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CA VIVEK GABA GST FORM NUMBER www.expertbano.com

LIST OF GST MOST IMPORTANT FORM

NUMBER FOR EXAM PURPOSE
(SOURCE: GST OFFICIAL WEBSITE)

TOPIC – 1: REGISTRATION
Sl. Forms Available for Description of the Form
No.
1. FORM GST REG-01 For Taxpayer Application for Registration

2. FORM GST REG-03 For Tax Official Notice for Seeking Additional Information / Clarification /
Documents relating to Application for <>

3. FORM GST REG-04 For Taxpayer Clarification/additional information/document for <>

4. FORM GST REG-05 For Tax Official Order of Rejection of Application for
<Registration / Amendment / Cancellation/>

5. FORM GST REG-06 For Tax Official Registration Certificate

6. FORM GST REG-07 For Taxpayer Application for Registration as Tax Deductor at source (u/s
51) or Tax Collector at Source (u/s 52)

7. FORM GST REG-08 For Tax Official Order of Cancellation of Registration as Tax Deductor at
source or Tax Collector at source

8. FORM GST REG-09 For Taxpayer Application for Registration of Non Resident Taxable Person

9. FORM GST REG-10 For Taxpayer Application for registration of person

supplying Online Information and Database Access or
Retrieval Services (OIDAR/NROP) from a place outside India
to a person in India, other than a registered person.

10. FORM GST REG-11 For Taxpayer Application for extension of registration period by casual/non-
resident taxable person

11. FORM GST REG-12 For Tax Official Order of Grant of Temporary Registration/ Suo Moto
Registration

12. FORM GST REG-13 For Taxpayer Application/Form for grant of Unique Identity Number
(UIN) to UN Bodies! Embassies/others

13. FORM GST REG-14 For Taxpayer Application for Amendment in Registration Particulars (For all
types of registered persons)

14. FORM GST REG-15 For Tax Official Order of Amendment

15. FORM GST REG-16 For Taxpayer Application for Cancellation of Registration

16. FORM GST REG -17 For Tax Official Show Cause Notice for Cancellation of
Registration

17. FORM GST REG -18 For Taxpayer Reply to the Show Cause Notice issued for cancellation for
CA VIVEK GABA GST FORM NUMBER www.expertbano.com

registration

18. FORM GST REG-19 For Tax Official Order for Cancellation of Registration

19. FORM GST REG-20 For Tax Official Order for dropping the proceedings for cancellation of
registration

20. FORM GST REG-21 For Taxpayer Application for Revocation of Cancellation of Registration

21. FORM GST REG-22 For Tax Official Order for revocation of cancellation of
registration

22. FORM GST REG-23 For Tax Official Show Cause Notice for rejection of
application for revocation of cancellation of registration

23. FORM GST REG-24 For Taxpayer Reply to the notice for rejection of application for revocation
of cancellation of registration

24. FORM GST REG-26 For Taxpayer Application for Enrolment of Existing
Taxpayer

25. FORM GST REG-29 For Taxpayer Application for Cancellation of Registration of Migrated
Taxpayers

26. FORM GST REG-30 For Tax Official Form for Field Visit Report

TOPIC – 2: RETURN UNDER GST

Return Available for Description of the Form

Sl.
No.
1. FORM GSTR-1 For Taxpayer Details of outward supplies of goods or services

2. FORM GSTR-2A For Taxpayer Details of auto-drafted supplies

3. FORM GSTR-3B For Taxpayer Monthly Return

4. FORM GSTR-4 For Taxpayer Now annually (Earlier Quarterly) Return for composition
taxpayers upto FY 2018-19.

5. FORM GSTR-4A For Taxpayer Details of auto-drafted supplies for view.

6. FORM GSTR-5 For Taxpayer Return for non-resident taxable person

7. FORM GSTR-5A For Taxpayer Details of supplies of Online Information and Database
Access or Retrieval Services (OIDAR) by a person located
outside India made to non-taxable persons in India

8. FORM GSTR-6 For ISD Return for Input Service Distributor

9. FORM GSTR-6A For ISD Details of auto-drafted supplies for view.

10. FORM GSTR-7 For Taxpayer Return for tax deducted at source (TDS)

11. FORM GSTR 7A for Taxpayer Tax deduction at source certificate

12. FORM GSTR – 8 For Taxpayer Statement for tax collection at source (TCS)
CA VIVEK GABA GST FORM NUMBER www.expertbano.com

