Statutory Forms · Interactive Catalogue

CGST Forms, 2017

Every statutory form prescribed under the CGST Act and Rules, 2017 — REG, CMP, ITC, GSTR, PMT, RFD, ASMT, ADT, ARA, APL, INS, DRC, EWB and more. Download the consolidated CBIC volume, fetch per-form PDFs and generate counsel-grade AI commentary, ready reckoner and quick summary for any form.

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15

Forms

184

Source

CBIC verbatim

AI commentary

Per-form

REG · Registration

Forms for grant, amendment, cancellation and revocation of GST registration (Rules 8 – 26).

31 forms

Form

GST REG-01

Rule 8

Application for registration

PAN-based application; Aadhaar authentication mandatory; deemed approval in 7/30 days.

Form

GST REG-02

Rule 8(5)

Acknowledgement of registration application

Auto-generated acknowledgement on submission of REG-01.

Form

GST REG-03

Rule 9(2)

Notice for seeking clarification/documents

Proper officer's notice for additional information.

Form

GST REG-04

Rule 9(2)

Reply / clarification to notice

Applicant's response to REG-03 within 7 working days.

Form

GST REG-05

Rule 9(4)

Order of rejection of application

Speaking order rejecting REG-01.

Form

GST REG-06

Rule 10(1)

Certificate of registration

GSTIN allotment certificate with PPOB and APOBs.

Form

GST REG-07

Rule 12(1)

Application for TDS/TCS registration

Registration for persons required to deduct/collect tax under Sec 51/52.

Form

GST REG-08

Rule 12(3)

Order of cancellation of TDS/TCS registration

Cancellation of TDS/TCS registrant.

Form

GST REG-09

Rule 13(1)

Registration of non-resident taxable person

Application by NRTP at least 5 days before commencement.

Form

GST REG-10

Rule 14(1)

Registration of OIDAR supplier

Simplified registration for online services from outside India.

Form

GST REG-11

Rule 15(1)

Extension of registration period (casual / NRTP)

Extension beyond initial 90 days.

Form

GST REG-12

Rule 16(1)

Suo motu registration order

Temporary registration granted by proper officer during survey/inspection.

Form

GST REG-13

Rule 17(1)

UIN application (UN bodies, embassies)

Unique Identification Number for refund claims.

Form

GST REG-14

Rule 19(1)

Application for amendment of registration

Core / non-core field amendments to GSTIN.

Form

GST REG-15

Rule 19(3)

Order of approval of amendment

Approval order for REG-14 changes.

Form

GST REG-16

Rule 20

Application for cancellation of registration

Voluntary cancellation by taxpayer with reason.

Form

GST REG-17

Rule 22(1)

SCN for cancellation of registration

Show cause notice — non-filing of returns / fraud / Rule 21 grounds.

Form

GST REG-18

Rule 22(2)

Reply to SCN for cancellation

Reply within 7 working days of REG-17.

Form

GST REG-19

Rule 22(3)

Order of cancellation of registration

Order of cancellation with effective date.

Form

GST REG-20

Rule 22(4)

Order of dropping cancellation proceedings

Drop order where reply to REG-17 is satisfactory.

Form

GST REG-21

Rule 23(1)

Application for revocation of cancellation

Within 90 days of order; extendable by Commissioner.

Form

GST REG-22

Rule 23(2)

Order revoking cancellation

Revocation order restoring registration.

Form

GST REG-23

Rule 23(3)

SCN to reject revocation application

Notice before rejecting REG-21.

Form

GST REG-24

Rule 23(4)

Reply to SCN for rejecting revocation

Reply within 7 days of REG-23.

Form

GST REG-25

Rule 24(1)

Provisional registration certificate

Migration certificate for pre-GST registrants.

Form

GST REG-26

Rule 24(2)

Application for enrolment of existing taxpayer

Final enrolment of provisional registrants.

Form

GST REG-27

Rule 24(3)

SCN for cancellation of provisional registration

Cancellation of provisional GSTIN where REG-26 not filed.

Form

GST REG-28

Rule 24(4)

Order of cancellation of provisional registration

Final cancellation of provisional GSTIN.

Form

GST REG-29

Rule 24(4)

Application for cancellation by migrated taxpayer

Voluntary surrender by migrated person not liable to register.

Form

GST REG-30

Rule 25

Field visit report by proper officer

Physical verification report when Aadhaar not authenticated.

