List of GST Forms Download

GST FORMS DOWNLOAD

1. Registration
2. Returns / Statement
3. Challan
4. Refund Forms ( Center)
5. Refund Forms (State)
6. Invoice Format

REGISTRATION
SR.No.
FORMSDescriptions
1
REG-1Application for Registration under Section 19(1) GST Act, 20.
2
REG-2Acknowledgment
3
REG-3Notice for Seeking Additional Information / Clarification / Documents relating to Application for<<Registration/Amendment/Cancellation >>
4
REG-4Application for filing clarification/additional information/document for
<<Registration/Amendment/Cancellation/Revocation of Cancellation>>
5
REG-5Order of Rejection of Application for <Registration / Amendment / Cancellation/ Revocation of Cancellation>
6
REG-6Registration Certificate issued U/s 19(8A) of the GST Act, 20.
7
REG-7Application for Registration as TDS or TCS U/s 19(1) of the GST Act. 20
8
REG-8Order of Cancellation of Application for Registration as TDS/TCS U/s 21 of the GST Act.
9
REG-9Application for Allotment of Unique ID Number (UIN) to UN Bodies/ Embassies /any other person U/s 19(6) of the GST Act.
10
REG-10Application for Registration for Non Resident Taxable Person
11
REG-11Application for Amendment in Particulars subsequent to Registration
12
REG-12Order of Amendment of existing Registration
13
REG-13Order of Allotment of Temporary Registration/ Suo Moto Registration
14
REG-14Application for Cancellation of Registration under GST Act. 20
15
REG-15Show Cause Notice for Cancellation of Registration
16
REG-16Order for Cancellation of Registration
17
REG-17Application for Revocation of Cancelled Registration under GST Act, 20
18
REG-18Order for Approval of Application for Revocation of Cancelled Registration
19
REG-19Notice for Seeking Clarification / Documents relating to Application for
<< Revocation of Cancellation>>
20
REG-20Application for Enrolment of Existing Taxpayer
21
REG-21Provisional Registration Certificate to Existing Tax Payer.
22
REG-22Order for Cancellation of Provisional Registration
23
REG-23Intimation of discrepancies in Application for Enrolment of Provisional ID of Existing Tax Payer
24
REG-24Application for Cancellation of Registration for the Migrated Taxpayers not liable for registration under GST Act. 20
25
REG-25Application for extension of registration period by Casual / Non-Resident taxable person
26
REG-26Form for Field Visit Report