13 FORM GSTR – 9 For Taxpayer Annual return

14. FORM GSTR – 9A For Taxpayer Annual return (For Composition Taxpayer)

15. FORM GSTR-9C For Taxpayer PART – A – Reconciliation Statement Part B – Certificate

16. FORM GSTR-10 For Taxpayer Final Return

17. FORM GSTR-11 For UIN holders Statement of inward supplies by persons having Unique
Identity Number (UIN)

TOPIC – 3: PAYMENT UNDER GST

Sl. Forms Available for Description of the Form
No.
1. FORM GST PMT –01 For taxpayer Electronic Liability Register of Registered Person (Part–I:
Return related liabilities)

2. FORM GST PMT –01 For taxpayer Electronic Liability Register of Taxable Person (Part-II: other
return related liabilities)

3. FORM GST PMT –02 For taxpayer Electronic Credit Ledger of Registered Person

4. FORM GST PMT –03 For Tax Official Order for re-credit of the amount to cash or credit ledger on
rejection of refund claim

5. FORM PMT- 04 For Taxpayer Application for intimating discrepancy in Electronic Credit
ledger/Cash Ledger/Liability Register

6. FORM GST PMT –05 For taxpayer Electronic Cash Ledger

7. FORM GST PMT –06 For taxpayer Challan for deposit of goods and services tax

8. FORM GST PMT –07 For taxpayer Application for intimating discrepancy relating to payment

TOPIC – 4: REFUND UNDER GST

Sl. Refund Available for Description of the Form
No.
1. FORM-GST-RFD-01 For Taxpayer Application for Refund

2. FORM-GST-RFD-02 For Tax Official Acknowledgement of Refund Application

3. FORM-GST-RFD-03 For Tax Official Deficiency Memo

4. FORM-GST-RFD-04 For Tax Official Provisional Refund Order

5. FORM-GST-RFD-05 For Tax Official Payment Order

6. FORM-GST-RFD-06 For Tax Official Final Refund Order

7. FORM-GST-RFD-07B For Tax Official Refund Withhold Order

8. FORM-GST-RFD-08 For Tax Official Show Cause Notice

CA VIVEK GABA GST FORM NUMBER www.expertbano.com

9. FORM-GST-RFD-09 For Taxpayer Reply to Show Cause Notice

10. FORM-GST-RFD-010 For Taxpayer Application for Refund by any specialized agency of UN or
any Multilateral Financial Institution and Organization,
Consulate or Embassy of foreign countries, etc.

11. FORM-GST-RFD-011 For Taxpayer Furnishing of bond or Letter of Undertaking for export of
goods or services

12. FORM-GST-RFD-01A For Taxpayer Application for Refund (Operational up to 26.09.2019)

13. FORM-GST-RFD-01B For Tax Official Refund Order Details (Operational for all RFD-01A filed
before 26th Sept. 2019)

TOPIC – 5: ASSESSMENT UNDER GST (ONLY FOR PROF)

Sl. Forms Available for Description of the Form
No.
1. FORM GST ASMT – 01 For taxpayer Application for Provisional Assessment under section 60

2. FORM GST ASMT – 02 For Tax Official Notice for Seeking Additional
Information / Clarification / Documents for provisional
assessment

3. FORM GST ASMT – 03 For taxpayer Reply to the notice seeking additional information

4. FORM GST ASMT – 04 For Tax Official Order of Provisional Assessment

5. FORM GST ASMT – 05 For taxpayer Furnishing of Security

6. FORM GST ASMT – 06 For Tax Official Notice for seeking additional
information / clarification / documents for final assessment

7. FORM GST ASMT – 07 For Tax Official Final Assessment Order

8. FORM GST ASMT – 08 For taxpayer Application for Withdrawal of Security

9. FORM GST ASMT – 09 For Tax Official Order for release of security or rejecting the application

10. FORM GST ASMT – 10 For Tax Official Notice for intimating discrepancies in the return after scrutiny

11. FORM GST ASMT – 11 For taxpayer Reply to the notice issued under section 61 intimating
discrepancies in the return

12. FORM GST ASMT–12 For Tax Official Order of acceptance of reply against the notice issued under
section 61

13. FORM GST ASMT – 14 For Tax Official Show Cause Notice for assessment under section 63

14. FORM GST ASMT – 15 For Tax Official Assessment order under section 63

15. FORM GST ASMT – 16 For Tax Official Assessment order under section 64

16. FORM GST ASMT – 17 For taxpayer Application for withdrawal of

assessment order issued under section 64

17. FORM GST ASMT – 18 For Tax Official Acceptance or Rejection of application filed under section 64
CA VIVEK GABA GST FORM NUMBER www.expertbano.com