Form

GST REG-31

Rule 21A(2A)

Intimation of suspension and SCN for cancellation

Significant anomalies in GSTR-1 vs 3B; reply in 30 days.

CMP · Composition Levy

Forms for opting in/out of the Sec 10 composition scheme (Rules 3 – 7).

8 forms

Form

GST CMP-01

Rule 3(1)

Intimation to pay tax under composition (migrated)

Filed by provisionally registered taxpayer opting for composition.

Form

GST CMP-02

Rule 3(3)

Intimation to opt for composition (existing taxpayer)

To be filed before commencement of FY for opting composition.

Form

GST CMP-03

Rule 3(4)

Stock intimation on opting for composition

Stock-on-hand details for ITC reversal.

Form

GST CMP-04

Rule 6(2)

Intimation of withdrawal from composition

Withdrawal within 7 days of becoming ineligible.

Form

GST CMP-05

Rule 6(4)

SCN for denial of composition benefit

Where officer believes person not eligible for composition.

Form

GST CMP-06

Rule 6(5)

Reply to SCN for denial of composition

Reply within 15 days of CMP-05.

Form

GST CMP-07

Rule 6(6)

Order accepting/denying composition

Order disposing CMP-06.

Form

GST CMP-08

Rule 62(1)(a)

Quarterly statement-cum-challan

Self-assessed tax payment by composition dealer (due 18th of next month after quarter).

ITC · Input Tax Credit

Forms for claiming and transferring ITC under Rules 40 – 45.

5 forms

Form

GST ITC-01

Rule 40(1)(b)

Declaration of stock for ITC claim (Sec 18(1))

ITC on stock for new/voluntary registrants & composition opt-outs.

Form

GST ITC-02

Rule 41(1)

ITC transfer on sale/merger/demerger

Transfer of unutilised ITC on change of constitution.

Form

GST ITC-02A

Rule 41A

ITC transfer to separate registration in same State

ITC transfer between multiple GSTINs of same PAN.

Form

GST ITC-03

Rule 44(4)

Reversal of ITC on opting composition / exemption

ITC reversal on stock when ceasing to pay tax under regular scheme.

Form

GST ITC-04

Rule 45(3)

Quarterly statement of goods sent to job-worker

Half-yearly (>₹5 cr) / annual (≤₹5 cr) statement of inputs/capital goods at job worker.

GSTR · Returns

Periodic statements and returns under Sections 37 – 45 (Rules 59 – 84).

18 forms

Form

GSTR-1

Rule 59(1)

Outward supplies statement

Invoice-level outward supplies; 11th (monthly) / 13th (QRMP).

Form

GSTR-1A

Rule 59(4A)

Amendment to outward supplies (current period)

Optional amendment of GSTR-1 before GSTR-3B for same period.

Form

GSTR-2A

Rule 60(1)

Auto-drafted inward supplies (dynamic)

Dynamic view of supplier-reported invoices (legacy reference).

Form

GSTR-2B

Rule 60(7)

Auto-drafted ITC statement (static)

Static monthly statement — basis for ITC under Sec 16(2)(aa).

Form

GSTR-3B

Rule 61(1)

Summary return

Self-assessed summary of supplies, ITC and tax payment (20th/22nd/24th).

Form

GSTR-4

Rule 62(1)(b)

Annual return — composition taxpayer

Filed by composition dealer by 30 June of next FY.

Form

GSTR-5

Rule 63

Return by NRTP

Monthly return by non-resident taxable person.

Form

GSTR-5A

Rule 64

Return by OIDAR supplier

Return by online supplier from outside India to unregistered recipients.

Form

GSTR-6

Rule 65

Return by Input Service Distributor (ISD)

Monthly statement of ITC distribution by ISD (13th of next month).

Form

GSTR-6A

Rule 59(3)

Auto-drafted inward supplies of ISD

Auto-drafted invoices received by ISD.

Form

GSTR-7

Rule 66(1)

Return by TDS deductor

Monthly TDS return under Sec 51 (10th of next month).

Form

GSTR-7A

Rule 66(3)

TDS certificate

System-generated TDS certificate to deductee.

Form

GSTR-8

Rule 67(1)

Return by e-commerce operator (TCS)

Monthly TCS collection statement under Sec 52.

Form

GSTR-9

Rule 80(1)

Annual return

Annual return for regular taxpayer; due 31 December of next FY.

Form

GSTR-9A

Rule 80(1)

Annual return for composition (legacy)

Suspended; CMP-08 + GSTR-4 substitute for FY 2019-20 onwards.

