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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April 2021