RETURNS / STATEMENTS
SR.No.
FORMSDescriptions
1
GST-R-1Details of Outword supplies of taxable goods and / or services effected.
2
GST-R-1ADetails of outward supplies as added, corrected or deleted by the recipient
3
GST-R-2Details of inward supplies of taxable goods and/or services claiming input tax credit
4
GST-R-2ADetails of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier
5
GST-R-3Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax
6
GST-R-3ANotice to a registered taxable person who fails to furnish return under section 27 and section 31
7
GST-R-4Quarterly Return for compounding Taxable persons
8
GST-R-4ADetails of inward supplies made available to the recipient registered under composition scheme on the basis of FORM GSTR-1 furnished by the supplier
9
GST-R-5Return for Non-Resident foreign taxable person
10
GST-R-6ISD return
11
GST-R-6ADetails of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier
12
GST-R-7Return for authorities deducting tax at source
13
GST-R-7ATDS Certificate
14
GST-R-8Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (1) of section 43C
15
GST-R-9Annual return
16
GST-R-9ASimplified Annual return by Compounding taxable persons registered under section 8
17
GST-R-9BReconciliation Statement
18
GST-R-10Final return
19
GST-R-11Details of inward supplies to be furnished by a person having UIN
20
GST-TRP-1Application for enrolment as Tax return preparer
21
GST-TRP-2Enrolment certificate as Tax return preparer
22
GST-TRP-3Show cause to as Tax return preparer
23
GST-TRP-4Order of cancelling enrolment as Tax return preparer
24
GST-TRP-5List of Tax return preparers
25
GST-TRP-6Consent of taxable person to Tax return preparer
26
GST-TRP-7Withdrawal of authorization to tax return preparer
27
GST-9AAudit Report
28
GST-ITC-1AITC Mismatch Report
CHALLAN
SR.No.
FORMSDescriptions
1
GST-PMT-1Electronic Tax Liability Register of Taxpayer (Part–I: Return related liabilitiesElectronic Tax Liability Register of Taxpayer (Part–II: Other than return related liabilities)
2
GST-PMT-2Electronic Credit Ledger
3
GST-PMT-2AOrder for re-credit of the amount to cash or credit ledger
4
GST-PMT-3Electronic Cash Ledger
5
GST-PMT-4Challan For Deposit of Goods and Services Tax
6
GST-PMT-5Payment Register of Temporary IDs / Un-registered Taxpayers
7
GST-PMT-6Application For Credit of Missing Payment (CIN not generated)
REFUND FORMS (CENTRE)
SR.No.
FORMSDescriptions
1
GST-RFD-01Refund Application form
2
GST-RFD-02Acknowledgement
3
GST-RFD-03Notice of Deficiency on Application for Refund
4
GST-RFD-04Provisional Refund Sanction Order
5
GST-RFD-05Refund Sanction/Rejection Order
6
GST-RFD-06Order for Complete adjustment of claimed Refund
7
GST-RFD-07Show cause notice for reject of refund application
8
GST-RFD-08Payment Advice
9
GST-RFD-09Order for Interest on delayed refunds
10
GST-RFD-10Refund application form for Embassy/International Organizations
REFUND FORMS (STATE)
SR.No.
FORMSDescriptions
1
GST-RFD-04Provisional Refund Order
2
GST-RFD-05Refund Sanction / Rejection Order
3
GST-RFD-06Order of Complete adjustment of claimed Refund.
4
GST-RFD-08Payment Advice
5
GST-RFD-09Order for interest on delayed Refunds.
INVOICE FORMAT
SR.No.
FORMSDescriptions
1
INV-1Application for Electronic Reference Number of an Invoice