Form

GSTR-9C

Rule 80(3)

Reconciliation statement

Self-certified reconciliation for turnover > ₹5 cr.

Form

GSTR-10

Rule 81

Final return on cancellation

Within 3 months of cancellation or order, whichever later.

Form

GSTR-11

Rule 82

Inward supplies statement by UIN holder

Quarterly statement for refund of taxes paid on inward supplies.

PMT · Payment of Tax

Challan, ledgers and payment intimation forms (Rules 85 – 88C).

12 forms

Form

GST PMT-01

Rule 85(1)

Electronic liability register

Auto-maintained register of tax, interest, penalty liabilities.

Form

GST PMT-02

Rule 86(1)

Electronic credit ledger

Ledger of ITC available for utilisation.

Form

GST PMT-03

Rule 86(4A)

Order of re-credit on refund rejection

Re-credit of erroneous refund / rejected refund.

Form

GST PMT-03A

Rule 86(4B)

Re-credit on payment of erroneous refund

Re-credit after voluntary payment of wrongly availed refund.

Form

GST PMT-04

Rules 85(7)/86(6)/87(12)

Communication of discrepancy in ledger

Taxpayer report of ledger mismatch.

Form

GST PMT-05

Rule 87(1)

Electronic cash ledger

Cash ledger maintained on GST portal.

Form

GST PMT-06

Rule 87(2)

Challan for deposit of GST

Single challan for tax, interest, fee, penalty; valid 15 days.

Form

GST PMT-07

Rule 87(8)

Intimation of failed payment

Where amount debited but not credited to cash ledger.

Form

GST PMT-08

Rule 62(1)(a)

Composition / QRMP self-assessed quarterly payment

Quarterly cash payment by composition / QRMP taxpayer.

Form

GST PMT-09

Rule 87(13)

Inter-head transfer in cash ledger

Shift cash balance between major / minor heads.

Form

GST DRC-01B

Rule 88C

Intimation of liability difference (GSTR-1 vs 3B)

Auto-intimation when GSTR-1 tax > GSTR-3B by prescribed threshold.

Form

GST DRC-01C

Rule 88D

Intimation of ITC difference (GSTR-2B vs 3B)

ITC availed in 3B exceeds ITC in 2B beyond threshold; reply Part B.

RFD · Refund

Forms for refund of tax, ITC and excess balances (Rules 89 – 97A).

15 forms

Form

GST RFD-01

Rule 89(1)

Application for refund

Single-window refund — exports, inverted duty, excess cash, etc.

Form

GST RFD-01A

Rule 97A

Manual refund application (legacy)

Manual refund where online flow unavailable.

Form

GST RFD-01B

Rule 97A

Refund order — manual mode

Manual sanction/rejection order.

Form

GST RFD-02

Rule 90(1)

Acknowledgement of refund application

Auto-acknowledgement within 15 days.

Form

GST RFD-03

Rule 90(3)

Deficiency memo

Where RFD-01 is deficient — fresh application required.

Form

GST RFD-04

Rule 91(2)

Provisional refund order (zero-rated)

90% provisional refund within 7 days for zero-rated supplies.

Form

GST RFD-05

Rule 92(4)

Payment advice

Payment advice issued to authorised bank.

Form

GST RFD-06

Rule 92(1)

Final refund sanction / rejection order

Speaking order on RFD-01 within 60 days.

Form

GST RFD-07

Rule 92(2)

Order for withholding / release of refund

Withholding (Part A) and release (Part B) under Sec 54(10)/(11).

Form

GST RFD-08

Rule 92(3)

SCN to reject refund

Notice proposing rejection of RFD-01; reply via RFD-09.

Form

GST RFD-09

Rule 92(3)

Reply to SCN for refund rejection

Reply within 15 days of RFD-08.

Form

GST RFD-10

Rule 95(1)

Refund application by UIN holders

Quarterly refund of taxes paid by UN bodies / embassies.

Form

GST RFD-10A

Rule 95(A)

Refund to Canteen Stores Department

Refund of 50% of CGST on inward supplies to CSD.

Form

GST RFD-10B

Rule 95B

Refund to retail outlets at airports (departure)

Refund of tax paid on supplies to international passengers.

Form

GST RFD-11

Rule 96A(1)

LUT / Bond for export without payment of tax

Letter of Undertaking valid for one FY for zero-rated supplies.