(2)

TOPIC – 6: INPUT TAX CREDIT

Sl. Forms Available for Description of the Form
No.
1. FORM GST ITC-01 For Taxpayer Declaration for claim of input tax credit under sub-section (1)
of section 18

2. FORM GST ITC-02 For Taxpayer Declaration for transfer of ITC in case of sale, merger,
demerger, amalgamation, lease or transfer of a business
under sub-section (3) of
section 18

3. FORM GST ITC-03 For Taxpayer Declaration for intimation of ITC

reversal/payment of tax on inputs held in stock, inputs
contained in semi-finished and finished goods held in stock
and capital goods under sub-section (4) of section 18

4. FORM GST ITC-04 For Taxpayer Details of goods/capital goods sent to job worker and
received back

TOPIC – 7: DEMAND & RECOVERY (ONLY FOR PROF)

Sl. Forms Available for Description of the Form
No.
1. FORM GST DRC – 01 For Tax Official Summary of Show Cause Notice

2. FORM GST DRC -02 For Tax Official Summary of Statement

3. FORM GST DRC -03 For Taxpayer Intimation of payment made voluntarily or made against the
show cause notice (SCN) or statement

4. FORM GST DRC – 04 For Tax Official Acknowledgement of acceptance of

payment made voluntarily

5. FORM GST DRC- 05 For Tax Official Intimation of conclusion of proceedings

6. FORM GST DRC – 06 For Taxpayer Reply to the Show Cause Notice

7. FORM GST DRC-07 For Tax Official Summary of the order

8. FORM GST DRC – 08 For Tax Official Summary of Rectification /Withdrawal Order

9. FORM GST DRC – 09 For Tax Official Order for recovery through specified officer under section 79

10. FORM GST DRC – 10 For Tax Official Notice for Auction of Goods under
section 79 (1) (b) of the Act

11. FORM GST DRC – 11 For Tax Official Notice to successful bidder

12. FORM GST DRC – 12 For Tax Official Sale Certificate

13. FORM GST DRC – 13 For Tax Official Notice to a third person under section 79(1) (c)
CA VIVEK GABA GST FORM NUMBER www.expertbano.com

14. FORM GST DRC – 14 For Tax Official Certificate of Payment to a Third Person

15. FORM GST DRC-15 For Tax Official Application before the Civil Court requesting Execution for a
Decree

16. FORM GST DRC – 16 For Tax Official Notice for attachment and sale of
immovable / movable goods / shares under section 79

17. FORM GST DRC – 17 For Tax Official Notice for Auction of Immovable/ Movable Property under
section 79(1) (d)

18. FORM GST DRC – 18 For Tax Official Certificate action under clause (e) of sub-section (1) section
79

19. FORM GST DRC – 19 For Taxpayer Application to the Magistrate for
Recovery as Fine

20. FORM GST DRC – 20 For Taxpayer Application for Deferred Payment/Payment in Instalments

21. FORM GST DRC – 21 For Tax Official Order for acceptance/rejection of
application for deferred payment / payment in instalments

22. FORM GST DRC – 22 For Tax Official Provisional attachment of property under section 83

23. FORM GST DRC – 23 For Tax Official Restoration of provisionally attached property / bank account
under section 83

24. FORM GST DRC-24 For Tax Official Intimation to Liquidator for recovery of amount

25. FORM GST DRC – 25 For Tax Official Continuation of Recovery Proceedings

TOPIC – 8: APPEAL UNDER GST (ONLY FOR PROF)

Sl. Forms Available for Description of the Form
No.
1. FORM GST APL – 01 For taxpayer Appeal to Appellate Authority

2. FORM GST APL – 02 For Tax Official Acknowledgment for submission of appeal

3. FORM GST APL – 03 For Tax Official Application to the Appellate Authority under sub-section (2) of
Section 107

4. FORM GST APL – 04 For Tax Official Summary of the Demand after Issue of Order by the
Appellate Authority, Revisional Authority, Tribunal Or Court

