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Under the new taxation regime Taxpayers have to file various monthly and Quarterly Returns and Forms under the Central Goods and Service Tax Act, 2017 to comply with the provisions of the Act. Let us summarize all the returns in the one table.
| Forms | Particulars |
| GSTR-1 | Filed by all registered taxpayers for Outward Supplies |
| GSTR-1A | Details of auto drafted supplies |
| GSTR-2 | Details of inward supplies of goods or services |
| GSTR-2A | Details of auto drafted supplies |
| GSTR-3 | Monthly return |
| GSTR-3A | Notice to return defaulter u/s 46 for not filing return |
| GSTR-3B | Summarized details of all outward supplies made, input tax credit claimed, tax liability ascertained and taxes paid. |
| GSTR-4 | Filed by taxpayers who have opted for the Composition Scheme |
| GSTR-4A | Auto-drafted details for registered person opting for composition |
| GSTR-5 | Filed by non-resident foreign taxpayers |
| 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 |
| GSTR-6 | Filed by an Input Service Distributor (ISD) |
| GSTR-6A | Details of supplies auto-drafted form |
| GSTR-7 | Filed by persons required to deduct TDS (Tax deducted at source) under GST |
| GSTR-7A | Tax Deduction at Source Certificate |
| GSTR-8 | Filed by e-commerce operators registered under the GST who are required to collect tax at source (TCS) |
| GSTR-9 | Annual return to be filed by taxpayers registered under GST |
| GSTR-9A | Annual return to be filed by taxpayers who have registered under the Composition Scheme in a financial year |
| GSTR-9B | Filed by Electronic Commerce Operator |
| GSTR-9C | Reconciliation statement to be filed by all taxpayers registered under GST whose turnover exceeds prescribed limit in a financial year |
| GSTR-10 | Filed by a taxable person whose registeration has been cancelled or surrendered |
| GSTR-11 | Filed by persons who have been issued a Unique Identity Number(UIN) |
| GST CMP-01 | Filed by a migrated taxpayer who wants to opt for Composition Scheme |
| GST CMP-02 | Filed by the dealers in order to make the Government aware of his/her opting the Composition Scheme |
| GST CMP-03 | Filed by the migrated taxpayers have to file GST CMP-03 form to intimate the government about the amount of stock (including the inward supply of goods from unregistered persons) held by them on the date of opting into the scheme |
| GST CMP-04 | Filed by the taxpayer to opt out of Composition Scheme or is ineligible to be covered in the scheme |
| GST CMP-05 | Format in which a Show Cause Notice is to be issued by a GST officer to a Composition Dealer |
| GST CMP-06 | Filed as a reply to the notice received in CMP-05 to the GST officer on the GST Portal |
| GST CMP-07 | Order for acceptance / rejection of reply to show cause notice to the composition dealer |
| GST CMP-08 | Filed by every taxpayer who has opted-in for the Composition Scheme Under GST, applicable from FY |
| 2019-2020 onwards. | |
| GST REG-01 | Application for Registration |
| GST REG-02 | Acknowledgment of Registration |
| GST REG-03 | Notice for Seeking Additional Information, Clarification ,Documents relating to Application for Registration, Amendment, Cancellation |
| GST REG-04 | Submission of reply against a notice issued in Form GST REG-03 |
| GST REG-05 | Order of Rejection of Application for Registration, Amendment or cancellation |
| GST REG-06 | GST registration certificate that is issued to every successful registered person/business under GST |
| GST REG-07 | Application for Registration as Tax Deductor or Tax Collector at Source |
| GST REG-08 | Order of Cancellation of Application for Registration as Tax detector or Tax Collector at Source under Section |
| 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 for registration |
| GST REG-19 | If the registration is liable to be cancelled, the proper officer will issue an order in FORM GST REG-19 |
| 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 ofregistration |