ASMT · Assessment

Forms for provisional, scrutiny, summary, best-judgment and non-filer assessment (Rules 98 – 100).

18 forms

Form

GST ASMT-01

Rule 98(1)

Application for provisional assessment

Where value / rate cannot be determined.

Form

GST ASMT-02

Rule 98(2)

Notice for additional information (provisional)

Officer's request before deciding ASMT-01.

Form

GST ASMT-03

Rule 98(2)

Reply to ASMT-02

Applicant's response with supporting documents.

Form

GST ASMT-04

Rule 98(3)

Order of provisional assessment

Order specifying provisional rate / value and bond requirements.

Form

GST ASMT-05

Rule 98(4)

Bond / security for provisional assessment

Furnished by taxpayer pursuant to ASMT-04.

Form

GST ASMT-06

Rule 98(5)

Notice for finalising provisional assessment

Officer's notice before final order.

Form

GST ASMT-07

Rule 98(5)

Final assessment order

Final order within 6 months of ASMT-04 (extendable).

Form

GST ASMT-08

Rule 98(6)

Application for release of security

Filed post-finalisation for release of bond/security.

Form

GST ASMT-09

Rule 98(7)

Order of release of security

Order releasing ASMT-05 security within 7 days.

Form

GST ASMT-10

Rule 99(1)

Notice for scrutiny of returns (Sec 61)

Discrepancy notice; reply within 30 days.

Form

GST ASMT-11

Rule 99(2)

Reply to scrutiny notice

Acceptance / explanation of discrepancy.

Form

GST ASMT-12

Rule 99(3)

Order accepting reply

Closure of scrutiny when reply is satisfactory.

Form

GST ASMT-13

Rule 100(1)

Best-judgment assessment order (non-filer)

Sec 62 order for non-filers; withdrawn on filing within 30 days.

Form

GST ASMT-14

Rule 100(2)

SCN for assessment of unregistered persons

Sec 63 SCN for unregistered taxable person.

Form

GST ASMT-15

Rule 100(3)

Assessment order — unregistered person

Sec 63 assessment order.

Form

GST ASMT-16

Rule 100(4)

Summary assessment order

Sec 64 order with prior approval of AC/JC.

Form

GST ASMT-17

Rule 100(5)

Application for withdrawal of summary order

Filed within 30 days of ASMT-16.

Form

GST ASMT-18

Rule 100(6)

Order on application for withdrawal

Speaking order on ASMT-17.

ADT · Audit

Departmental audit (Sec 65) and special audit (Sec 66) forms — Rules 101 & 102.

4 forms

Form

GST ADT-01

Rule 101(2)

Notice for conducting audit

Sec 65 audit notice at least 15 working days in advance.

Form

GST ADT-02

Rule 101(5)

Audit report — Sec 65

Final audit observations within 3 months (extendable by 6).

Form

GST ADT-03

Rule 102(1)

Direction for special audit

Direction under Sec 66 to get accounts audited by CA/CMA.

Form

GST ADT-04

Rule 102(2)

Special audit report

Special audit report by nominated CA/CMA within 90 days.

ARA · Advance Ruling

Forms for advance ruling and appeal thereon (Rules 104 – 106).

3 forms

Form

GST ARA-01

Rule 104(1)

Application for advance ruling

Application before AAR; fee ₹5,000 each under CGST & SGST.

Form

GST ARA-02

Rule 106(1)

Appeal to AAAR by applicant

Appeal within 30 days; fee ₹10,000 each Act.

Form

GST ARA-03

Rule 106(2)

Appeal to AAAR by Department

Departmental appeal within 30 days; no fee.

APL · Appeals & Revision

First appeal, Tribunal appeal and revisional proceedings (Rules 108 – 116).

9 forms

Form

GST APL-01

Rule 108(1)

Appeal to Appellate Authority (taxpayer)

Sec 107 appeal; 3 months + 1 month condonable; 10% pre-deposit.

Form

GST APL-02

Rule 108(3)

Acknowledgement of appeal

Provisional acknowledgement of APL-01.

Form

GST APL-03

Rule 109(1)

Departmental appeal to Appellate Authority

Sec 107(2) appeal by Commissioner-authorised officer.

Form

GST APL-04

Rule 113(1)

Summary of demand by Appellate Authority

Summary order following APL-01/03 disposal.

Form

GST APL-05

Rule 110(1)

Appeal to Tribunal (taxpayer)

Sec 112 appeal; 20% additional pre-deposit.