GST ( Goods and Service Tax) - Accounts and Records Rules …

GST ( Goods and Service Tax) - Accounts and Records Rules …

1.       Maintenance of accounts by registered persons
(1)       Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers, refund vouchers and e-way bills.
(2)       The account or records specified in sub-rule (1) shall be maintained separately for each activity including manufacturing, trading and provision of services, etc.
(3)       Every registered person, other than a person paying tax under section 10, shall maintain accounts of stock in respect of each commodity received and supplied by him, and such account shall contain particulars of the opening balance, receipt, supply, goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples and balance of stock including raw materials, finished goods, scrap and wastage thereof.
(4)       Every registered person shall keep and maintain a separate account of advances received, paid and adjustments made thereto.
(5)       Every registered person, other than a person paying tax under section 10, shall keep and maintain an account, containing the details of tax payable (including tax payable in accordance with the provisions of sub-section (3) and sub-section (4) of section 9 of the Act), tax collected and paid,input tax, input tax credit claimed, together with a register of tax invoice,credit note, debit note, delivery challan issued or received during any tax period.
(6)       Every registered personshall keep the particulars of –
(a)        names and complete addresses of suppliers from whom he has received the goods or services;
(b)       names and complete addresses of the personsto whom he has supplied the goods or services;
(c)        the complete addresses of the premises where the goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein.
(7)       If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule(6) without the cover of any valid documents, the proper officer shall determine the amount of tax payable on such goods as if such goods have been supplied by the registered person.
(8)       Every registered person shall keep the books of account at the principal place of business and at every related place(s) of business mentioned in his certificate of registration and such books of account shall include any electronic form of data stored on any electronic device.
(9)       Any entry in registers, accounts and documents shall not be erased, effaced or overwritten, and all incorrect entries shall be scored out under attestation and thereafter correct entry shall be recorded, and where the registers and other documents are maintained electronically, a log of every entry edited or deleted shall be maintained.
(10)     Each volume of books of account maintained by the registered person shall be serially numbered.
(11)     Unless proved otherwise, if any documents, registers, or any books of account belonging to a registered person are found at any premises other than those mentioned in the certificate of registration, they shall be presumed to be maintained by the said registered person.
(12)     Every agent referred to in clause (5) of section 2 of the Act shall maintain accounts depicting the –
(a)        particulars of authorization received by him from each principal to receive or supply goods or services on behalf of such principal separately;
(b)       particulars including description, value and quantity(wherever applicable) of goods or services received on behalf of every principal;
(c)        particulars including description, value and quantity(wherever applicable) of goods or services supplied on behalf of every principal;
(d)       details of accounts furnished to every principal; and
(e)        tax paid on receipts or on supply of goods or services effected on behalf of every principal.
(13)     Every registered person manufacturing goods shall maintain monthly production accounts, showing the quantitative details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured including the waste and by products thereof.
(14)     Every registered person supplying services shall maintain the accounts showing the quantitative details of goods used in the provision of each service, details of input services utilised and the services supplied.
(15)     Every registered person executing works contract shall keep separate accounts for each works contract showing –
(a)        the names and addresses of the persons on whose behalf the works contract is executed;
(b)       description, value and quantity(wherever applicable) of goods or services received for the execution of works contract;
(c)        description, value and quantity(wherever applicable) of goods or services utilized in the execution of each works contract;
(d)       the details of payment received in respect of each works contract; and
(e)        the names and addresses of suppliers from whom he has received goods or services.
(16)     The records under these rules may be maintained in electronic form and the record so maintained shall be authenticated by means of a digital signature.
(17)     Accounts maintained by the registered person together with all invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36of the Act and shall be kept at every related place of business mentioned in the certificate of registration.
(18)     Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of the such registered person and shall produce the details thereof as and when required by the proper officer.
(19)     Every registered person shall, on demand, produce the books of accounts which he is required to maintain under any law in force.

2.       Generation and maintenance of electronic records
(1)       Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the information can be restored within reasonable period of time.
(2)       The registered person maintaining electronic records shall produce, on demand, the relevant records or documents, duly authenticated by him, in hard copy or in any electronically readable format.
(3)       The registered person shall also provide, on demand, an account of the audit trail and inter-linkages including the source document, whether paper or electronic, and the financial accounts, record layout, data dictionary and explanation for codes used and total number of records in each field along with sample copies of documents.
3.       Records to be maintained by owner or operator of godown or warehouse and transporters
(1)       Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the Common Portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrollment number shall be generated and communicated to the said person.
(2)       The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union Territory.
(3)       Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the Common Portal either directly or through a Facilitation Centre notified by the Commissioner.
(4)       Subject to the provisions of rule 1, any person engaged in the business of transporting goods shall maintain records of goods transported, delivered and goods stored in transit by him and for each of his branches.
(5)       Subject to the provisions of rule 1, every owner or operator of a warehouse or godown shall maintain books of accounts, with respect to the period for which particular goods remain in the warehouse, including the particulars relating to dispatch, movement, receipt, and disposal of such goods.
(6)       The owner or the operator of the godown shall store the goods in such manner that they can be identified item wise and owner wise and shall facilitate any physical verification or inspection by the proper officer on demand.

