Audit
| Forms | Subject | Rules |
| ADT 01 | Notice for conducting audit | R 101(2) |
| ADT 02 | Audit Report under section 65(6) | R 101(5) |
| ADT 03 | Communication to the registered person for conduct of special audit under section 66 | R 102(1) |
| ADT 04 | Information of Findings upon Special Audit | R 102(2) |
Appeal
| Forms | Subject | Rules |
| APL 01 | Appeal to Appellate Authority | R 108(1) |
| APL 02 | Acknowledgment for submission of appeal | R 108(3) |
| APL 03 | Application to the Appellate Authority under sub-section (2) of Section 107 | R 109(1) |
| APL 04 | Summary of the Demand after issue of Order by the Appellate Authority, Revisional Authority, Tribunal or Court | R 109B, 113(1), 115 |
| APL 05 | Appeal to the Appellate Tribunal | R 110(1) |
| APL 06 | Cross-objections before the Appellate Tribunal | R 110(2) |
| APL 07 | Application to the Appellate Tribunal under sub section (3) of Section 112 | R 111(1) |
| APL 08 | Appeal to the High Court under section 117 | R 114(1) |
Advance Ruling
| Forms | Subject | Rules |
| ARA 01 | Application Form for Advance Ruling | R 104(1) |
| ARA 02 | Appeal to the Appellate Authority for Advance Ruling | R 106(1) |
| ARA 03 | Appeal to the Appellate Authority for Advance Ruling | R 106(2) |
Assessment
| Forms | Subject | Rules |
| ASMT 01 | Application for Provisional Assessment under section60 | R 98(1) |
| ASMT 02 | Notice for Seeking Additional Information / Clarification / Documents for provisional assessment | R 98(2) |
| ASMT 03 | Reply to the notice seeking additional information | R 98(2) |
| ASMT 04 | Order of Provisional Assessment | R 98(3) |
| ASMT 05 | Furnishing of Security | R 98(4) |
| ASMT 06 | Notice for seeking additional information / clarification / documents for final assessment | R 98(5) |
| ASMT 07 | Final Assessment Order | R 98(5) |
| ASMT 08 | Application for Withdrawal of Security | R 98(6) |
| ASMT 09 | Order for release of security or rejecting the application | R 98(7) |
| ASMT 10 | Notice for intimating discrepancies in the return after scrutiny | R 99(1) |
| ASMT 11 | Reply to the notice issued under section61 intimating discrepancies in the return | R 99(2) |
| ASMT 12 | Order of acceptance of reply against the notice issued under section 61 | R 99(3) |
| ASMT 13 | Assessment order under Section 62 | R 100(1) |
| ASMT 14 | Show Cause Notice for assessment under section 63 | R 100(2) |
| ASMT 15 | Assessment order under section 63 | R 100(2) |
| ASMT 16 | Assessment order under section 64 | R 100(3) |
| ASMT 17 | Application for withdrawal of assessment order issued under section 64 | R 100(4) |
| ASMT 18 | Acceptance or Rejection of application filed under section 64 (2) | R 100(5) |
Composition Levy
| Forms | Subject | Rules |
| CMP 01 | Intimation to pay tax under section 10 (composition levy) | R 3(1) |
| CMP 02 | Intimation to pay tax under section 10 (composition levy) | R 3(3), 3(3A) |
| CMP 03 | Intimation of details of stock on date of opting for composition levy | R 3(4) |
| CMP 04 | Intimation/Application for Withdrawal from Composition Levy | R 6(2) |
| CMP 05 | Notice for denial of option to pay tax under section 10 | R 6(4) |
| CMP 06 | Reply to the notice to show cause | R 6(5) |
| CMP 07 | Order for acceptance / rejection of reply to show cause notice | R 6(5) |
| CMP 08 | Statement for payment of self-assessed tax | R 62 |
Compounding of Offence
| Forms | Subject | Rules |
| CPD 01 | Application for Compounding of Offence | R 162(1) |
| CPD 02 | Order for rejection / allowance of compounding of offence | R 162(3) |
Demand and Recovery
| Forms | Subject | Rules |
