GST Articles

Simple compilation of Forms to be filed ……….

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Simple compilation of Forms to be filed by the Registered persons / unregistered persons/ warehouse operators/ transporters  etcand forms to be issued by proper officers , as prescribed under different GST draft Rules-   By JAIMINI KHURJEKAR

There is tough task ahead for SME’s / Traders / Businessman / Transporters / Small service providers for implementation of GST and to monitor the statutory compliances ONLINE / in Digitised form through GSTN network regularly on day to day basis or at periodic intervals,  as many of them might  be single person entities and current compliance cost under VAT / Service Tax would be definitely lower than this.  Regular monitoring of all returns at periodic intervals during the month / year requires full time job and taking help from Suvidha Service providers/GST Return preparators / GST practitioners will be inevitable for small service providers / supplier of goods thereby increasing their Compliance cost.

Moreover, since the concept of Centralised Registration is no more available under GST regime, if a supplier has presence in more than one State, monitoring of all these Returns / forms for all the States separately will be huge challenge.

Even when e-filing of Excise and Service Tax returns formats were launched by the CBECsome time in the year 2010, sufficient time was given to the taxpayers / central excise assesses for migration to e-return filing and before making it mandatory e-filing. Does similar migration schedule  and offline testing of all these forms / returns will be available to all ?

One of the return GSTR-9 to be filed Annually for each Registration is “ impossible” to be filed correctly by any person including very large Corporates as the accounting system is not designed to support filing of certain information in this Return and any attempt to derive such information for filing this return for each registration separately, will be in conflict with the current accounting practices and will also be in conflict with the Annual Report / consolidated P&L of the Companies. ICA would comment on this better.

Probably the GST Council would come with the “Simplified GST Rules / Regulations and compliance mechanism” after considering the experience of implementation and operational challenges certainly to be faced by the SMEs/ traders/ businessmen, transporters , operators etc in the next one and half year ahead of 2019 .

 

Listing of formats / returns prescribed under various Rules

 

Registration rules

Sr.NoForm NoTitle of the Form
1GST  REG-01Application for Registration under Section 19(1) of  Goods and Services Tax Act,

 

2GST  REG-02Acknowledgement
3GST  REG-03Notice for Seeking Additional Information / Clarification / Documents relating to Application for <<Registration/Amendment/Cancellation
4GST  REG-04Application for filing clarification/additional information/document for Registration/Amendment/Cancellation/Revocation of Cancellation
5GST  REG-05Order of Rejection of Application for <Registration / Amendment / Cancellation/ Revocation of Cancellation
6GST  REG-06Registration Certificate issued under Section 19(8A) of the  Goods and Services Tax Act, 20—

 

7GST  REG-07Application for Registration as Tax Deductor or Tax Collector at Source under Section 19(1) of the  Goods and Service Tax Act, 20–
8GST  REG-08Order of Cancellation of Application for Registration as Tax Deductor or Tax Collector at Source under Section 21 of the Goods and Service Tax Act, 20–.

 

9GST  REG-09Application for Allotment of Unique ID to UN Bodies/ Embassies /any other person under Section 19(6) of the Goods and Service Tax Act,
10GST  REG-10Application for Registration for Non Resident Taxable Person
11GST  REG-11Application for Amendment in Particulars subsequent to Registration
12GST  REG-12Order of Amendment of existing Registration 13 GST REG-

 

13GST  REG-13Order  of  Allotment of Temporary Registration/ Suo Moto Registration

 

14GST  REG-14Application for Cancellation of Registration under  Goods and Services Tax Act, 20–.
15GST  REG-15Show Cause Notice for Cancellation of Registration

 

16GST  REG-16Order for Cancellation of Registration
17GST  REG-17Application for Revocation of Cancelled Registration under Goods and Services Act, 20–.

 

18GST  REG-18Order for Approval of Application for Revocation of Cancelled Registration
19GST  REG-19Notice for Seeking Clarification / Documents relating to Application for << Revocation of Cancellation>>

 

20GST  REG-20Application for Enrolment of Existing Taxpayer

 

21GST  REG-21Provisional Registration Certificate to existing taxpayer
22GST  REG-22Order of cancellation of provisional certificate
23GST  REG-23Intimation of discrepancies in Application for Enrolment of existing taxpayer

 

24GST  REG-24Application for Cancellation of Registration for the Migrated Taxpayers not liable for registration under Goods and Service Tax Act 20
25GST  REG-25Application for extension of registration period by Casual / Non-Resident taxable person.