GST ( Goods and Service Tax) - Valuation Rules …

GST ( Goods and Service Tax) - Valuation Rules …

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1.       As per Rule 1 - GST Valuation Rules : Value of supply of goods or services where the consideration is not wholly in money.
Where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall,
  1. be the open market value of such supply;
  2. if open market value is not available, be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money if such amount is known at the time of supply;
  3. if the value of supply is not determinable under clause (a) or clause (b), be the value of supply of goods or services or both of like kind and quality;
  4. if value is not determinable under clause (a) or clause (b) or clause (c), be the sum total of consideration in money and such further amount in money that is equivalent to consideration not in money as determined by application of rule 4 or rule 5 in that order.
Illustration:
Where a new phone is supplied for Rs.20000 along with the exchange of an old phone and if the price of the new phone without exchange is Rs.24000, the open market value of the new phone is Rs 24000.
Where a laptop is supplied for Rs.40000 along with a barter of printer that is manufactured by the recipient and the value of the printer known at the time of supply is Rs.4000 but the open market value of the laptop is not known, the value of the supply of laptop is Rs.44000.
2.       As per Rule 2 - GST Valuation Rules  : Value of supply of goods or services or both between distinct or related persons, other than through an agent
The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall,-
(a)        be the open market value of such supply;
(b)       if open market value is not available, be the value of supply of goods or services of like kind and quality;
(c)        if value is not determinable under clause (a) or (b), be the value as determined by application of rule 4 or rule 5, in that order:
Provided where the recipient is eligible for full input tax credit, the value declared in the invoice shall be deemed to be the open market value of goods or services.
3.       As per Rule 3 - GST Valuation Rules : Value of supply of goods made or received through an agent
The value of supply of goods between the principal and his agent shall,-
(a)        be the open market value of the goods being supplied, or at the option of the supplier, be ninety percent of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person, where the goods are intended for further supply by the said recipient;
Illustration:
Where a principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of Rs.5000 per quintal on the day of supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of Rs.4550 per quintal. The value of the supply made by the principal shall be Rs.4550 per quintal or where he exercises the option the value shall be 90% of the Rs.5000 i.e. is Rs.4500 per quintal.
(b)       where the value of a supply is not determinable under clause (a), the same shall be determined by application of rule 4 or rule 5 in that order.
4.       As per Rule 4 - GST Valuation Rules : Value of supply of goods or services or both based on cost
Where the value of a supply of goods or services or both is not determinable by any of the preceding rules, the value shall be one hundred and ten percent of the cost of production or manufacture or cost of acquisition of such goods or cost of provision of such services.
5.       As per Rule 5 - GST Valuation Rules : Residual method for determination of value of supply of goods or services or both
Where the value of supply of goods or services or both cannot be determined under rules 1 to 4, the same shall be determined using reasonable means consistent with the principles and general provisions of section 15 and these rules:
Provided that in case of supply of services, the supplier may opt for this rule, disregarding rule 4.
6.       As per Rule 6 - GST Valuation Rules : Determination of value in respect of certain supplies
(1)       Notwithstanding anything contained in the Act or in these rules, the value in respect of supplies specified below shall be determined in the manner provided hereinafter.
(2)       The value of supply of services in relation to purchase or sale of foreign currency, including money changing, shall be determined by the supplier of service in the following manner:-
(a)        For a currency, when exchanged from, or to, Indian Rupees (INR), the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India (RBI) reference rate for that currency at that time, multiplied by the total units of currency:
Provided that in case where the RBI reference rate for a currency is not available, the value shall be 1% of the gross amount of Indian Rupees provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged is Indian Rupee, the value shall be equal to 1% of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by RBI.
Provided also that a person supplying the services may exercise option to ascertain value in terms of clause (b) for a financial year and such option shall not be withdrawn during the remaining part of that financial year.
(b)       At the option of supplier of services, the value in relation to supply of foreign currency, including money changing, shall be deemed to be
(i)         one per cent. of the gross amount of currency exchanged for an amount up to one lakh rupees, subject to a minimum amount of two hundred and fifty rupees;
(ii)        one thousand rupees and half of a per cent. of the gross amount of currency exchanged for an amount exceeding one lakh rupees and up to ten lakh rupees; and
(iii)       five thousand rupees and one tenth of a per cent. of the gross amount of currency exchanged for an amount exceeding ten lakh rupees, subject to maximum amount of sixty thousand rupees.
(3)       The value of supply of services in relation to booking of tickets for travel by air provided by an air travel agent, shall be deemed to be an amount calculated at the rate of five percent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air.
Explanation – For the purposes of this sub-rule, the expression 3basic fare’ means that part of the air fare on which commission is normally paid to the air travel agent by the airline.
(4)       The value of supply of services in relation to life insurance business shall be:
(a)        the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such amount is intimated to the policy holder at the time of supply of service;
(b)       in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or
(c)        in all other cases, twenty five per cent. of the premium charged from the policy holder in the first year and twelve and a half per cent. of the premium charged from policy holder in subsequent years:
Provided that nothing contained in this sub-rule shall apply where the entire premium paid by the policy holder is only towards the risk cover in life insurance.
(5)       Where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e. used goods as such or after such minor processing which does not change the nature of the goods and where no input tax credit has been availed on purchase of such goods, the value of supply shall be the difference between the selling price and purchase price and where the value of such supply is negative it shall be ignored.
(6)       The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp.
(7)       The value of taxable services provided by such class of service providers as may be notified by the Government on the recommendations of the Council as referred to in Entry 2 of Schedule I between distinct persons as referred to in section 25, other than those where input tax credit is not available under sub-section (5) of section 17, shall be deemed to be NIL.