| DRC 01 | Summary of Show Cause Notice | R 100(2), 142(1)(a) |
| DRC 01A | Intimation of tax ascertained as being payable under section 73(5)/74(5) | R 142(1A) |
| DRC 02 | Summary of Statement | R 142(1)(b) |
| DRC 03 | Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or intimation of tax ascertained through FORM GST DRC-01A. | R 142(2) & 142(3) |
| DRC 04 | Acknowledgement of acceptance of payment made voluntarily | R 142(2) |
| DRC 05 | Intimation of conclusion of proceedings | R 142(3) |
| DRC 06 | Reply to the Show Cause Notice | R 142(4) |
| DRC 07 | Summary of the order | R 100(1), 100(2), 100(3) & 142(5) |
| DRC 07A | Summary of the order creating demand under existing laws | R 142A(1) |
| DRC 08 | Summary of Rectification / Withdrawal Order | R 142(7) |
| DRC 08A | Amendment/Modification of summary of the order creating demand under existing laws | R 142A(2) |
| DRC 09 | Order for recovery through specified officer under section 79 | R 143 |
| DRC 10 | Notice for Auction under section 79 (1) (b) or section 129(6) of the Act | R 144(2) & 144A |
| DRC 11 | Notice to successful bidder | R 144(5), 144A & 147(12) |
| DRC 12 | Sale Certificate | R 144(5), 144A & 147(12) |
| DRC 13 | Notice to a third person under section 79(1) (c) | R 145(1) |
| DRC 14 | Certificate of Payment to a Third Person | R 145(2) |
| DRC 15 | Application before the civil court requesting execution for a decree | R 146 |
| DRC 16 | Notice for attachment and sale of immovable/movable goods/shares under section 79 | R 147(1) & 151(1) |
| DRC 17 | Notice for Auction of Immovable/Movable Property under section 79(1) (d) | R 147(4) |
| DRC 18 | Certificate action under clause (e) of sub-section (1) section 79 | R 155 |
| DRC 19 | Application to the Magistrate for Recovery as Fine | R 156 |
| DRC 20 | Application for Deferred Payment/ Payment in Instalments | R 158(1) |
| DRC 21 | Order for acceptance/rejection of application for deferred payment / payment in instalments | R 158(2) |
| DRC 22 | Provisional attachment of property under section 83 | R 159(1) |
| DRC 22A | Application for filing objection against provisional attachment of property | R 159(5) |
| DRC 23 | Restoration of provisionally attached property / bank account under section 83 | R 159(3), 159(5) & 159(6) |
| DRC 24 | Intimation to Liquidator for recovery of amount | R 160 |
| DRC 25 | Continuation of Recovery Proceedings | R 161 |
Enrollment
| Forms | Subject | Rules |
| ENR 01 | Application for Enrolment under section 35(2) | R 58(1) |
| ENR 02 | Application for obtaining unique common enrolment number | R 58(1A) |
Electronic Way Bill
| Forms | Subject | Rules |
| EWB 01 | E-Way Bill | R 138 |
| EWB 02 | Consolidated E-Way Bill | R 138 |
| EWB 03 | Verification Report | R 138C |
| EWB 04 | Report of detention | R 138D |
| EWB 05 | Application for unblocking of the facility for generation of E-Way Bill | R 138E |
| EWB 06 | Order for permitting / rejecting application for unblocking of the facility for generation of EWay Bill | R 138E |
Inspection
| Forms | Subject | Rules |
| INS 01 | Authorization for inspection or search | R 139(1) |
| INS 02 | Order of seizure | R 139(2) |
| INS 03 | Order of prohibition | R 139(4) |
| INS 04 | Bond for release of goods seized | R 140(1) |
| INS 05 | Order of release of goods/ things of perishable or hazardous nature | R 141(1) |
Invoice
| Forms | Subject | Rules |
| INV 01 | Cardinality means whether reporting of the item(s) is mandatory or optional as explained below | R 49, 138A |
Input Tax Credit
| Forms | Subject | Rules |
| ITC 01 | Declaration for claim of input tax credit under sub-section (1) of section 18 | R 40(1) |
| ITC 02 | Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18 | R 41(1) |
| ITC 02A | Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25 | R 41A |
| 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 | R 44(4) |
| ITC 04 | Details of goods/capital goods sent to job worker and received back | R 45(3) |
GST Practitioner
| Forms | Subject | Rules |
| PCT 01 | Application for Enrolment as Goods and Services Tax Practitioner | R 83(1) |
| PCT 02 | Enrolment Certificate of Goods and Services Tax Practitioner | R 83(2) |
| PCT 03 | Show Cause Notice for disqualification | R 83(4) |
| PCT 04 | Order of rejection of enrolment as GST Practitioner | R 83(4) |
| PCT 05 | Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner | R 83(6) |
| PCT 06 | Application for cancellation of enrolment as goods and services tax practitioner | R 83B |
| PCT 07 | Order of cancellation of enrollment as goods and services tax practitioner | R 83B |
Payment
| Forms | Subject | Rules |
| PMT 01 | Electronic Liability Register of Registered Person | R 85(1) |
| PMT 02 | Electronic Credit Ledger of Registered Person | R 86(1) |
| PMT 03 | Order for re-credit of the amount to cash or credit ledger on rejection of refund claim | R 86(4) & 87(11) |
| PMT 03A | Order For re-credit of the amount to electronic credit ledger | R 86(4B) |
| PMT 04 | Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register | R 85(7), 86(6) & 87(12) |
| PMT 05 | Electronic Cash Ledger | R 87(1) |
| PMT 06 | Challan for deposit of goods and services tax | R 87(2) |
| PMT 07 | Application for intimating discrepancy relating to payment | R 87(8) |
| PMT 09 | Transfer of amount from one account head to another in electronic cash ledger | R 87(13) |
Registration
| Forms | Subject | Rules |
| REG 01 | Application for Registration | R 8(1) |
| REG 02 | Acknowledgment | R 8(5) |
| REG 03 | Notice for Seeking Additional Information / Clarification / Documents relating to Application for <> | R 9(2) |
| REG 04 | Clarification/additional information/document for<> | R 9(2) |
| REG 05 | Order of Rejection of Application for <Registration / Amendment / Cancellation/ > | R 9(4) |
| REG 06 | Registration Certificate | R 10(1) |
| REG 07 | Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52) | R 12(1) |
| REG 08 | Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source | R 12(3) |
| REG 09 | Application for Registration of Non Resident Taxable Person | R 13(1) |
| REG 10 | Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person. | R 14(1) |
| REG 11 | Application for extension of registration period by casual / non-resident taxable person | R 15(1) |
| REG 12 | Order of Grant of Temporary Registration/ Suo Moto Registration | R 16(1) |
| REG 13 | Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others | R 17 |
| REG 14 | Application for Amendment in Registration Particulars | R 17(1) |
| REG 15 | Order of Amendment | R 19(1) |
| REG 16 | Application for Cancellation of Registration | R 20 |
| REG 17 | Show Cause Notice for Cancellation of Registration | R 22(1) |
| REG 18 | Reply to the Show Cause Notice issued for cancellation for registration | R 22(2) |
| REG 19 | Order for Cancellation of Registration | R 22(3) |
| REG 20 | Order for dropping the proceedings for cancellation of registration | R 22(4) |
| REG 21 | Application for Revocation of Cancellation of Registration | R 23(1) |
| REG 22 | Order for revocation of cancellation of registration | R 23(2) |
| REG 23 | Show Cause Notice for rejection of application for revocation of cancellation of registration | R 23(3) |