TOPIC – 9: ADVANCE RULING UNDER GST (ONLY FOR PROF)

Sl. Forms Available for Description of the Form
No.
1. FORM GST ARA -01 For taxpayer Application Form for Advance Ruling

2. FORM GST ARA -02 For taxpayer/ Appeal to the Appellate Authority for Advance Ruling
appellant
CA VIVEK GABA GST FORM NUMBER www.expertbano.com

3. FORM GST ARA -03 For taxpayer Appeal to the Appellate Authority for Advance Ruling

TOPIC – 10: COMPOSITION SCHEME

Sl. Forms Available for Description of the Form
No.
1. FORM GST CMP-01 For Taxpayer MIGRATION CASES Intimation to pay tax under section 10
(composition levy)

2. FORM GST CMP-02 For Taxpayer NORMAL TO COMPOSITION Intimation to pay tax under section
10 (composition levy)

3. FORM GST CMP-03 For Taxpayer Intimation of details of stock on date of opting for composition levy

4. FORM GST CMP-04 For Taxpayer Intimation/Application for Withdrawal from Composition Levy

5. FORM GST CMP-05 For Tax Official Notice for denial of option to pay tax under Section 10

6. FORM GST CMP-06 For Taxpayer Reply to the notice to Show Cause

7. FORM GST CMP-07 For Tax Official Order for acceptance / rejection of reply to show cause notice

8. FORM GST CMP-08 For Taxpayer Statement for payment of self-assessed tax

TOPIC – 11: GST PRACTITIONER (ONLY FOR PROF)

Sl. Forms Available for Description of the Form
No.
1. FORM GST PCT – 01 For GSTP Application for Enrolment as Goods and Services Tax
Practitioner

2. FORM GST PCT-02 For Tax Official Enrolment Certificate of Goods and Services Tax Practitioner

3. FORM GST PCT-03 For Tax Official Show Cause Notice for disqualification

4. FORM GST PCT-04 For Tax Official Order of rejection of enrolment as GST Practitioner

5. FORM GST PCT-05 For Authorisation / Withdrawal of

GSTP/Taxpayers authorisation for Goods and Services Tax Practitioner

6. FORM GST PCT-06 for GSTP Application for Cancellation of Enrolment as Goods and
Services Tax Practitioner

7. [FORM GST PCT-07 For Tax Official Order of Cancellation of Enrolment as Goods and Services Tax
Practitioner

TOPIC – 12: E – WAY BILL

Sl. Forms Available for Description of the Form
No.
1. FORM GST EWB-01 For taxpayer E-Way Bill
CA VIVEK GABA GST FORM NUMBER www.expertbano.com

2. FORM GST EWB-02 For taxpayer Consolidated E-Way Bill

3. FORM GST EWB-03 For Tax Official Verification Report

4. FORM GST EWB-04 For taxpayer Report of Detention

/transporter

5. FORM GST EWB-06 For Tax Official Order of Blocking or Unblocking of EWB generation
facility.

For FACE TO FACE & PERDRIVE CLASSES : visit at www.expertbano.com

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
 A
AB
G
K
VE
VI
A
C


 A
AB
G
K
VE
VI
A
C


 A
AB
G
K
VE
VI
A
C


 A
AB
G
K
VE
VI
A
C


 A
AB
G
K
VE
VI
A
C


 A
AB
G
K
VE
VI
A
C


Section 54 Series of Capital Gains CA VIVEK GABA IVIDYA ACADEMY (Laxmi Nagar)

Particulars Section 54 Section 54B Section 54D Section 54EC

Eligible taxpayers Individual and HUF Individual and HUF Any person Any person
Capital gains Long term Short term or Long term Short term or Long term Long term
eligible for
exemption
Capital gains Residential house Agriculture land used by Compulsory acquisition of land Any long-term capital
arising from property taxpayer or by his parents or building forming part of asset being Land or
transfer of or HUF for agriculture industrial undertaking (which Building or Both
purposes in last 2 years was used for industrial
before its transfer purposes for at least 2 years
before its acquisition).
Assets to be One residential house Agricultural land (may be Land or building for shifting or Bond of NHAI or REC,
acquired for property in urban area or rural reestablishing said industrial etc.
exemption area) undertaking
Time limit for Purchase: within 1 year Within 2 years after date Within 3 years after date of Within 6 months from
acquiring the new before or 2 years after of transfer transfer date of transfer
assets date of transfer

Construction: within 3
years after date of
transfer
Exemption Investment in new Investment in agricultural Investment in new assets or Investment in new
Amount assets or capital gain, land or capital gain, capital gain, whichever is assets or capital gains,
whichever is lower whichever is lower lower whichever is lower,
Section 54 Series of Capital Gains CA VIVEK GABA IVIDYA ACADEMY (Laxmi Nagar)

however, subject to Rs.