7.       As per Rule 7 - GST Valuation Rules : Value of supply of services in case of pure agent
Notwithstanding anything contained in these rules, the expenditure or costs incurred by the supplier as a pure agent of the recipient of supply of services shall be excluded from the value of supply, if all the following conditions are satisfied, namely:-
(i)         the supplier acts as a pure agent of the recipient of the supply, when he makes payment to the third party for the services procured as the contract for supply made by third party is between third party and the recipient of supply;
(ii)        the recipient of supply uses the services so procured by the supplier service provider in his capacity as pure agent of the recipient of supply;
(iii)       the recipient of supply is liable to make payment to the third party;
(iv)       the recipient of supply authorises the supplier to make payment on his behalf;
(v)        the recipient of supply knows that the services for which payment has been made by the supplier shall be provided by the third party;
(vi)       the payment made by the supplier on behalf of the recipient of supply has been separately indicated in the invoice issued by the supplier to the recipient of service;
(vii)      the supplier recovers from the recipient of supply only such amount as has been paid by him to the third party; and
(viii)     the services procured by the supplier from the third party as a pure agent of the recipient of supply are in addition to the supply he provides on his own account.
Explanation . – For the purposes of this rule, “pure agent” means a person who –
(a)        enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both;
(b)       neither intends to hold nor holds any title to the goods or services or both so procured or provided as pure agent of the recipient of supply;
(c)        does not use for his own interest such goods or services so procured; and
(d)       receives only the actual amount incurred to procure such goods or services.
Illustration.
Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to Registrar of the Companies. The fees charged by the Registrar of the companies registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A’s recovery of such expenses is a disbursement and not part of the value of supply made by A to B.
8.       As per Rule 8 - GST Valuation Rules : Rate of exchange of currency, other than Indian rupees, for determination of value
The rate of exchange for determination of value of taxable goods or services or both shall be the applicable reference rate for that currency as determined by the Reserve Bank of India on the date when point of taxation arises in respect of such supply in terms of section 12 or, as the case may be, section 13 of the Act.
Explanation.- For the purposes of this Chapter,‑
(a)        “open market value” of a supply of goods or services or both means the full value in money, excluding the integrated tax, central tax, State tax, Union territory tax and the cess payable by a person in a transaction, where the supplier and the recipient of the supply are not related and price is the sole consideration, to obtain such supply at the same time when the supply being valued is made.
(b)       “supply of goods or services or both of like kind and quality” means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both.