Comprehensive Overview of GST Forms and Their Compliance Requirements
This article provides a comprehensive overview of the various Goods and Services Tax (GST) forms essential for compliance in India. It details different classifications of forms, including those for registration, composition schemes, returns, input tax credit, refunds, and audits, explaining their specific purposes and due dates. Understanding these forms is crucial for taxpayers to navigate GST regulations effectively, avoid penalties, and ensure seamless operations under the Indian tax system. The guide aims to simplify the complexities of GST compliance by presenting a clear and structured list of all necessary forms.
📖 16 min read read🏷️ GST Forms
Under the Goods and Services Tax (GST) framework in India, taxpayers are obligated to submit various forms at different stages of their compliance journey. These stages encompass registration, return filing, input tax credit claims, tax payments, and refund requests. Understanding the purpose and significance of these GST forms is crucial for adhering to GST regulations.
What is a GST Form?
A GST form is an official document, typically available online, utilized by taxpayers in India to ensure adherence to GST regulations. Each form is specifically designed to gather particular information related to GST compliance. These forms must be filed by their designated due dates to prevent penalties or interest charges. Forms are instrumental in maintaining compliance across various GST functions, including registration, filing returns, claiming Input Tax Credit (ITC), remitting taxes, and obtaining refunds.
Classifications of GST Forms
GST forms serve as vital instruments for taxpayers to comply with government-mandated regulations. These forms are categorized into several classifications:
- Returns: These forms are used by taxpayers to report their outward and inward supplies, along with their GST liability to the government. Key examples include GSTR-1, GSTR-3B, and GSTR-9.
- Registration Forms: Taxpayers use these forms to apply for GST registration. Examples include GST REG-01, GST REG-03, and GST REG-06.
- Composition Scheme Forms: These forms are designated for taxpayers who have opted for the composition scheme under GST. Notable examples are GST CMP-02 and GST CMP-08.
- Input Tax Credit Forms: These forms are submitted to report ITC details, often in addition to regular returns, for specific situations such as job work or business transfers. Examples include GST ITC-01, GST ITC-03, and GST ITC-04.
- Refund Forms: Taxpayers utilize these forms to claim various types of refunds. Examples include GST RFD-01 and GST RFD-10.
- Electronic Payment Forms: These forms facilitate electronic payments of GST liability by taxpayers. Examples are GST PMT-06 and GST PMT-07.
- Electronic Ledger/Payment Forms: Taxpayers use these forms to manage their electronic tax ledgers and initiate payments from them. Examples include GST PMT-01, GST PMT-02, and GST PMT-05.
- Audit Forms: These forms are for taxpayers to comply with departmental audit requirements under GST. Examples include GST ADT-01 and GST ADT-02.
- Advance Ruling Forms: Taxpayers employ these forms to seek advance rulings from GST authorities. Examples are GST ARA-01 and GST ARA-03.
- e-Way Bill Forms: These forms are essential for generating and managing e-Way Bills for the movement of goods under GST. Examples include GST EWB-01, GST EWB-02, and GST EWB-05.
- Demand and Recovery Certificate For Assessment Forms: Tax authorities use these forms to initiate assessments against taxpayers who have failed to file returns or whose returns are incomplete or incorrect. They also facilitate recovery proceedings for unpaid dues. Examples include GST DRC-01, GST DRC-03, and GST DRC-04.
- Appeals Forms: Taxpayers use these forms to challenge decisions made by GST authorities, such as orders from tax officers or rulings from an Advance Ruling Authority. Examples include GST APL-01, GST APL-04, and GST APL-08.
- Transitional Credit Forms: Businesses use these forms to claim credit for taxes paid on stocks or inputs acquired before GST implementation. Examples include TRAN-1, TRAN-2, and TRAN-3.
