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GST Forms · Rule-linked operational library

GST Forms and Filing Handbook

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.

Current 2025–26 changes: APL-02A and APL-04A entered the GSTAT workflow from 22 September 2025; REG-32 and REG-33 entered the Rule 14A simplified-registration workflow from 1 November 2025; GSTR-9/GSTR-9C and RFD-04 also received material 2025 amendments. Use transaction/filing-date controls.
170
operational handbook pages
145
form-version control pages
237
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

FORM GST ARA-01

Application for advance ruling

Check family Rule set

FORM GST ARA-02

Appeal to Appellate Authority for Advance Ruling

Check family Rule set

FORM GST ARA-03

Application / reference by specified officer to advance-ruling appellate process

Check family Rule set

Appeal and revision

FORM GST APL-01

Appeal to the Appellate Authority

Rule 108, Rule 109C

FORM GST APL-01W

Application for withdrawal of appeal

Check family Rule set

FORM GST APL-02

Acknowledgement in first-appellate process / legacy acknowledgement where applicable

Rule 109C

FORM GST APL-02A

Two-stage GSTAT provisional/final acknowledgement (Parts A and B)

Rule 110, Rule 111

FORM GST APL-03

Departmental application to Appellate Authority

Rule 109, Rule 109C

FORM GST APL-04

Summary of order of Appellate Authority / Revisional Authority

Rule 113, Rule 115, Rule 164

FORM GST APL-04A

Summary of order of the Appellate Tribunal

Rule 113

FORM GST APL-05

Appeal to the Appellate Tribunal

Rule 110

FORM GST APL-06

Cross-objections / response in Appellate Tribunal proceedings

Rule 110

FORM GST APL-07

Departmental application to the Appellate Tribunal

Rule 110, Rule 111

FORM GST APL-08

Appeal / proceeding form for higher appellate route as prescribed

Rule 114

Assessment and scrutiny

FORM GST ASMT-01

Application for provisional assessment

Check family Rule set

FORM GST ASMT-02

Notice seeking additional information for provisional assessment

Rule 98

FORM GST ASMT-03

Reply to provisional-assessment notice

Check family Rule set

FORM GST ASMT-04

Order allowing provisional assessment

Check family Rule set

FORM GST ASMT-05

Bond / security for provisional assessment

Check family Rule set

FORM GST ASMT-06

Notice for final assessment

Rule 98

FORM GST ASMT-07

Final assessment order

Rule 98

FORM GST ASMT-08

Application for release of security

Check family Rule set

FORM GST ASMT-09

Order for release of security

Check family Rule set

FORM GST ASMT-10

Notice for scrutiny of return

Rule 99

FORM GST ASMT-11

Reply to scrutiny notice

Rule 99

FORM GST ASMT-12

Order / communication accepting explanation and closing scrutiny

Rule 99

FORM GST ASMT-13

Best-judgment assessment order for non-filers

Rule 100

FORM GST ASMT-14

Show-cause notice for assessment of unregistered person

Rule 100

FORM GST ASMT-15

Assessment order for unregistered person

Rule 100

FORM GST ASMT-16

Summary assessment order in special cases

Check family Rule set

FORM GST ASMT-17

Application for withdrawal of summary assessment order

Rule 100

FORM GST ASMT-18

Order accepting / rejecting withdrawal of summary assessment

Rule 100

Audit

FORM GST ADT-01

Notice for conducting GST audit

Check family Rule set

FORM GST ADT-02

Communication of audit findings

Rule 101

FORM GST ADT-03

Communication / direction for special audit

