| >> |
| 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) |
574
| >> |
| 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 claime |
575
| >> |
| Report GST STL-06.01 Settlement between Centre and State/UT on account of recovery made out of refund |
575
| >> |
| Report GST STL-07.01 Consolidated Settlement Register for State/UT |
576
| >> |
| Report GST STL-07.02 Consolidation Settlement Register for Centre (Book adjustment between CGST, IGST or Cess) |
577
| >> |