Extensive List of GST Forms
Below is a comprehensive list of all GST forms that taxpayers must file for various compliances under India's GST law:
Registration Forms
Here is a table outlining the GST registration forms used in India:
| Form Number | Form Name | Purpose | Due Date |
|---|---|---|---|
| GST REG-01 | Application for Registration | Filed by individuals required to register under GST | Within 30 days from becoming liable to register |
| GST REG-02 | Acknowledgement of GST registration | Issued by the tax officer acknowledging the registration application | – |
| GST REG-03 | Notice for Seeking Additional Information/Clarification/Document | Issued by the tax officer to request more details or documents for registration | Within 7 working days from GST REG-01 submission |
| GST REG-04 | Clarification/additional information/document for Registration/Amendment/Cancellation | Submitted by the taxpayer to provide additional information for registration or amendment | Within 7 working days from receipt of GST REG-03 |
| GST REG-05 | Order of Rejection of Application for Registration/ Amendment/Cancellation | Order issued by the tax officer | – |
| GST REG-06 | Certificate of Registration | Certificate issued by the tax officer | Within three working days from registration application submission |
| GST REG-07 | Application for Registration as a Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52) | Interested TDS deductors or TCS collectors apply with necessary particulars | Within 30 days from becoming liable to register |
| GST REG-08 | GST registration cancellation order for Tax Deductor at source or Tax Collector at source | Order by the tax officer notifying cancellation of registration | – |
| GST REG-09 | Application for registration of Non-Resident Taxable Person | Filed by non-resident persons making taxable supplies in India | At least 5 days before business commencement |
| GST REG-10 | Application for registration of persons supplying OIDAR services from outside India to an unregistered person in India | For registering individuals providing online information and database access/retrieval services from outside India to unregistered persons | At least 5 days before business commencement |
| GST REG-11 | Application for extension of registration period by Non-Resident Taxable Person and Casual Taxable Person | Used to apply for extension of registration period for casual and non-taxable persons | Before the end of 90 days or extended total of 180 days validity |
| GST REG-12 | Order of grant of temporary registration or suo moto registration | Order authorizing temporary or suo moto registration for casual and non-resident taxable persons | Within 90 days of receiving the application for temporary registration |
| GST REG-13 | Application for the grant of a unique identification number to UN Bodies/Embassies/Other Notified Persons | Filed by UN Bodies/Embassies/Other Notified Persons to obtain a Unique Identification Number | No specific due date |
| GST REG-14 | Application for amendment of GST registration particulars | Filed by all registered persons to apply for changes/amendments to registration details | Within 15 days of the change in particulars |
| GST REG-15 | Order for amendment | Tax officers issue an amendment order to the registration certificate for changes or modifications | Within 15 working days from receipt of GST REG-14 |
| GST REG-16 | Application for cancellation of GST registration | Filed by registered persons for cancellation of GST registration | Within thirty days of the event causing cancellation |
| GST REG-17 | Show cause notice for cancellation of GST registration | Tax officer issues this notice seeking justification against registration cancellation | No defined time limit |
| GST REG-18 | Reply to show cause notice issued for the cancellation of GST registration | Taxpayer must respond to the show cause notice | Within 7 working days of receiving the notice |
| GST REG-19 | Order for cancellation of GST registration | Tax officer issues the order for cancellation of GST registration | Within 30 days from application for cancellation or reply to show cause notice |
| GST REG-20 | Order for dropping the proceedings for the cancellation of GST registration | Tax officer issues order to cease cancellation proceedings | No defined time limit |
| GST REG-21 | Application for revocation of cancellation of GST registration | Taxpayer can apply to revoke GST registration cancellation | Within 90 days from the service date of the cancellation order |
| GST REG-22 | Order for revocation of GST registration cancellation | Tax officer issues order to revoke GST registration cancellation | Within 30 days from application receipt |