Check family Rule set

FORM GST ADT-04

Communication of findings of special audit

Rule 102

Composition levy

FORM GST CMP-01

Legacy intimation to pay tax under composition

Rule 3

FORM GST CMP-02

Intimation to opt for composition levy

Rule 3

FORM GST CMP-03

Statement of stock / inward supplies linked to composition transition

Rule 3

FORM GST CMP-04

Intimation / application for withdrawal from composition levy

Rule 6

FORM GST CMP-05

Show-cause notice on composition eligibility

Rule 6

FORM GST CMP-06

Reply to composition show-cause notice

Rule 6

FORM GST CMP-07

Order accepting / denying composition treatment

Rule 6

FORM GST CMP-08

Statement-cum-challan for quarterly composition payment

Rule 62, Rule 67A

Demand and recovery

FORM GST DRC-01

Summary of show-cause notice

Rule 100, Rule 142

FORM GST DRC-02

Summary of statement for subsequent tax periods

Rule 142

FORM GST DRC-03

Intimation of voluntary payment / payment against notice or order

Rule 164

FORM GST DRC-03A

Application to adjust amount paid through DRC-03 against a demand

Rule 142, Rule 164

FORM GST DRC-04

Acknowledgement of voluntary payment

Rule 142

FORM GST DRC-05

Intimation of conclusion of proceedings

Check family Rule set

FORM GST DRC-06

Reply to show-cause notice

Check family Rule set

FORM GST DRC-07

Summary of adjudication order and demand

Rule 100

FORM GST DRC-08

Summary of rectification / withdrawal of order

Check family Rule set

FORM GST DRC-09

Recovery through deduction / specified recovery mechanism

Rule 143

FORM GST DRC-10

Notice for auction of goods under recovery

Rule 144

FORM GST DRC-11

Notice to successful bidder

Rule 144, Rule 147

FORM GST DRC-12

Transfer / delivery of goods to successful bidder

Rule 144, Rule 147

FORM GST DRC-13

Notice to a third person for recovery

Rule 145

FORM GST DRC-14

Certificate / confirmation relating to third-party payment

Rule 145

FORM GST DRC-15

Recovery application / certificate under prescribed recovery process

Check family Rule set

FORM GST DRC-16

Notice / order for attachment and sale of property

Check family Rule set

FORM GST DRC-17

Notice for auction of immovable property

Check family Rule set

FORM GST DRC-18

Certificate of sale

Rule 155

FORM GST DRC-19

Recovery / property administration form under the prescribed process

Check family Rule set

FORM GST DRC-20

Application for deferred payment or payment in instalments

Check family Rule set

FORM GST DRC-21

Order on deferred payment / instalments

Check family Rule set

FORM GST DRC-22

Order of provisional attachment

Rule 159

FORM GST DRC-23

Order restoring provisionally attached property / bank account

Rule 159

FORM GST DRC-24

Recovery control / demand register form under prescribed process

Check family Rule set

E-way bill

FORM GST EWB-01

E-Way Bill

Rule 138, Rule 138A

FORM GST EWB-02

Consolidated E-Way Bill

Rule 138

FORM GST EWB-03

Summary report of inspection of goods in movement

Rule 138C

FORM GST EWB-04

Report of detention beyond prescribed period

Rule 138D

FORM GST EWB-05

Application for unblocking e-way bill generation facility

Rule 138E

FORM GST EWB-06

Order permitting / rejecting unblocking of e-way bill generation facility

Rule 138E

Input tax credit

FORM GST ITC-01

Declaration for claiming input tax credit in special circumstances

Rule 6

FORM GST ITC-02

Transfer of input tax credit on sale, merger, amalgamation, lease or transfer of business

