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IMPORTANT GST
FORMS | SECTIONS | RULES

CS EXECUTIVE

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1 Introduction to GST and Constitution

Section/ Forms/ Rules/ Explanation
Article
122nd Amendment Constitution bill on GST (19/12/2014)

101st Amendment Assent of President and become Constitution Act (08/09/16)

Article 265 No Tax shall be levied or collected except by the Authority

Article245 Empower Parliament to make laws

Article 246 Power to make law (List I, II and III)

Article 254 Inconsistency between Laws made by Parliament and legislature of States

Power or state to make law with respect of goods or service tax imposed by such
Article 246A
state
levy and collection of goods or services tax in course of inter state trade or
Article 269A
commerce

Article 366 Definition of GST, Service, State

Article 279A Goods and Service Tax Council

2 Charge of Tax and application of CGST and IGST

Section/ Forms/ Rules/ Explanation
Article
Section 9 of CGST Levy and Collection of CGST

Section 5 of IGST Levy and Collection of IGST

Section 7 of IGST Inter State Supply

Section 8 of IGST Intra State Supply

Section 9 of IGST Supply in Territorial Waters

Section 16 of IGST Zero Rated Supply

3 Concept of Supply
Section/ Forms/ Rules/
Explanation
Article
Section 25(4) of CGST Deemed distinct Person

Section 25(5) of CGST Establishment in Different state and IGST Establishment in another country

Section 2(94) of CGST Registered Person

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Section 2(107) of CGST Taxable person

Section 2(20) of CGST Casual Taxable Person

Section 2(77) of CGST Non Resident Taxable Person

Section 2(45) of CGST Electronic Commerce Operator

Section 2(52) of CGST Meaning of Goods

Section 2(102) of CGST Meaning of Service

Consideration in relation to the supply of goods or services or both and b)

Section 2(31) of CGST
meaning of Inducement

Section 2(17) of CGST Business

Section 2(119) of CGST Works Contract

Section 7 of CGST Scope of Supply

Section 7(1)(a) of CGST Meaning of Supply

Importation of Service for consideration whether or not in the course or

Section 7(1)(b) of CGST
furtherance of business
Section 7(1)(c) of CGST Activities without consideration (schedule I)

Para 1 Permanent transfer of assets on which ITC is availed

Para 2 Supply of goods or services between RP or between DDP in the course or

furtherance of business

Para 3 Supply of goods by a Principal to his agent and vice versa

Para 4 Import of service from related person or from any of his establishment
outside India

Section 7(1A) of CGST Activities Considered either as supply of Goods or Services or Both (schedule II)

Section 7(1AA) of CGST Activities with Members

Section 7(2) of CGST Activities Considered neither as Supply of Goods or Services (schedule III)

4 Composition Scheme
Section/ Forms/ Rules/ Explanation
Article
Section 2(6) of CGST Aggregate turnover

Section 2(112) of CGST Turnover in state or turnover in union territory

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Section 10(1) of CGST Eligibility criteria for composition Levy

Section 10(2) of CGST The registered person shall be eligible to opt under Subsection (1)

Section 10(2A) of CGST Composition scheme for supplier of service

Rule 3 Intimation for composition Levy

Rule 4 Effective date for Composition levy

Rule 6 Validity of Composition levy

Form GST CMP-01 To opt for scheme by provisional registration holder

Form GST CMP-02 Intimation of willingness to opt for scheme by registered person

Form GST CMP-03 Details of stock and inward supplies from unregistered person

Form GST CMP-04 Intimation of withdrawal from scheme.

5 Place of Supply of Goods or Services or Both

Section/ Forms/ Rules/ Explanation
Article
Section 2(50) of CGST Fixed Establishment

Section 2(85) of CGST Place of business

Section 2(3) of IGST Continuous Journey

Section 2(6) of IGST Export of Services

Section 2(10) of IGST Import of Goods

Section 2(11) of IGST Import of Services

Section 2(16) of IGST Non-taxable online recipient

Section 2(17) of IGST Online information and database access or retrieval services

The place of supply of goods, other then supply of goods Imported into, or
Section 10(1) of IGST
Exported from India

Section 10(1)(a) of IGST Where the supply involves movement of goods

Where the goods are delivered by the supplier to the recipient or any other
Section 10(1)(b) of IGST
person
Where the supply does not involve movement of goods, whether by the supplier
Section 10(1)(c) of IGST or the recipient, the place of supply shall be the location of such goods at the
time of the delivery to the recipient
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Where the goods are assembled, or installed at site, the place of supply shall be
Section 10(1)(d) of IGST
the place of such installation or assembly
Where the goods are supplied on board a conveyance, including a vessel, an
Section 10(1)(e) of IGST aircraft, a train or a motor vehicle, the place of supply shall be the location at
which such goods are taken on board.

Section 12(4) of IGST In case of – Performance Based Service

The place of supply of services in relation to training and performance appraisal

Section 12(5) of IGST
to

Section 12(7) of IGST The place of supply of services provided by way, of

The place of supply of services by way of transportation of goods, including by

Section 12(8) of IGST
mail or courier to

Section 12(9) of IGST The place of supply of passenger transportation service to

Supply of banking and other financial services, including stock broking services
Section 12(12) of IGST
to any person

Section 12(13) of IGST The place of supply of insurance services shall

Section 13(3) of IGST Place of supply of performance base service

Section 13(4) of IGST Services relating to Immovable property

The place of supply of services of transportation of goods, other than by way of

Section 13(9) of IGST
mail or courier, shall be the place of destination of such goods.
The place of supply in respect of passenger transportation services shall be the
Section 13(10) of IGST
place where the passenger embarks on the conveyance for a continuous journey.
The place of supply of online information and database access or retrieval
Section 13(12) of IGST
services shall be the location of the recipient of services.