| GST REG-23 | Show cause notice for rejection of revocation application for GST registration cancellation | Tax officer issues this notice regarding potential rejection of the revocation application | Within 30 days from application receipt |
| GST REG-24 | Reply to the notice for rejection of the application for revocation of cancellation of GST registration | Taxpayer must reply to the show cause notice for rejection of revocation application | Within 7 working days from service date of notice |
| GST REG-25 | Certificate of provisional GST registration | Tax officer issues a provisional registration certificate to applicants | NA |
| GST REG-26 | Application to enrol existing taxpayers | To enrol existing taxpayers from the old indirect tax regime who haven't registered under GST | Within 7 working days from the service date of the notice |
| GST REG-27 | Show cause notice for cancellation of the provisional GST registration | Tax officer may issue a show cause notice to cancel provisional registration | NA |
| GST REG-28 | Order for cancellation of provisional GST registration | Tax officer issues the order to cancel provisional GST registration | NA |
| GST REG-29 | Application for provisional GST registration cancellation | Taxpayers can apply to cancel their provisional GST registration | NA |
| GST REG-30 | Field visit report | To report findings of a field visit by tax officers to verify registration details | NA |
Composition Scheme Forms
Here is a table listing the GST composition scheme forms used in India:
| Form Number | Form Name | Purpose | Due Date |
|---|---|---|---|
| GST CMP-01 | Intimation to pay tax for the composition scheme | Filed by eligible taxpayers registered under previous tax schemes | Before the commencement of the financial year |
| GST CMP-02 | Intimation to pay tax under the composition scheme | Filed by other taxpayers opting for the composition scheme | Before the commencement of the financial year |
| GST CMP-03 | Intimation of stock and payment of tax | Provides information about stock held on the day of opting for the composition scheme, for those migrated from previous tax laws | Within sixty days from the commencement of the relevant financial year |
| GST CMP-04 | Application for opting out of the composition scheme | Filed by taxpayers requesting withdrawal from the scheme to opt for regular GST | Any time during the financial year |
| GST CMP-05 | Notice of denial of the option to pay tax under Section 10 of the CGST Act | Issued by the GST department to deny taxpayers from opting for the composition scheme | Within 60 days from the date of opting for composition scheme |
| GST CMP-06 | Reply to show cause notice | Filed in response to the show cause notice issued under GST CMP-05 | 18th of the month succeeding each quarter |
| GST CMP-07 | Order of Rejection/acceptance | Used by tax authorities to accept or reject the reply to a show cause notice related to composition levy | 18th of the next month from the quarter for which tax is paid |
| GST CMP-08 | Statement for payment of self-assessed tax by a composition taxpayer | To make a payment of tax liability by a composition taxpayer | Eighteenth day of the month succeeding the quarter for which the statement is filed |
GST Returns Forms
Here is a table listing the GST return forms used in India:
| Form Number | Form Name | Purpose | Due Date |
|---|---|---|---|
| GSTR-1 | Details of outward supplies of products | Filed by registered persons to furnish details of their outward supplies of goods or services | 11th of the next month |
| GSTR-1A | Amendment of outward supplies of goods or services for the current tax period | Filed by registered persons to furnish amendments to outward supplies reported in GSTR-1 | Before GSTR-3B for the current tax period is filed |
| GSTR-2 | Details of inward supplies of goods or services | Currently suspended; intended for registered persons to furnish inward supply details | Currently suspended |
| GSTR-2A | Details of auto-drafted inward supplies (dynamic) | Auto-populated from GSTR-1, GSTR-1A, GSTR-5, GSTR-6, GSTR-7, GSTR-8, import data | Not applicable |
| GSTR-2B | Auto-drafted ITC Statement (static) | Auto-populated from suppliers’ GSTR-1/IFF, GSTR-1A, GSTR-5, GSTR-6, and import data | Generated on the 14th of the succeeding month |
| GSTR-3 | Monthly GST return | Currently suspended; was a monthly summary of outward and inward supplies and tax liability | Currently suspended |
| GSTR-3A | Notice to defaulter u/s 46 of the CGST Act | Informs registered persons of failure to file returns and requests filing within a period | Issued after the GSTR-3B due date has lapsed |