| 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 for cancellation of provisional registration |
| GST REG-29 | Application for cancelation of registration of migrated taxpayers |
| GST REG-30 | Form for Field Visit Report |
| GST ITC-01 | Declaration for claim of input tax credit under sub-section (1) of section 18 |
| 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 |
| GST ITC-02A | Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25 |
| 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 subsection (4) of section 18 |
| GST ITC-04 | Details of goods/capital goods sent to job worker and received back |
| GST ENR-01 | Application for Enrolment under section 35(2) |
| GST ENR-02 | Application for obtaining unique common enrolment number |
| GST PCT-01 | Application for Enrolment as Goods and Services Tax Practitioner |
| GST PCT-02 | Enrolment Certificate of Goods and Services Tax Practitioner |
| GST PCT-03 | Show Cause Notice for disqualification |
| GST PCT-04 | Order of rejection of enrolment as GST Practitioner |
| GST PCT-05 | Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner |
| GST PCT-06 | Application for cancellation of enrolment as goods and services tax practitioner |
| GST PCT-07 | Order of cancellation of enrolment as goods and services tax practitioner |
| GST PMT-01 | Electronic Liability Register of Registered Person |
| GST PMT-02 | Electronic Credit Ledger of Registered Person |
| GST PMT-03 | Order for re-credit of the amount to cash or credit ledger on rejection of refund claim |
| GST PMT-04 | Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register |
| GST PMT-05 | Electronic Cash Ledger |
| GST PMT-06 | Challan for deposit of goods and services tax |
| GST PMT-07 | Application for intimating discrepancy relating to payment |
| GST PMT-09 | Transfer of amount from one account head to another in electronic cash ledger |
| GST RFD-01 | Application for Refund |
| GST RFD-01A | Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person |
| GST RFD-01B | Refund Order details |
| GST RFD-02 | Acknowledgment |
| GST RFD-03 | Deficiency Memo |
| GST RFD-04 | Provisional Refund Order |
| GST RFD-05 | Payment Order |
| GST RFD-06 | Refund Sanction/Rejection 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 D |
| 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. |
| GST RFD-10B | Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets) |
| GST RFD-11 | Furnishing of bond or Letter of Undertaking for export of goods or services |
| GST ASMT-01 | Application for Provisional Assessment under section60 |
| GST ASMT-02 | Notice for Seeking Additional Information / Clarification / Documents for provisional assessment |
| GST ASMT-03 | Reply to the notice seeking additional information |
| GST ASMT-04 | Order of Provisional Assessment |
| GST ASMT-05 | Furnishing of Security |
| GST ASMT-06 | Notice for seeking additional information / clarification / documents for final assessment |
| GST ASMT-07 | Final Assessment Order |
| GST ASMT-08 | Application for Withdrawal of Security |
| GST ASMT-09 | Order for release of security or rejecting the application |
| GST ASMT-10 | Notice for intimating discrepancies in the return after scrutiny |
| GST ASMT-11 | Reply to the notice issued under section 61 intimating discrepancies in the return |
| GST ASMT-12 | Order of acceptance of reply against the notice issued under section61 |
| GST ASMT-13 | Assessment order under Section 62 |
| GST ASMT-14 | Show Cause Notice for assessment under section 63 |
| GST ASMT-15 | Assessment order under section 63 |
| GST ASMT-16 | Assessment order under section 64 |
| GST ASMT-17 | Application for withdrawal of assessment order issued under section 64 |
| GST ASMT-18 | Acceptance or Rejection of application filed under section 64 (2) |
| GST ADT-01 | Notice for conducting audit |
| GST ADT-02 | Audit Report under section 65(6) |
| GST ADT-03 | Communication to the registered person for conduct of special audit under section 66 |