| REG 24 | Reply to the notice for rejection of application for revocation of cancellation of registration | R 23(3) |
| REG 25 | Certificate of Provisional Registration | R 24(1) |
| REG 26 | Application for Enrollment of Existing Taxpayer | R 24(2) |
| REG 27 | Show Cause Notice for cancellation of provisional registration | R 24(3) |
| REG 28 | Order for cancellation of provisional registration | R 24(3) |
| REG 29 | Application for cancellation of registration of migrated taxpayers | R 24(4) |
| REG 30 | Form for Field Visit Report | R 25 |
| REG 31 | Intimation for suspension and notice for cancellation of registration | R 21A |
Notice by Revisional Authority
| Forms | Subject | Rules |
| RVN 01 | Notice under section 108 | R 109B |
Transitional ITC
| Forms | Subject | Rules |
| TRAN 01 | Transitional ITC / Stock Statement | R 117(1), 118, 119, 120 |
| TRAN 02 | Details of inputs held on stock on appointed date in respect of which he is not in possession of any invoice/document evidencing payment of tax carried forward to Electronic Credit ledger | R 117(4) |
Return
| Forms | Subject | Rules |
| GSTR 01 | Details of outward supplies of goods or services | R 59(1) |
| GSTR 01A | Details of auto drafted supplies OMITTED | R 59(4) |
| GSTR 02 | Details of inward supplies of goods or services OMITTED | R 60(1) |
| GSTR 02A | Details of auto drafted supplies | R 60(1) |
| GSTR 02B | Auto-drafted ITC Statement | R 60(7) |
| GSTR 03 | Monthly return OMITTED | R 61(1) |
| GSTR 03A | Notice to return defaulter u/s 46 for not filing return | R 68 |
| GSTR 03B (Old) | Details of Outward Supplies and inward supplies liable to reverse charge | R 61(5) |
| GSTR 3B (New) | Details of Outward Supplies and inward supplies liable to reverse charge | R 61(5) |
| GSTR 04 | Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax (Rate) | R 62 |
| GSTR 04A | Auto-drafted details for registered person opting for composition levy | R 59(3), 66(2) |
| GSTR 05 | Return for Non-resident taxable person | R 63 |
| GSTR 05A | 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 | R 64 |
| GSTR 06 | Return for input service distributor | R 65 |
| GSTR 06A | Details of supplies auto-drafted form | R 59(3), 65 |
| GSTR 07 | Return for Tax Deducted at Source | R 66(1) |
| GSTR 07A | Tax Deduction at Source Certificate | R 66(3) |
| GSTR 08 | Statement for tax collection at source | R 67(1) |
| GSTR 09 | Annual Return | R 80 |
| GSTR 09A | Annual Return (For Composition Taxpayer) | R 80 |
| GSTR 09C | Reconciliation Statement | R 80(3) |
| GSTR 10 | Final Return | R 81 |
| GSTR 11 | Statement of inward supplies by persons having Unique Identification Number (UIN) | R 82 |
Refund
| Forms | Subject | Rules |
| RFD 01 | Application for Refund | R 89(1) |
| RFD 01A | Application for Refund (Manual) | R 89(1), 97A |
| RFD 01B | Refund Order details | R 91(2), 92(1), 92(3), 92(4), 992(5), 97A |
| RFD 01W | Application for Withdrawal of Refund Application | R 90(5) |
| RFD 02 | Acknowledgment | R 90(1), 20(2), 95(2) |
| RFD 03 | Deficiency Memo | R 90(3) |
| RFD 04 | Provisional Refund Order | R 91(2) |
| RFD 05 | Payment Order | R 91(3), 92(4), 92(5), 94 |
| RFD 06 | Refund Sanction/Rejection Order | R 92(1), 92(3), 92(4), 92(5), 96(7) |
| RFD 07 | Order for withholding the refund | R 92(2), 96(6) |
| RFD 08 | Notice for rejection of application for refund | R 92(3) |
| RFD 09 | Reply to show cause notice | R 92(3) |
| 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. | R 95(1) |
| RFD 10B | Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets) OMITTED | R 95A |
| RFD 11 | Furnishing of bond or Letter of Undertaking for export of goods or services | R 96A |