 

26GST  REG-26Form for Field Visit Report
27GST REG-27Order for cancellation of provisional registration

 

28GST REG-28Every person registered under the existing law who is not liable to be registered under GST law may within thirty days at his option submit an application for cancellation of registration through common portal

 

Input Tax credit rules

Sr.NoForm NoTitle of the Form
1GST ITC-01Registered person within thirty days from the date of his becoming eligible to avail ITC under section 18(1) shall submit the declaration

 

2GST ITC-02On sale , merger, amalgamation, de-merger, lease or transfer of change in ownership of business furnish the details in this form
3GST  ITC-03Amount required to be reversed as determined under rule 9(1) of ITC Rules shall form output tax liability of the registered person and the details of the amount shall be furnished in this form or in GSTR-10 as the case may be

 

 

Payment Rules

Sr.NoForm NoTitle of the Form
1GST -PMT 1Electronic Tax Liability Register of Taxpayer – Part-1 Return related liabilities and Part-2 Other than return related liabilities
2GST-PMT 2Electronic Credit ledger
3GST-PMT 2AOrder for re-credit of the amount to cash or credit ledger
4GST-PMT 3Electronic Cash ledger
5GST-PMT 4Challan for deposit of GST
6GST -PMT 5Payment Register of Temporary IDs / Un-registered taxpayers
7GST-PMT 6Application for Credit of missing payment (CIN not registered)

 

Electronic Way Bill

Information to be furnished prior to commencement of movement of goods and generation of e-way bill

Sr.NoForm NoTitle of the Form
1GST INS-01 Part-AInformation to be submitted on common portal for movement of goods value exceeding fifty thousand and generation of e-way bill either by consignor or consignee
2GST INS-01 Part-BInformation to be submitted on common portal for movement of goods value exceeding fifty thousand and generation of e-way bill by the transporter
3GST INS 02Generation of consolidated e-way bill if multiple consignments are transported in one conveyance
4GST INS-03Inspection and verification of goods by proper officer in transit
5GST INS-04Uploading the information on GSTN portal by the transporter if the vehicle is detained for a period exceeding thirty minutes

 

 

Transitional provisions

Sr.NoForm NoTitle of the Form
1GST TRAN 1Application by every registered person entitled to take credit of input tax under section 140 within sixty days from appointed day

 

2GST TRAN —A registered person who was not registered under existing law and not having possession of documents of stock and wants to avail credit @ 40% of Central Tax – need to submit the statement in this form

 

3GST TRAN –Same as above – under SGST rules

 

Composition Rules

Sr.NoForm NoTitle of the form
1GST CMP-01Intimation to be filed by a person prior to the appointed day but not later than 30 days  who opts for composition scheme,

 

2GST CMP-02Intimation to be filed by registered person opting to pay tax under composition rules and shall furnish the statement in form GST ITC-3

 

3GST CMP-03To furnish details of Stock, including inward supply of goods received from unregistered person on the day preceding the date from which he opts to pay tax under the said section
4GST CMP-04Intimation for withdrawal of composition scheme within seven days of such event

 

5GST CMP-05Format of notice to show cause by the proper officer
6GST CMP-06Reply to the notice by the registered person

 

7GST CMP-07Order by the proper officer

 

 

Records to be maintained by owner or operator of godown or warehouse and transporters – refer section 35(2) of CGST Act

Sr.NoForm NoTitle of the Form
1GST ENR-01Every person required to maintain records and returns in accordance with the provisions of sub-section 35(2), 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 facilitation centre notified by the Commissioner and upon validation of the details furnished a unique enrolment number shall be generated and communicated to the said person

 

2Subject to the above provisions, 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

 

Assessment

Sr.NoForm NoTitle of the Form
1GST  ASMT -01Application by registered person requiring provisional assessment
2GST ASMT-02Notice by proper officer requiring registered person to appear or furnish additional documents
3GST ASMT -03Reply to notice to be filed by the applicant
4GST ASMT-04Provisional Assessment Order to be issued by Proper Officer
5GST ASMT-05Bond to be executed by Registered person
6GST ASMT-06Notice to be issued by Proper Officer calling for information and records required for finalisation of assessment
7GST ASMT-07Final Assessment Order to be issued by proper officer
8GST ASMT-08Application to be filed by applicant for release of security
9GST ASMT-09Order for release of security by proper officer
10GST ASMT-10Notice for scrutiny of returns by proper officer of any discrepancy
11GST ASMT-11Explanation to be furnished by registered person for any discrepancy and payment of tax and interest
12GST ASMT-12Order by proper officer
13GST ASMT-13Order for assessment by the proper officer  for assessment u/s 62 (1)
14GST ASMT-14Notice by proper officer to an unregistered person u/s 63
15GST ASMT-15Order for Assessment by proper officer
16GST ASMT-16Order for summary assessment u/s 64(1)
17GST ASMT-17Application for withdrawal of summary assessment

