What is GST and Different types of GST forms

What is GST and Different types of GST forms
The Prime Minister approved “The constitution amendment bill for Goods and Service Tax”(GST) in the Parliament Session (Rajya Sabha on 3 August 2016 and Lok Sabha on 8 August 2016) along with the ratification by 50 percent of state legislatures. Thus, the current indirect taxes levied by state and center are all set to be replaced with proposed implementation of GSTby April 2017. This would be the biggest tax reform since independence and a boon to the economy as it will eradicate the shortcomings of the current tax structure and provide a single tax on supply of all goods and services. 

Benefits of GST

  • Eliminating cascading effect of taxes.
  • Tax rates will be comparatively lower as the tax base will widen.
  • Seamless flow of Input tax credit.
  • Prices of the goods and services will fall.
  • Efficient supply chain management.
  • Promote from unorganized sector to organized sector.

GST Registration forms

Form Purpose of form
GST REG-01 Application for Registration
GST REG-02 Acknowledgement
GST REG-03 Notice for Seeking Additional Information / Clarification / Documents
relating to Application for registration/amendments/cancellation
GST REG-04 Clarification/additional information/document for Registration/
Amendment / Cancellation
GST REG-05 Order of Rejection of Application for Registration / Amendment /
Cancellation
GST REG-06 Registration Certificate
GST REG-07 Application for Registration as Tax Deductor at source (u/s 51) or Tax
Collector at source (u/s 52)
GST REG-08 Order of Cancellation of Registration as Tax Deductor at source or Tax
Collector at source
GST REG-09 Application for Registration of Non Resident Taxable Person
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
GST REG-11 Application for extension of registration period by casual / non-resident
taxable person
GST REG-12 Order of Grant of Temporary Registration/ Suo Moto Registration
GST REG-13 Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/
Embassies /others
GST REG-14 Application for Amendment in Registration Particulars (For all types of
registered persons)
GST REG-15 Order of Amendment
GST REG-16 Application for Cancellation of Registration
GST REG-17 Show Cause Notice for Cancellation of Registration
GST REG-18 Reply to the Show Cause Notice issued for Cancellation
GST REG-19 Order for Cancellation of Registration
GST REG-20 Order for dropping the proceedings for cancellation of registration
GST REG-21 Application for Revocation of Cancellation of Registration
GST REG-22 Order for revocation of cancellation of registration
GST REG-23 Show Cause Notice for rejection of application for revocation of cancellation
of registration
GST REG-24 Reply to the notice for rejection of application for revocation of cancellation of
registration
GST REG-25 Certificate of Provisional Registration
GST REG-26 Application for Enrolment of Existing Taxpayer
GST REG-27 Show Cause Notice for cancellation of provisional registration
GST REG-28 Order of cancellation of provisional registration
GST REG-29 Application for cancellation of provisional registration
GST REG-30 Form for Field Visit Report

List of forms for different returns under GST

Form Purpose of Form
FORM GSTR-1 Furnishing details of outward supplies
FORM GSTR-2 Details of inward supplies
FORM GSTR-3 GST Monthly Return
FORM GSTR-4 GST Quarterly Return
FORM GSTR-5 Return by a non-resident
FORM GSTR-6 Return by a non-resident
FORM GSTR-7 Return by a Tax Deductor at Source
FORM GSTR-8 Return by an E-commerce operator/Tax collector

FORM GSTR-2A

FORM GSTR-4A

FORM GSTR-6A

Details of outward supplies

List of forms for a GST Practitioner

Form Purpose of Form
FORM GST PCT-1 Application to become a practitioner
FORM GST PCT-2 Certificate of Registration for a GST-Practitioner
Form GST PCT-3 Notice seeking additional information on application for enrollment or show cause notice issued to GST practitioner for misconduct
Form GST PCT-4 Order of rejection of application for enrollment or disqualification of a GST practitioner found guilty of misconduct
Form GST PCT-5 List of enrolled GST practitioners maintained on the Common portal
Form GST PCT-6 Authorisation of a GST practitioner by a taxable person on the Common Portal
Form GST PCT-7 Withdrawal of authorisation of a GST practitioner by a taxable person

List of forms applicable to taxable person under Composition Levy

Form Purpose of form
GST CMP-01 Intimation to pay tax under section 10 (composition levy) by users who migrated to GST
GST CMP-02 Intimation to pay tax under section 10 (composition levy)
GST CMP-03 Intimation of details of stock on date of opting for composition levy
(Only for persons registered under the existing law migrating on the appointed day)
GST CMP-04 Intimation/Application for withdrawal from composition Levy
GST CMP-05 Notice for denial of option to pay tax under section 10
GST CMP-06 Reply to the notice to show cause
GST CMP-07 Order for acceptance / rejection of reply to show cause notice

List of Forms for Input Tax Credit (ITC) under GST

Form Purpose of Form
Form GST ITC – 1 Declaration for claim of input tax credit under sub-section (1) of section 18.
Form GST ITC – 2 Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a
business under sub-section (3) of section 18.
Form GST ITC – 3 Declaration for intimation of ITC reversal on inputs, inputs contained in semi-finished and finished
goods and capital goods in stock under sub-section (4) of section 18.
Form GST ITC – 4 Details of goods/capital goods sent to job worker and received back.

List of Form for Tax payment under GST

Form Purpose of Form
Form GST PMT-01 Electronic Liability Register of registered person
(Part–I: Return related liabilities
Electronic Liability Register of taxable person
(Part–II: Other than return related liabilities)
Form GST PMT-02 Electronic Credit Ledger
Form GST PMT-03 Order for re-credit of the amount to cash or credit ledger on
rejection of refund claim
Form GST PMT-04 Application for intimation of discrepancy in Electronic
Credit Ledger/Cash Ledger/Liability Register
Form GST PMT-05 Electronic Cash Ledger
Form GST PMT-06 Challan For Deposit of Goods and Services Tax
Form GST PMT-07 Application for intimating discrepancy in making payment

List of Tax Refund forms under GST

Form Purpose of Form
GST RFD-01 Application for Refund
GST RFD-02 Acknowledgement
GST RFD-03 Deficiency Memo
GST RFD-04 Provisional Refund Order
GST RFD-05 Payment Advice
GST RFD-06 Refund Sanction/ Rejection Order/Interest on delayed refund order (same as refund order)
GST RFD-07 Order for complete adjustment of sanctioned Refund
GST RFD-08 Notice for rejection of application for refund
GST RFD-09 Reply to show cause notice
GST RFD-10 Application for Refund by any specialize agency of UN or Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc