Appendix F: GST Forms Guide

Forms are grouped by prefix and filed on the common portal.

Registration (REG)

Form	Purpose
REG-01	Application for registration
REG-06	Registration certificate
REG-14	Application for amendment
REG-16	Application for cancellation by the taxpayer
REG-17, REG-18	Notice for cancellation by officer; reply
REG-19	Order of cancellation
REG-21, REG-22	Application for revocation; order of revocation
REG-31	Intimation of suspension or proposed cancellation
REG-32	Withdrawal from the rule 14A option

Return forms are the ones handled every month. GSTR-2A and GSTR-2B are system-generated statements, not returns.

Form	Purpose
GSTR-1 and GSTR-1A	Outward supplies; amendment of current period GSTR-1 before GSTR-3B
GSTR-2A, GSTR-2B	Dynamic and static statements of inward supplies and ITC
GSTR-3B	Summary return and tax payment
GSTR-4	Annual return of composition taxpayer
GSTR-5, GSTR-5A	Non-resident taxable person; OIDAR supplier
GSTR-6	Input Service Distributor
GSTR-7, GSTR-8	TDS deductor; TCS collector (ECO)
GSTR-9, GSTR-9C	Annual return; reconciliation statement
GSTR-10	Final return on cancellation

These forms deal with the movement of credit, cash and refunds.

Form	Purpose
ITC-01	Claim of ITC under section 18(1) on new registration or exit from composition
ITC-02	Transfer of ITC on sale, merger or amalgamation
ITC-03	Reversal of ITC on opting for composition or supplies becoming exempt
ITC-04	Goods sent to and received from job workers
PMT-06	Challan for deposit of tax, interest, fee
PMT-09	Transfer of amount between heads in the cash ledger
RFD-01	Refund application
RFD-02, RFD-03	Acknowledgement; deficiency memo
RFD-04, RFD-06	Provisional refund order; final refund order
RFD-11	Letter of Undertaking or bond for exports without payment of tax

These are the notice and order forms. Always check the form number: it tells you which section the officer is acting under.

Form	Purpose
DRC-01A	Pre-notice intimation of tax ascertained
DRC-01	Summary of show cause notice
DRC-01B, DRC-01C	Intimation of GSTR-1 v. GSTR-3B gap; ITC gap against GSTR-2B
DRC-03	Voluntary payment or payment against intimation
DRC-03A	Linking a DRC-03 payment to a demand order
DRC-06	Reply to show cause notice
DRC-07	Summary of order (becomes the recovery demand)
DRC-13	Garnishee notice to a third person
DRC-20	Application for instalments
DRC-22	Provisional attachment
ASMT-10, ASMT-11, ASMT-12	Scrutiny notice; reply; order accepting reply
ASMT-13, ASMT-14	Best judgement assessment of non-filer; notice to unregistered person
ADT-01, ADT-02	Notice of departmental audit; audit report
ADT-03, ADT-04	Direction for special audit; its findings

The remaining groups cover disputes, goods in transit, searches, composition and the section 128A waiver scheme.

Form	Purpose
APL-01	Appeal to Appellate Authority
APL-04	Summary of appellate order
APL-05, APL-06	Appeal to Appellate Tribunal; cross-objections
MOV-01, MOV-02	Statement of person in charge; order for physical verification
MOV-04	Physical verification report
MOV-06, MOV-07	Detention order; notice under section 129
MOV-09	Order of demand of penalty under section 129
INS-01	Authorisation for inspection or search
INS-02, INS-03	Seizure order; prohibition order
CMP-02, CMP-03	Intimation to opt for composition; stock details
CMP-04	Intimation of withdrawal from composition
CMP-08	Quarterly statement of composition taxpayer
SPL-01, SPL-02	Application for waiver under section 128A (against notice; against order)