 

Audit

Sr.NoForm NoTitle of the Form
1GST ADT-01Notice for Audit u/s 65 by the proper officer to registered person
2GST ADT-02Findings of Audit to be informed by proper officer u/s 65 (6)
3GST ADT-03Direction for special Audit under section 66
4GST ADT-04Findings of special audit to be informed  by proper officer

 

 

GST Returns rules

Sr.NoForm NoTitle of the Form
1GSTR-1Details of outward supplies of taxable goods and/or services effected

 

2GSTR-1ADetails of outward supplies as added, corrected or deleted by the recipient
3GSTR-2Details of inward supplies of taxable goods and/or services claiming input tax credit

 

4GSTR-2ADetails of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier

 

5GSTR-3Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax
6GSTR-3ANotice to a registered taxable person who fails to furnish return under section 27 and section 31

 

7GSTR-4Quarterly Return for compounding Taxable persons
8GSTR-4ADetails of inward supplies made available to the recipient registered under composition scheme on the basis of FORM GSTR-1 furnished by the supplier

 

9GSTR-5Return for Non-Resident foreign taxable person
10GSTR-6ISD return
11GSTR-6ADetails of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier
12GSTR-7Return for authorities deducting tax at source
13GSTR-7ATDS Certificate
14GSTR-ITC -1Communication of acceptance, discrepancy or duplication of input tax credit claim

 

15GSTR-8Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (1) of section 43C
16GSTR-9Annual return

 

17GSTR-9ASimplified Annual return by Compounding taxable persons registered under section 8

 

18GSTR-9BReconciliation Statement
19GSTR-10Final return on surrender of registration
20GSTR-11Details of inward supplies to be furnished by a person having UIN
21GST MIS -1Final acceptance of claim of input tax of imported goods s4u/s 42(2) hall be made available electronically to the registered person through Common Portal
22GST MIS-2Communication of discrepancy to registered person through Common Portal before the last date of month in which the matching has been carried out

 

23GST MIS-Duplication of input tax credit in the details of inward supplies shall be communicated to the registered person through common portal

 

24GST MIS -3Final acceptance of reduction in output tax liability u/s 43 (2) shall be communicated to person making such claim through common portal
25GST MIS –Claim for reduction of output tax liability which had  been  communicated as mis matched but found to be matched after rectification shall be finally accepted and made available to such person through common portal

 

26GST MIS- 3  and GST-MIS-4Communication of rectification of discrepancy in reduction of output tax liability u/s 43 (3) shall be communicated  to the person making such claim in FORM GST-MIS 3 and to the recipient in FORM GST -MIS 4
27GST-MIS –Duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person through common portal

 

28GST MIS-5 and GST-MIS 6Communication of discrepancy furnished by the e-commerce operator and those declared by the supplier shall be made available to the supplier in GST-MIS 5 and to the e-commerce operator in FORM GST-MIS 6

 

Refunds rules

Sr.NoForm NoTitle of the Form
1GST RFD-01Application for refund
2GST RFD-02Acknowledgement for refund from electronic cash ledger
3GST RFD-03Communication of deficiencies by the proper officer
4GST RFD-04Grant of provisional refund
5GST RFD-05Issue of payment advise by the proper officer
6GST RFD-06Order sanctioning refund
7GST RFD-07Communication of adjustment of demand against outstanding demands
8GST RFD-08Notice to registered person by proper officer if the refund is not admissible

 

9GST RFD-09Format of reply by the registered person
10GST RFD-10Refund application on his inward supplies u/s 55 once in a quarter

 

2 Comments

2 Comments

  1. Avatar

    santosh sharma

    April 28, 2017 at 10:55 am

    GST return

  2. Avatar

    job posting websites

    May 5, 2017 at 1:23 pm

    Keep this going please, great job!

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