Form

GST APL-06

Rule 110(2)

Cross-objection before Tribunal

Cross-objection within 45 days of notice.

Form

GST APL-07

Rule 111(1)

Departmental appeal to Tribunal

Sec 112(3) appeal on Commissioner's direction.

Form

GST APL-08

Rule 114(1)

Appeal to High Court

Sec 117 appeal on substantial question of law.

Form

GST RVN-01

Rule 109B

Notice under Sec 108 (Revisional Authority)

Notice before revising a subordinate's order.

INS · Inspection, Search & Seizure

Sec 67 enforcement forms (Rule 139).

5 forms

Form

GST INS-01

Rule 139(1)

Authorisation for inspection/search

Written authorisation by Joint Commissioner or above.

Form

GST INS-02

Rule 139(2)

Order of seizure

Order seizing goods, documents or things.

Form

GST INS-03

Rule 139(4)

Order of prohibition

Where seizure not practicable; goods not to be removed without permission.

Form

GST INS-04

Rule 140(1)

Bond for provisional release of seized goods

Bond for release of seized goods on security.

Form

GST INS-05

Rule 141(1)

Order of release of goods/things

Release order of perishable / hazardous goods.

DRC · Demand & Recovery

SCN, orders, recovery, voluntary payment and attachment (Rules 142 – 161).

27 forms

Form

GST DRC-01

Rule 142(1)

Show cause notice (Sec 73/74)

Formal SCN with summary; reply via DRC-06.

Form

GST DRC-01A

Rule 142(1A)

Pre-SCN intimation

Voluntary opportunity to pay before SCN; reply Part B.

Form

GST DRC-02

Rule 142(1)

Statement of additional demand

Additional period demand under the same grounds.

Form

GST DRC-03

Rule 142(2)/(3)

Voluntary / pre-deposit payment

Used to pay tax during audit/SCN/appeal; DRC-03A for appropriation.

Form

GST DRC-04

Rule 142(2)

Acknowledgement of voluntary payment

Acknowledgement of DRC-03.

Form

GST DRC-05

Rule 142(3)

Conclusion of proceedings (no further action)

Closure where DRC-03 fully discharges liability.

Form

GST DRC-06

Rule 142(4)

Reply to SCN

Reply to DRC-01 with documents and grounds.

Form

GST DRC-07

Rule 142(5)

Summary of adjudication order

Electronic summary uploaded with the full order.

Form

GST DRC-08

Rule 142(7)

Summary of rectification / appellate order

Summary of order modifying DRC-07.

Form

GST DRC-09

Rule 143

Order for recovery through specified officer

Recovery from money owed to defaulter by other government bodies.

Form

GST DRC-10

Rule 144(2)

Notice for auction of goods

Public auction notice for sale of distrained goods.

Form

GST DRC-11

Rule 144(5)

Notice to successful bidder

Demand of payment from auction winner.

Form

GST DRC-12

Rule 144(5)

Sale certificate

Sale certificate to auction purchaser.

Form

GST DRC-13

Rule 145(1)

Garnishee notice

Notice to third party holding money of defaulter.

Form

GST DRC-14

Rule 145(2)

Certificate of payment by third party

Acknowledgement of payment from garnishee.

Form

GST DRC-15

Rule 146

Application before civil court for execution

Recovery via decree of civil court.

Form

GST DRC-16

Rule 147(1)

Notice for attachment and sale of property

Attachment of immovable/movable property.

Form

GST DRC-17

Rule 147(4)

Notice for auction of immovable property

Public auction of attached immovable property.

Form

GST DRC-18

Rule 155

Certificate to district collector for recovery

Recovery as arrears of land revenue.

Form

GST DRC-19

Rule 156

Application to magistrate for recovery as fine

Sec 79(1)(f) recovery as if it were a fine.

Form

GST DRC-20

Rule 158(1)

Application for instalments / deferred payment

Sec 80 application — up to 24 monthly instalments.

Form

GST DRC-21

Rule 158(2)

Order for deferred payment / instalment

Commissioner's order on DRC-20.

Form

GST DRC-22

Rule 159(1)

Provisional attachment of property

Sec 83 attachment; valid for one year.

Form

GST DRC-22A

Rule 159(5)

Application for release of provisional attachment

Objection to DRC-22 within 7 days.

Form

GST DRC-23

Rule 159(6)

Restoration of provisionally attached property

Order restoring property after objection.

Form

GST DRC-24

Rule 160

Intimation to liquidator

Sec 88 intimation to liquidator of tax dues.