Rule 41

FORM GST ITC-03

Reversal / payment of input tax credit in specified special circumstances

Rule 3

FORM GST ITC-04

Details of goods/capital goods sent to and received from job workers

Check family Rule set

FORM GST ITC-04A

Legacy / special job-work credit control form

Check family Rule set

Inspection, search and seizure

FORM GST INS-01

Authorisation for inspection or search

Check family Rule set

FORM GST INS-02

Order of seizure

Rule 139

FORM GST INS-03

Order of prohibition

Rule 139

FORM GST INS-04

Bond for release of seized goods

Check family Rule set

FORM GST INS-05

Order of release of goods / documents / things

Rule 141

Letter of Undertaking

FORM GST LUT-RFD-11

Letter of Undertaking for zero-rated supply without payment of integrated tax

Rule 96A

Movement, interception and detention

FORM GST MOV-01

Movement, interception and detention — prescribed form / control record MOV-01

Check family Rule set

FORM GST MOV-02

Movement, interception and detention — prescribed form / control record MOV-02

Check family Rule set

FORM GST MOV-03

Movement, interception and detention — prescribed form / control record MOV-03

Check family Rule set

FORM GST MOV-04

Movement, interception and detention — prescribed form / control record MOV-04

Check family Rule set

FORM GST MOV-05

Movement, interception and detention — prescribed form / control record MOV-05

Check family Rule set

FORM GST MOV-06

Movement, interception and detention — prescribed form / control record MOV-06

Check family Rule set

FORM GST MOV-07

Movement, interception and detention — prescribed form / control record MOV-07

Check family Rule set

FORM GST MOV-08

Movement, interception and detention — prescribed form / control record MOV-08

Check family Rule set

FORM GST MOV-09

Movement, interception and detention — prescribed form / control record MOV-09

Check family Rule set

FORM GST MOV-10

Movement, interception and detention — prescribed form / control record MOV-10

Check family Rule set

FORM GST MOV-11

Movement, interception and detention — prescribed form / control record MOV-11

Check family Rule set

Payments and electronic ledgers

FORM GST PMT-01

Electronic liability register

Rule 85, Rule 142A

FORM GST PMT-02

Electronic credit ledger

Rule 86

FORM GST PMT-03

Order for re-credit / credit-ledger restoration in prescribed cases

Rule 86, Rule 87, Rule 92, Rule 93

FORM GST PMT-03A

Re-credit / restoration order in specified refund or demand situations

Check family Rule set

FORM GST PMT-04

Communication of discrepancy in electronic credit ledger

Rule 85, Rule 86, Rule 87

FORM GST PMT-05

Electronic cash ledger

Rule 87

FORM GST PMT-06

Challan for deposit of tax, interest, penalty, fee or other amount

Rule 61, Rule 87

FORM GST PMT-07

Application / communication where payment is not reflected

Rule 87

FORM GST PMT-08

Statement for payment of self-assessed tax under the applicable quarterly framework