50 lakhs.
Withdrawal of If new asset is If new asset is transferred If new asset is transferred If new asset is
exemption transferred within 3 within 3 years of its within 3 years of its acquisition transferred or it is
years of its acquisition acquisition converted into money or
a loan is taken on its
security within 5 years
of its acquisition
Deposit in Capital Yes Yes Yes No
gains deposit
scheme before
due date under
Sec. 139(1)
Section 54 Series of Capital Gains CA VIVEK GABA IVIDYA ACADEMY (Laxmi Nagar)

Particulars Section 54EE Section 54F Section 54G Section 54GA Section 54GB
Eligible taxpayers Any person Individual and HUF Any person Any person Individual and HUF
Capital gains Long-term Long-term Short term or Long Short term or Long Long-term
eligible for term term
exemption
Capital gains Any long-term Any long term Land, building, plant Land, building, plant Residential property
arising from capital asset asset (other than a or machinery, in or machinery, in (house or a plot of
transfer of residential house order to shift order to shift land)
property) provided industrial industrial Note: Provisions of
on date of transfer undertaking from undertaking from this section shall
taxpayer does not urban area to rural urban area to SEZ. not apply to any
own more than one area. transfer of
residential house residential property
property (except the made after March
new house) 31, 2017. However,
in case of an
investment in
eligible start-up, the
residential property
can be transferred
up to March 31,
2019.
Assets to be Units of such fund One residential Land, building, plant Land, building, plant Subscription in
acquired for as may be notified house property or machinery, in or machinery, in equity shares of an
Section 54 Series of Capital Gains CA VIVEK GABA IVIDYA ACADEMY (Laxmi Nagar)

exemption by Central order to shift order to shift eligible company.

Government to industrial industrial Note:
finance start-ups undertaking to rural undertaking to SEZ. 1. W.e.f. April 1,
area. 2017, eligible start-
up is also included
in definition of
eligible company.
2. The eligible
company should
utilize the amount
of subscription for
purchase of new
assets (i.e., plant
and machinery
except vehicle,
office appliances,
computer or
computer software
etc.). However, In
the case of eligible
startup, the new
asset shall include
computers or
computer software.
Section 54 Series of Capital Gains CA VIVEK GABA IVIDYA ACADEMY (Laxmi Nagar)

Time limit for Within 6 months Purchase: within 1 within 1 year before Within 1 year Investment by the
acquiring the new after the date of year before or or 3 years after before or within 3 assessee -
assets transfer of original within 2 years after date of transfer years after date of Before due date for
asset date of transfer transfer furnishing of return
under Sec. 139(1).
Construction: within Investment by the
3 years after date company - within 1
of transfer year from date of
subscription.
Exemption Amount Investment in new Investment in new Investment in new Investment in new Investment in new
assets or capital assets X capital assets or capital assets or capital assets X capital
gains, whichever is gain/net gain, whichever is gain, whichever is gain/net
lower, however, consideration lower lower consideration
subject to Rs. 50
lakhs.
Withdrawal of If new asset is a) If new asset is If new asset is If new asset is If equity shares in
exemption transferred within a transferred transferred within 3 transferred within 3 company or new
period of 3 years within 3 years years of acquisition years of acquisition asset acquired by
from the date of its of acquisition, company is sold or
acquisition. b) if another transferred within a
Note: residential house period of 5 years
Where assessee is purchased from date of
takes loans or within 2 years acquisition.
advance on security of transfer of
Section 54 Series of Capital Gains CA VIVEK GABA IVIDYA ACADEMY (Laxmi Nagar)

of such specified original asset;

asset, he shall be c) if another house
deemed to have is constructed
transferred such within
asset on the date 3 years of transfer
on which such loan of original asset
or advance is taken
Deposit in Capital No Yes Yes Yes Yes
gains deposit
scheme before due
date under Sec.
139(1)