| GSTR-3B | Monthly summary return for registered persons | Filed by registered persons for summary details of outward/inward supplies, tax liability, and ITC | 20th of the next month (monthly); 22nd/24th of the month next to the quarter (quarterly) |
| GSTR-4 | Annual return for registered persons opting for the composition scheme | Filed by composition scheme registrants for details of supplies, liability, and tax payments | 30th of June, succeeding a financial year |
| GSTR-4A | Auto-drafted details for a registered person opting for the composition levy | Consolidates purchase data for composition taxpayers as reported by suppliers | Not applicable |
| GSTR-5 | Return for non-resident foreign taxpayers | Filed by non-resident taxpayers for details of outward supplies and tax liability | 13th of next month |
| GSTR-5A | Return for Online Information and Database Access or Retrieval (OIDAR) services providers | Filed by OIDAR service suppliers to provide information on outward supplies and tax liability | 20th of the next month |
| GSTR-6 | Return for Input Service Distributors (ISD) | Filed by ISDs for details of inward supplies, ITC, and distribution to branches | 13th of the next month |
| GSTR-6A | Details of supplies auto-drafted form | Displays information provided by an Input Service Distributor's suppliers in their GSTR-01 | Not applicable |
| GSTR-7 | Return for Tax Deducted at Source (TDS) | Filed by persons deducting tax at source for TDS details and deposit with the government | 10th of the next month |
| GSTR-7A | Certificate for TDS | Provides a certificate for Tax Deduction at Source (TDS) deductions | 10th of the next month |
| GSTR-8 | Return for Tax Collected at Source (TCS) | Filed by persons collecting tax at source for TCS details and deposit with the government | 10th of the next month |
| GSTR-9 | Annual return for registered persons | Filed by registered persons for details of supplies, ITC, tax liability, and payments for the financial year | 31st December of the next financial year |
| GSTR-9A | Previously, an annual return for registered persons opting for the composition scheme | Removed; was an annual return for composition taxable persons | Removed |
| GSTR-9B | Annual return by e-commerce operator | Currently not notified; intended as an annual return by e-commerce operators | Not notified |
| GSTR-9C | Annual reconciliation statement | Filed by registered persons with annual turnover exceeding Rs.5 crore, along with audited financial statements | 31st December of the next financial year |
| GSTR-10 | Final return | Final return filed by a person whose GST registration is cancelled or surrendered | Three months from cancellation date or order date (whichever is later) |
| GSTR-11 | Statement of inward supplies by persons having Unique Identification Number (UIN) | Statement of inward supplies filed by persons with Unique Identification Number (UIN) | 28th of the following month after supplies are received |
Input Tax Credit Forms
Here is a table listing the Input Tax Credit forms used in India:
| Form Number | Form Name | Purpose | Due Date |
|---|---|---|---|
| ITC-01 | ITC for new GST registration | Declaration for a claim of ITC as per Section 18(1) of the CGST Act | Within 30 days from becoming eligible to claim ITC |
| ITC-02 | Transfer of ITC in case of sale/merger, etc | Required for declaring the transfer of unutilized ITC in cases of business sale, amalgamation, merger, demerger, lease, or transfer | Not defined under the GST law |
| ITC-02A | Declaration for transfer of ITC after registration under Section 25(2) of the CGST Act | Used by the principal place of business (transferor) to transfer unutilized ITC to a new branch (transferee) | Within 30 days of obtaining new registration |
| ITC-03 | Reversal of ITC | Declaration form used to inform the reversal of ITC or payment of tax on inputs, semi-finished/finished goods, and capital goods in stock | Within 60 days from the financial year’s commencement |
| ITC-04 | ITC on goods sent to the job worker | Details of goods/capital goods sent to and received back from the job worker | Annually, by 25th April/October (if AATO up to Rs.5 crore); Half-yearly by 25th October and 25th April (if AATO exceeds Rs.5 crore) |
Refund Forms
Here is a table listing the GST refund forms used in India:
| Form Number | Form Name | Purpose | Due Date |
|---|---|---|---|
| GST RFD-01 | Application for refund | Filed by taxpayers to claim a refund of tax paid on inward supplies, exports, or deemed exports | Within 2 years of the ‘relevant date’ |
| GST RFD-01 A | Application for refund (Manual) | Applicable for casual/non-resident taxable persons, tax deductors, tax collectors, and other registered persons | Within 2 years of the ‘relevant date’ |