Check family Rule set

FORM GST PMT-09

Transfer of amount within electronic cash ledger

Rule 87

FORM GST PMT-09A

Special cash-ledger transfer / adjustment control form

Check family Rule set

FORM GST PMT-09B

Special cash-ledger transfer / adjustment control form

Check family Rule set

Refunds

FORM GST RFD-01

Application for refund

Rule 89, Rule 90

FORM GST RFD-01A

Legacy/manual refund application control

Check family Rule set

FORM GST RFD-02

Acknowledgement of refund application

Rule 90, Rule 95

FORM GST RFD-03

Deficiency memo

Rule 90

FORM GST RFD-04

Order sanctioning provisional refund

Rule 90, Rule 91

FORM GST RFD-05

Payment advice

Rule 90, Rule 91, Rule 92, Rule 94

FORM GST RFD-06

Refund sanction / rejection order

Rule 90, Rule 92, Rule 96

FORM GST RFD-07

Order for withholding / adjustment of refund

Rule 90, Rule 92, Rule 96

FORM GST RFD-08

Show-cause notice proposing rejection of refund

Rule 90

FORM GST RFD-09

Reply to refund show-cause notice

Check family Rule set

FORM GST RFD-10

Refund application by specialised agency / UIN category

Rule 95

FORM GST RFD-11

Letter of Undertaking for export without payment of integrated tax

Rule 96

Registration

FORM GST REG-01

Application for Registration

Rule 3

FORM GST REG-02

Acknowledgement of registration application

Check family Rule set

FORM GST REG-03

Notice seeking additional information, clarification or documents

Check family Rule set

FORM GST REG-04

Reply / clarification to registration notice

Check family Rule set

FORM GST REG-05

Order rejecting registration / specified registration request

Check family Rule set

FORM GST REG-06

Registration Certificate

Check family Rule set

FORM GST REG-07

Application for registration as tax deductor or tax collector at source

Check family Rule set

FORM GST REG-08

Order cancelling TDS/TCS registration

Check family Rule set

FORM GST REG-09

Application for registration by non-resident taxable person

Check family Rule set

FORM GST REG-10

Application for registration by specified online supplier from outside India

Check family Rule set

FORM GST REG-11

Application for extension of registration period for casual / non-resident taxable person

Check family Rule set

FORM GST REG-12

Order of temporary / suo motu registration and, when commenced, temporary identification number

Check family Rule set

FORM GST REG-13

Application / order relating to Unique Identity Number

Check family Rule set

FORM GST REG-14

Application for amendment of registration particulars

Check family Rule set

FORM GST REG-15

Order of amendment of registration

Check family Rule set

FORM GST REG-16

Application for cancellation of registration

Check family Rule set

FORM GST REG-17

Show-cause notice for cancellation of registration

Check family Rule set

FORM GST REG-18

Reply to cancellation show-cause notice

Check family Rule set

FORM GST REG-19

Order for cancellation of registration

Check family Rule set

FORM GST REG-20

Order dropping cancellation proceedings

Check family Rule set

FORM GST REG-21

Application for revocation of cancellation of registration

Check family Rule set

FORM GST REG-22

Order revoking cancellation of registration

Check family Rule set

FORM GST REG-23

Show-cause notice proposing rejection of revocation application

Check family Rule set

FORM GST REG-24

Reply to notice on revocation application

Check family Rule set

FORM GST REG-25

Provisional registration certificate under migration framework

Check family Rule set

FORM GST REG-26

Migration / enrolment application under transitional framework

Check family Rule set

FORM GST REG-27

Notice in migration/provisional-registration process

Check family Rule set

FORM GST REG-28

Order in migration/provisional-registration process

Check family Rule set

FORM GST REG-29

Application in legacy provisional-registration cancellation process

Check family Rule set

FORM GST REG-30

Report of physical verification of place of business

Check family Rule set

FORM GST REG-31

Intimation / notice linked to suspension of registration

Check family Rule set

FORM GST REG-32

Application for Withdrawal from option under Rule 14A

Rule 14A

FORM GST REG-33

Order on Withdrawal from option under Rule 14A

Rule 14A

Returns and statements

FORM GST GSTR-1

Details of outward supplies

Rule 59

FORM GST GSTR-10

Final return after cancellation

Check family Rule set

FORM GST GSTR-11

Statement by UIN holder for refund-related inward supplies

Check family Rule set

FORM GST GSTR-1A

Optional amendment / additional outward-supply details before GSTR-3B for the same tax period

Rule 59

FORM GST GSTR-3B

Summary return and discharge of self-assessed tax

Rule 61

FORM GST GSTR-4

Annual return for composition taxpayers / specified scheme

Check family Rule set

FORM GST GSTR-5

Return for non-resident taxable person

Check family Rule set

FORM GST GSTR-5A

Return for specified OIDAR / online suppliers from outside India

Check family Rule set

FORM GST GSTR-6

Input Service Distributor return

Rule 65

FORM GST GSTR-7

Return for tax deducted at source

Check family Rule set

FORM GST GSTR-8

Statement for tax collected at source by e-commerce operator

Check family Rule set

FORM GST GSTR-9

Annual return

Rule 80

FORM GST GSTR-9C

Reconciliation statement

Rule 80

Transitional credit

FORM GST TRAN-1

Declaration of transitional input tax credit

Rule 117, Rule 118, Rule 119, Rule 120, Rule 120A

FORM GST TRAN-2

Statement for transitional credit in specified stock cases

Check family Rule set

FORM GST TRAN-3

Transitional credit / document-transfer statement under legacy provisions

Check family Rule set