GST Forms and Filing Handbook
Reviewed by CA Nikhil Gupta and Kajri Singh · Last reviewed 28 July 2026
Start with the legal trigger, then open the form. This library separates professional handbooks from noindex form-version control pages so a generic blank-form page is never mistaken for filing advice.
operational handbook pages
form-version control pages
distinct local form/control identifiers
Official sources
Use the official source for the controlling wording, footnotes, effective date and amendment history.
Source review date: 2026-07-28. Historical-period questions require the version applicable to the transaction date.
Advance ruling
Appeal and revision
FORM GST APL-01
Appeal to the Appellate Authority
Rule 108, Rule 109CFORM GST APL-01W
Application for withdrawal of appeal
Check family Rule setFORM GST APL-02
Acknowledgement in first-appellate process / legacy acknowledgement where applicable
Rule 109CFORM GST APL-02A
Two-stage GSTAT provisional/final acknowledgement (Parts A and B)
Rule 110, Rule 111FORM GST APL-03
Departmental application to Appellate Authority
Rule 109, Rule 109CFORM GST APL-04
Summary of order of Appellate Authority / Revisional Authority
Rule 113, Rule 115, Rule 164FORM GST APL-04A
Summary of order of the Appellate Tribunal
Rule 113FORM GST APL-05
Appeal to the Appellate Tribunal
Rule 110FORM GST APL-06
Cross-objections / response in Appellate Tribunal proceedings
Rule 110FORM GST APL-07
Departmental application to the Appellate Tribunal
Rule 110, Rule 111FORM GST APL-08
Appeal / proceeding form for higher appellate route as prescribed
Rule 114Assessment and scrutiny
FORM GST ASMT-01
Application for provisional assessment
Check family Rule setFORM GST ASMT-02
Notice seeking additional information for provisional assessment
Rule 98FORM GST ASMT-03
Reply to provisional-assessment notice
Check family Rule setFORM GST ASMT-04
Order allowing provisional assessment
Check family Rule setFORM GST ASMT-05
Bond / security for provisional assessment
Check family Rule setFORM GST ASMT-06
Notice for final assessment
Rule 98FORM GST ASMT-07
Final assessment order
Rule 98FORM GST ASMT-08
Application for release of security
Check family Rule setFORM GST ASMT-09
Order for release of security
Check family Rule setFORM GST ASMT-10
Notice for scrutiny of return
Rule 99FORM GST ASMT-11
Reply to scrutiny notice
Rule 99FORM GST ASMT-12
Order / communication accepting explanation and closing scrutiny
Rule 99FORM GST ASMT-13
Best-judgment assessment order for non-filers
Rule 100FORM GST ASMT-14
Show-cause notice for assessment of unregistered person
Rule 100FORM GST ASMT-15
Assessment order for unregistered person
Rule 100FORM GST ASMT-16
Summary assessment order in special cases
Check family Rule setFORM GST ASMT-17
Application for withdrawal of summary assessment order
Rule 100FORM GST ASMT-18
Order accepting / rejecting withdrawal of summary assessment
Rule 100Audit
Composition levy
FORM GST CMP-01
Legacy intimation to pay tax under composition
Rule 3FORM GST CMP-02
Intimation to opt for composition levy
Rule 3FORM GST CMP-03
Statement of stock / inward supplies linked to composition transition
Rule 3FORM GST CMP-04
Intimation / application for withdrawal from composition levy
Rule 6FORM GST CMP-05
Show-cause notice on composition eligibility
Rule 6FORM GST CMP-06
Reply to composition show-cause notice
Rule 6FORM GST CMP-07
Order accepting / denying composition treatment
Rule 6FORM GST CMP-08
Statement-cum-challan for quarterly composition payment
Rule 62, Rule 67ADemand and recovery
FORM GST DRC-01
Summary of show-cause notice
Rule 100, Rule 142FORM GST DRC-02
Summary of statement for subsequent tax periods
Rule 142FORM GST DRC-03
Intimation of voluntary payment / payment against notice or order
Rule 164FORM GST DRC-03A
Application to adjust amount paid through DRC-03 against a demand
Rule 142, Rule 164FORM GST DRC-04
Acknowledgement of voluntary payment
Rule 142FORM GST DRC-05
Intimation of conclusion of proceedings
Check family Rule setFORM GST DRC-06
Reply to show-cause notice
Check family Rule setFORM GST DRC-07
Summary of adjudication order and demand
Rule 100FORM GST DRC-08
Summary of rectification / withdrawal of order
Check family Rule setFORM GST DRC-09
Recovery through deduction / specified recovery mechanism
Rule 143FORM GST DRC-10
Notice for auction of goods under recovery
Rule 144FORM GST DRC-11
Notice to successful bidder
Rule 144, Rule 147FORM GST DRC-12
Transfer / delivery of goods to successful bidder
Rule 144, Rule 147FORM GST DRC-13
Notice to a third person for recovery
Rule 145FORM GST DRC-14
Certificate / confirmation relating to third-party payment
Rule 145FORM GST DRC-15