| GST ADT-04 | Information of Findings upon Special Audit |
| GST ARA-01 | Application Form for Advance Ruling |
| GST ARA-02 | Appeal to the Appellate Authority for Advance Ruling Rule 106(1) |
| GST ARA-03 | Appeal to the Appellate Authority for Advance Ruling Rule 106(2) |
| GST APL-01 | Appeal to Appellate Authority |
| GST APL-02 | Acknowledgment for submission of appeal |
| GST APL-03 | Application to the Appellate Authority under sub-section (2) of Section 107 |
| GST RVN-01 | Notice under section 108 |
| GST APL-04 | Summary of the demand after issue of order by the appellate authority, revisional authority, tribunal or court |
| GST APL-05 | Appeal to the Appellate Tribunal |
| GST APL-06 | Cross-objections before the Appellate Tribunal |
| GST APL-07 | Application to the Appellate Tribunal under sub section (3) of Section 112 |
| GST APL-08 | Appeal to the High Court under section 117 |
| GST TRAN-1 | Transitional ITC / Stock Statement |
| GST TRAN-2 | 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 |
| GST EWB-01 | E-Way Bill |
| GST EWB-02 | Consolidated E-Way Bill |
| GST EWB-03 | Verification Report |
| GST EWB-04 | Report of detention |
| GST EWB-05 | Application for unblocking of the facility for generation of E-Way Bill |
| GST EWB-06 | Order for permitting / rejecting application for unblocking of the facility for generation of EWay Bill |
| GST INV-1 | Generation of Invoice Reference Number |
| GST INS-01 | Authorisation for inspection or search |
| GST INS-02 | Order of seizure |
| GST INS-03 | Order of prohibition |
| GST INS-04 | Bond for release of goods seized |
| GST INS-05 | Order of release of goods/ things of prishable or hazardous nature |
| GST DRC-01 | Summary of Show Cause Notice |
| GST DRC-01A | Intimation of tax ascertained as being payable under section 73(5)/74(5) |
| GST DRC-02 | Summary of Statement |
| GST DRC-03 | Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement |
| GST DRC-04 | Acknowledgement of acceptance of payment made voluntarily |
| GST DRC-05 | Intimation of conclusion of proceedings |
| GST DRC-06 | Reply to the Show Cause Notice |
| GST DRC-07 | Summary of the order |
| GST DRC-07A | Summary of the order creating demand under existing laws |
| GST DRC-08 | Summary of Rectification /Withdrawal Order |
| GST DRC-08A | Amendment/Modification of summary of the order creating demand under existing laws |
| GST DRC-09 | Order for recovery through specified officer under section 79 |
| GST DRC-10 | Notice for Auction of Goods under section 79 (1) (b) of the Act |
| GST DRC-11 | Notice to successful bidder |
| GST DRC-12 | Sale Certificate |
| GST DRC-13 | Notice to a third person under section 79(1) (c) |
| GST DRC-14 | Certificate of Payment to a Third Person |
| GST DRC-15 | Application before the civil court requesting execution for a decree |
| GST DRC-16 | Notice for attachment and sale of immovable/movable goods/shares under section 79 |
| GST DRC-17 | Notice for Auction of Immovable/Movable Property under section 79(1) (d) |
| GST DRC-18 | Certificate action under clause (e) of sub-section (1) section 79 |
| GST DRC-19 | Application to the Magistrate for Recovery as Fine |
| GST DRC-20 | Application for Deferred Payment/ Payment in Instalments |
| GST DRC-21 | Order for acceptance/rejection of application for deferred payment / payment in instalments |
| GST DRC-22 | Provisional attachment of property under section83 |
| GST DRC-23 | Restoration of provisionally attached property / bank account under section83 |
| GST DRC-24 | Intimation to Liquidator for recovery of amount |
| GST DRC-25 | Continuation of Recovery Proceedings |
| GST CPD-01 | Application for Compounding of Offence |
| GST CPD-02 | Order for rejection / allowance of compounding of offence |
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GDTR 2B and GST REG 31 to be added and GSTR-2 and GSTR-3 to be taken away
This is awesome to collect all information on one link, thanks for the post.