| GST RFD-01 B | Refund order details | Tax officer issues refund order in this form | Within 60 days from receipt of a complete GST refund application |
| GST RFD-01 W | Application for withdrawal of GST refund application | An application can be filed on the GST portal along with reasons for withdrawal | At any time before the issuance of acknowledgement in RFD-02 |
| GST RFD-02 | Acknowledgement | Issued by the proper officer upon receipt of the refund application in RFD-01 | NA |
| GST RFD-03 | Deficiency memo | Issued by the proper officer if there are deficiencies in the refund application | Within 15 days from refund application filing date |
| GST RFD-04 | Provisional refund order | Issued by the proper officer for a provisional refund of the claimed amount | Within 7 days from acknowledgement generation date |
| GST RFD-05 | Payment order | Issued by the proper officer upon sanctioning the refund amount | Within 60 days of receiving a complete application |
| GST RFD-06 | Refund sanction/rejection order | Issued by the proper officer upon sanctioning or rejecting the refund claim | Within 60 days of the application submission date |
| GST RFD-07 | Order for complete adjustment of the sanctioned Refund/Order for withholding refund | Issued by the proper officer for adjustment or withholding of the refund amount | Within 15 days from the date of issue |
| GST RFD-08 | Notice for Refund Cancellation | Provides a notice for the rejection of the refund application | Within 15 days from the date of issue of RFD-02 |
| GST RFD-09 | Show Cause Notice Reply | Provides a reply to the show cause notice | Within 15 days of the issuance of the notice |
| GST RFD-10 | Application for Refund by a Specialised Agency | For refund application by specialized UN agencies, foreign consulates/embassies, multilateral financial institutions, etc. | Taxpayers eligible to claim GST refund at the end of 18 months of the particular quarter |
| GST RFD-11 | Furnishing of bond or letter of undertaking for export of goods or services | Bond or LUT submitted to GST authorities for tax-free exports | 31st March of the year before the financial year begins |
Audit Forms
| Form Number | Form Name | Purpose | Due Date |
|---|---|---|---|
| GST ADT-01 | Notice for conducting an audit | Issued by tax authorities to notify the taxpayer regarding the audit | Within 15 days of the meeting, after auditor appointment |
| GST ADT-02 | Reply to the notice issued under section 65 | Submitted by the taxpayer as a response to the audit notice | Within 30 days from the audit conclusion date |
| GST ADT-03 | Communication to the registered person for conduct of special audit under section 66 | Used by the taxpayer to request a registered person for a special audit | Within 30 days from the resignation date |
| GST ADT-04 | Communication of findings of special audit | Issued by tax authorities to communicate special audit findings to the taxpayer | Within a period of 90 days |
Advance Rulings Forms
| Form Number | Form Name | Purpose | Due Date |
|---|---|---|---|
| GST ARA-01 | Application for Advance Ruling | Filed by registered persons or those intending to register to seek an advance ruling on GST questions | NA |
| GST ARA-02 | Appeal to the Appellate Authority for Advance Ruling | Filed by the applicant or concerned officer if dissatisfied with an advance ruling | Within 30 days from the communication date of the AAR order |
| GST ARA-03 | Application to the Authority for Clarification on Advance Ruling | Filed by the applicant seeking clarification on an issued advance ruling | NA |
e-Way Bills
Here are the forms used for e-Way Bills under GST:
| Form Number | Form Name | Purpose | Due Date |
|---|---|---|---|
| GST EWB-01 | E-Way Bill | Generated when goods worth over Rs. 50,000 are moved, intra-state or inter-state | Before the goods movement commences |
| GST EWB-02 | Consolidated E-Way Bill | Generated by a transporter moving multiple consignments in several vehicles | Before the goods movement commences |
| GST EWB-03 | Verification Report | Issued by the tax officer after inspecting conveyance and goods in transit | Within 24 hours of inspection |
| GST EWB-04 | Report of detention | Issued by the tax officer if goods in transit are detained for inspection | Within 3 days of inspection |
| GST EWB-05 | Application for unblocking of the facility for generation of e-Way Bill | Used by taxpayers to request authorities to unblock e-way bill generation facility | As and when needed |
| GST EWB-06 | Order for permitting/rejecting the application for unblocking the facility for generation of e-way Bill | Order issued by tax officer permitting or rejecting EWB-05 | Not defined under the GST law |
Frequently Asked Questions
What is the purpose of the Goods and Services Tax (GST) in India?
The Goods and Services Tax (GST) in India is a consumption-based indirect tax levied on the supply of goods and services. Its primary purpose is to simplify the indirect tax structure, eliminate cascading effects of taxes, and create a common national market, thereby boosting economic growth and improving tax compliance.
How does Input Tax Credit (ITC) work under the GST regime?
Input Tax Credit (ITC) allows businesses to claim credit for the GST paid on the purchase of goods and services used for business operations. This credit can then be utilized to offset the GST liability on their outward supplies. The mechanism prevents double taxation and ensures a seamless flow of credit throughout the supply chain.
Who is required to register for GST in India?
Businesses are generally required to register for GST if their annual aggregate turnover exceeds a specified threshold limit (which varies based on the type of goods/services and state). Certain entities, like those involved in inter-state supplies, e-commerce operators, or casual taxable persons, must register regardless of their turnover.
What are the different types of GST (CGST, SGST, IGST, UTGST) and their applicability?
There are four main types of GST: Central GST (CGST) and State GST (SGST) are levied on intra-state supplies (within a state); Integrated GST (IGST) is levied on inter-state supplies (between states) and imports; and Union Territory GST (UTGST) applies to supplies within Union Territories without a legislature. Each type applies based on the nature and location of the supply.
What are the consequences of non-compliance with GST regulations?
Non-compliance with GST regulations can lead to various penalties, including late fees for delayed filings, interest on unpaid taxes, and fines for incorrect reporting or evasion. Persistent non-compliance can also result in legal proceedings, cancellation of GST registration, and significant financial liabilities, impacting business operations and reputation.
Further Reading
Frequently Asked Questions
What is the purpose of the Goods and Services Tax (GST) in India?
The Goods and Services Tax (GST) in India is a consumption-based indirect tax levied on the supply of goods and services. Its primary purpose is to simplify the indirect tax structure, eliminate cascading effects of taxes, and create a common national market, thereby boosting economic growth and improving tax compliance.
How does Input Tax Credit (ITC) work under the GST regime?
Input Tax Credit (ITC) allows businesses to claim credit for the GST paid on the purchase of goods and services used for business operations. This credit can then be utilized to offset the GST liability on their outward supplies. The mechanism prevents double taxation and ensures a seamless flow of credit throughout the supply chain.
Who is required to register for GST in India?
Businesses are generally required to register for GST if their annual aggregate turnover exceeds a specified threshold limit (which varies based on the type of goods/services and state). Certain entities, like those involved in inter-state supplies, e-commerce operators, or casual taxable persons, must register regardless of their turnover.
What are the different types of GST (CGST, SGST, IGST, UTGST) and their applicability?
There are four main types of GST: Central GST (CGST) and State GST (SGST) are levied on intra-state supplies (within a state); Integrated GST (IGST) is levied on inter-state supplies (between states) and imports; and Union Territory GST (UTGST) applies to supplies within Union Territories without a legislature. Each type applies based on the nature and location of the supply.
What are the consequences of non-compliance with GST regulations?
Non-compliance with GST regulations can lead to various penalties, including late fees for delayed filings, interest on unpaid taxes, and fines for incorrect reporting or evasion. Persistent non-compliance can also result in legal proceedings, cancellation of GST registration, and significant financial liabilities, impacting business operations and reputation.