Recovery application / certificate under prescribed recovery process
Check family Rule setFORM GST DRC-16
Notice / order for attachment and sale of property
Check family Rule setFORM GST DRC-17
Notice for auction of immovable property
Check family Rule setFORM GST DRC-18
Certificate of sale
Rule 155FORM GST DRC-19
Recovery / property administration form under the prescribed process
Check family Rule setFORM GST DRC-20
Application for deferred payment or payment in instalments
Check family Rule setFORM GST DRC-21
Order on deferred payment / instalments
Check family Rule setFORM GST DRC-22
Order of provisional attachment
Rule 159FORM GST DRC-23
Order restoring provisionally attached property / bank account
Rule 159FORM GST DRC-24
Recovery control / demand register form under prescribed process
Check family Rule setE-way bill
FORM GST EWB-01
E-Way Bill
Rule 138, Rule 138AFORM GST EWB-02
Consolidated E-Way Bill
Rule 138FORM GST EWB-03
Summary report of inspection of goods in movement
Rule 138CFORM GST EWB-04
Report of detention beyond prescribed period
Rule 138DFORM GST EWB-05
Application for unblocking e-way bill generation facility
Rule 138EFORM GST EWB-06
Order permitting / rejecting unblocking of e-way bill generation facility
Rule 138EInput tax credit
FORM GST ITC-01
Declaration for claiming input tax credit in special circumstances
Rule 6FORM GST ITC-02
Transfer of input tax credit on sale, merger, amalgamation, lease or transfer of business
Rule 41FORM GST ITC-03
Reversal / payment of input tax credit in specified special circumstances
Rule 3FORM GST ITC-04
Details of goods/capital goods sent to and received from job workers
Check family Rule setFORM GST ITC-04A
Legacy / special job-work credit control form
Check family Rule setInspection, search and seizure
Letter of Undertaking
Movement, interception and detention
FORM GST MOV-01
Movement, interception and detention — prescribed form / control record MOV-01
Check family Rule setFORM GST MOV-02
Movement, interception and detention — prescribed form / control record MOV-02
Check family Rule setFORM GST MOV-03
Movement, interception and detention — prescribed form / control record MOV-03
Check family Rule setFORM GST MOV-04
Movement, interception and detention — prescribed form / control record MOV-04
Check family Rule setFORM GST MOV-05
Movement, interception and detention — prescribed form / control record MOV-05
Check family Rule setFORM GST MOV-06
Movement, interception and detention — prescribed form / control record MOV-06
Check family Rule setFORM GST MOV-07
Movement, interception and detention — prescribed form / control record MOV-07
Check family Rule setFORM GST MOV-08
Movement, interception and detention — prescribed form / control record MOV-08
Check family Rule setFORM GST MOV-09
Movement, interception and detention — prescribed form / control record MOV-09
Check family Rule setFORM GST MOV-10
Movement, interception and detention — prescribed form / control record MOV-10
Check family Rule setFORM GST MOV-11
Movement, interception and detention — prescribed form / control record MOV-11
Check family Rule setPayments and electronic ledgers
FORM GST PMT-01
Electronic liability register
Rule 85, Rule 142AFORM GST PMT-02
Electronic credit ledger
Rule 86FORM GST PMT-03
Order for re-credit / credit-ledger restoration in prescribed cases
Rule 86, Rule 87, Rule 92, Rule 93FORM GST PMT-03A
Re-credit / restoration order in specified refund or demand situations
Check family Rule setFORM GST PMT-04
Communication of discrepancy in electronic credit ledger
Rule 85, Rule 86, Rule 87FORM GST PMT-05
Electronic cash ledger
Rule 87FORM GST PMT-06
Challan for deposit of tax, interest, penalty, fee or other amount
Rule 61, Rule 87FORM GST PMT-07
Application / communication where payment is not reflected
Rule 87FORM GST PMT-08
Statement for payment of self-assessed tax under the applicable quarterly framework
Check family Rule setFORM GST PMT-09
Transfer of amount within electronic cash ledger
Rule 87FORM GST PMT-09A
Special cash-ledger transfer / adjustment control form
Check family Rule setFORM GST PMT-09B
Special cash-ledger transfer / adjustment control form
Check family Rule setRefunds
FORM GST RFD-01
Application for refund
Rule 89, Rule 90FORM GST RFD-01A
Legacy/manual refund application control
Check family Rule setFORM GST RFD-02
Acknowledgement of refund application
Rule 90, Rule 95FORM GST RFD-03
Deficiency memo
Rule 90FORM GST RFD-04
Order sanctioning provisional refund
Rule 90, Rule 91FORM GST RFD-05
Payment advice
Rule 90, Rule 91, Rule 92, Rule 94FORM GST RFD-06
Refund sanction / rejection order
Rule 90, Rule 92, Rule 96FORM GST RFD-07