Form

GST DRC-25

Rule 161

Continuation of recovery proceedings

Recovery continued on enhancement / reduction of demand on appeal.

EWB · E-Way Bill & Movement of Goods

Rule 138 e-way bill and Sec 129/130 enforcement (MOV series).

17 forms

Form

GST EWB-01

Rule 138(1)

E-way bill

Mandatory for consignment > ₹50,000; Part A (invoice) + Part B (transport).

Form

GST EWB-02

Rule 138(6)

Consolidated e-way bill

Single document for multiple consignments in one conveyance.

Form

GST EWB-03

Rule 138C(1)

Verification report

Summary report of physical verification (Part A within 24 hrs; Part B within 3 days).

Form

GST EWB-04

Rule 138D

Report of detention beyond 30 minutes

Uploaded by transporter where vehicle intercepted > 30 minutes without reason.

Form

GST EWB-05

Rule 138E

Application to unblock e-way bill facility

Where EWB generation blocked for non-filing of returns.

Form

GST EWB-06

Rule 138E

Order on application for unblocking

Commissioner's order on EWB-05.

Form

GST MOV-01

Circular 41/15/2018-GST

Statement of driver/person-in-charge

Recorded during interception of conveyance.

Form

GST MOV-02

Circular 41/15/2018-GST

Order for physical verification / inspection

Order initiating physical verification of conveyance.

Form

GST MOV-03

Circular 41/15/2018-GST

Extension of verification time beyond 3 days

Written permission of Commissioner for further time.

Form

GST MOV-04

Circular 41/15/2018-GST

Physical verification report

Findings of physical verification within 24 hours of MOV-02.

Form

GST MOV-05

Circular 41/15/2018-GST

Release order

Where no discrepancy is found.

Form

GST MOV-06

Sec 129(1)

Order of detention

Detention of goods and conveyance pending Sec 129 proceedings.

Form

GST MOV-07

Sec 129(3)

Notice under Sec 129(3)

Notice specifying tax and penalty payable for release.

Form

GST MOV-08

Sec 129(1)(c)

Bond for provisional release

Bond + security for release pending adjudication.

Form

GST MOV-09

Sec 129(3)

Order of demand of tax & penalty

Final Sec 129 order; basis for appeal under Sec 107.

Form

GST MOV-10

Sec 130

Notice for confiscation under Sec 130

SCN for confiscation of goods and conveyance.

Form

GST MOV-11

Sec 130

Order of confiscation

Final order of confiscation with fine in lieu and penalty.

TRAN · Transitional Credit

Migration of credit from pre-GST regime (Rules 117 – 121).

3 forms

Form

GST TRAN-1

Rule 117(1)

Transitional credit from pre-GST returns

Carry-forward of CENVAT/VAT credit; window reopened per Filco Trade Centre (2022) SC.

Form

GST TRAN-2

Rule 117(4)

Credit on stock without duty-paying documents

Trader's credit for stock with deemed credit; 6-month window.

Form

GST TRAN-3

Rule 117(1)

Credit distribution by registered ISD (pre-GST)

Statement of ISD credit distribution from pre-GST period.

ENR · Enrolment of Transporters & Practitioners

ENR (unregistered transporters) and PCT (GST practitioners).

9 forms

Form

GST ENR-01

Rule 58(1)

Enrolment of unregistered transporter

GSTIN-less transporter ID for e-way bill purposes.

Form

GST ENR-02

Rule 58(1A)

Common enrolment for transporters with multiple GSTINs

Single ID for transporters operating across multiple States.

Form

GST PCT-01

Rule 83(1)

Application for enrolment as GST practitioner

Eligibility-based GSTP enrolment.

Form

GST PCT-02

Rule 83(2)

Enrolment certificate of GSTP

Issued upon approval of PCT-01.

Form

GST PCT-03

Rule 83(4)

SCN for misconduct by GSTP

Notice for disqualification proceedings.

Form

GST PCT-04

Rule 83(5)

Order of rejection / disqualification

Order disqualifying GSTP.

Form

GST PCT-05

Rule 83(6)

Authorisation / withdrawal of GSTP by taxpayer

Mandate / revocation of practitioner by taxpayer.

Form

GST PCT-06

Rule 83(8)

Application for cancellation of GSTP enrolment

Voluntary surrender by GSTP.

Form

GST PCT-07

Rule 83(8)

Order of cancellation of GSTP enrolment

Order disposing PCT-06.