Order for withholding / adjustment of refund
Rule 90, Rule 92, Rule 96FORM GST RFD-08
Show-cause notice proposing rejection of refund
Rule 90FORM GST RFD-09
Reply to refund show-cause notice
Check family Rule setFORM GST RFD-10
Refund application by specialised agency / UIN category
Rule 95FORM GST RFD-11
Letter of Undertaking for export without payment of integrated tax
Rule 96Registration
FORM GST REG-01
Application for Registration
Rule 3FORM GST REG-02
Acknowledgement of registration application
Check family Rule setFORM GST REG-03
Notice seeking additional information, clarification or documents
Check family Rule setFORM GST REG-04
Reply / clarification to registration notice
Check family Rule setFORM GST REG-05
Order rejecting registration / specified registration request
Check family Rule setFORM GST REG-06
Registration Certificate
Check family Rule setFORM GST REG-07
Application for registration as tax deductor or tax collector at source
Check family Rule setFORM GST REG-08
Order cancelling TDS/TCS registration
Check family Rule setFORM GST REG-09
Application for registration by non-resident taxable person
Check family Rule setFORM GST REG-10
Application for registration by specified online supplier from outside India
Check family Rule setFORM GST REG-11
Application for extension of registration period for casual / non-resident taxable person
Check family Rule setFORM GST REG-12
Order of temporary / suo motu registration and, when commenced, temporary identification number
Check family Rule setFORM GST REG-13
Application / order relating to Unique Identity Number
Check family Rule setFORM GST REG-14
Application for amendment of registration particulars
Check family Rule setFORM GST REG-15
Order of amendment of registration
Check family Rule setFORM GST REG-16
Application for cancellation of registration
Check family Rule setFORM GST REG-17
Show-cause notice for cancellation of registration
Check family Rule setFORM GST REG-18
Reply to cancellation show-cause notice
Check family Rule setFORM GST REG-19
Order for cancellation of registration
Check family Rule setFORM GST REG-20
Order dropping cancellation proceedings
Check family Rule setFORM GST REG-21
Application for revocation of cancellation of registration
Check family Rule setFORM GST REG-22
Order revoking cancellation of registration
Check family Rule setFORM GST REG-23
Show-cause notice proposing rejection of revocation application
Check family Rule setFORM GST REG-24
Reply to notice on revocation application
Check family Rule setFORM GST REG-25
Provisional registration certificate under migration framework
Check family Rule setFORM GST REG-26
Migration / enrolment application under transitional framework
Check family Rule setFORM GST REG-27
Notice in migration/provisional-registration process
Check family Rule setFORM GST REG-28
Order in migration/provisional-registration process
Check family Rule setFORM GST REG-29
Application in legacy provisional-registration cancellation process
Check family Rule setFORM GST REG-30
Report of physical verification of place of business
Check family Rule setFORM GST REG-31
Intimation / notice linked to suspension of registration
Check family Rule setFORM GST REG-32
Application for Withdrawal from option under Rule 14A
Rule 14AFORM GST REG-33
Order on Withdrawal from option under Rule 14A
Rule 14AReturns and statements
FORM GST GSTR-1
Details of outward supplies
Rule 59FORM GST GSTR-10
Final return after cancellation
Check family Rule setFORM GST GSTR-11
Statement by UIN holder for refund-related inward supplies
Check family Rule setFORM GST GSTR-1A
Optional amendment / additional outward-supply details before GSTR-3B for the same tax period
Rule 59FORM GST GSTR-3B
Summary return and discharge of self-assessed tax
Rule 61FORM GST GSTR-4
Annual return for composition taxpayers / specified scheme
Check family Rule setFORM GST GSTR-5
Return for non-resident taxable person
Check family Rule setFORM GST GSTR-5A
Return for specified OIDAR / online suppliers from outside India
Check family Rule setFORM GST GSTR-6
Input Service Distributor return
Rule 65FORM GST GSTR-7
Return for tax deducted at source
Check family Rule setFORM GST GSTR-8
Statement for tax collected at source by e-commerce operator
Check family Rule setFORM GST GSTR-9
Annual return
Rule 80FORM GST GSTR-9C
Reconciliation statement
Rule 80Transitional credit
FORM GST TRAN-1
Declaration of transitional input tax credit
Rule 117, Rule 118, Rule 119, Rule 120, Rule 120AFORM GST TRAN-2
Statement for transitional credit in specified stock cases
Check family Rule setFORM GST TRAN-3
Transitional credit / document-transfer statement under legacy provisions
Check family Rule set