6 Time and Value of Supply

Section/ Forms/ Rules/ Explanation
Article
Section 2(32) of CGST Continuous Supply of Goods

Section 2(33) of CGST Continuous Supply of Services

Section 2(96) of CGST Meaning Removal in Relation to Goods

Section 31 of CGST Tax Invoice

Rule 47 Time Limit for Issuing Tax Invoice

Section 12 of CGST Time of Supply of Goods

Section 13 of CGST Time of Supply of Services

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Section 14 of CGST Change in rate of tax in respect of supply of goods or services

Section 15 of CGST Value of Taxable Supply

Value of Supply of Goods or Services Where the Consideration Is Not Wholly in

Rule 27
Money

Rule 28 Between Distinct or Related Persons, other than Through an Agent

Rule 29 Made or received Through an Agent

Rule 30 Based on Cost

Residual Method for determination of value of supply of goods or services or

Rule 31
both

Rule 31A Value of supply in case of Lottery, Gambling and horse racing

The value of supply of services in relation to the purchase or sale of foreign

Section 15(5) currency, including money changing
Rule 32 of CGST How to determine the value of supply of service in relation to booking tickets for
travel by air provided by an air travel agent?

Rule 33 Value of Service in case of supply by Pure Agent

7 Payment of Tax TDS and TCS

Section/ Forms/ Rules/ Explanation
Article
Section 49 of CGST Payment Of Tax, Interest, Penalty and Other Amounts

Section 49A of CGST Utilization Of Input Credit Subject to Certain Conditions

Section 49B of CGST Order of Utilization of Input Tax Credit

Rule 85 Electronic Liability Ledger

Rule 86 Electronic Credit Ledger

Rule 86A Conditions of Use of Amount Available in Electronic Credit Ledger

Rule 87 Electronic Cash Ledger

Rule 88 Identification Number for Each Transaction

Rule 88A Order of Utilization of ITC

Section 50 of CGST Interest on Delayed Payment of Tax

Section 51 of CGST Tax Deducted at Source

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Section 52 of CGST Tax Collected at Source

8 Input Tax Credit

Section/ Forms/ Rules/ Explanation
Article
Section 2(19) of CGST Capital Goods

Section 2(46) of CGST Electronic Credit Ledger

Section 2(59) of CGST Input

Section 2(60) of CGST Input Service

Section 2(61) of CGST Input Service Distributor

Section 2(62) of CGST Input Tax

Section 2(68) of CGST Job Work

Section 16 of CGST Eligibility and Conditions For taking ITC

Rule 36 Documentary Requirements and Conditions for Claiming Input Tax

Section 17 of CGST Apportionment of Credit and Blocked Credit

Section 17(5) of CGST Blocked Credit [Ineligible Credits]

Section 18 of CGST Availability of Credit in Special Circumstances

Section 19 of CGST Taking Input Tax credit in Respect of Inputs and Capital Goods Sent for Job work

Section 20 of CGST Manner of Distributed of Credit by Input Service Distributor

9 Registration Under GST

Section/ Forms/ Rules/ Explanation
Article
Section 2(7) of CGST Agriculturist

Section 2(77) of CGST Non-resident Taxable Person

Section 23 of CGST Person not Liable for GST

Section 24 of CGST Compulsory Registration in Certain Cases

Section 25 of CGST Procedure for Registration

Separate Registration for Multiple Business Verticals Within a State or Union

Rule 11
Territory
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Rule 8 Application for Registration

Rule 9 Verification of Application and Approval

Rule 10 Issue of Registration Certificate

Rule 10A Furnishing of Bank Account Details

Section 26 of CGST Deemed Registration

Special Provisions Relating to Casual Taxable Person and Non-Resident Taxable

Section 27 of CGST
Person

Section 28 of CGST Amendment of Registration

Section 29 of CGST Cancellation of Registration

Rule 20 Application for Cancellation of Registration

Rule21 Registration to be cancelled in certain cases

Rule 21A Suspension of Registration

Rule 22 Cancellation of Registration

Section 30 of CGST Revocation of Cancellation of Registration

Rule 23 Revocation of Cancellation of Registration

Grant of registration to persons required to deduct Tax at source or to collect Tax

Rule 12
at source

Form GST REG-01 Application for Registration

Form GST REG-02 Acknowledgement of application

Notice for Seeking Additional Information / Clarification/ Documents relating to

Form GST REG-03
Application for

Form GST REG-04 Replied to notice (REG - 03)

Form GST REG-05 Order of Rejection

Form GST REG-06 Registration Certificate

Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector
Form GST REG-07
at Source (u/s 52)
Order of Cancellation of Registration as Tax Deductor at source or Tax Collector
Form GST REG-08
at source

Form GST REG-09 Application for Registration of Non Resident Taxable Person

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Application for registration of person supplying Online Information and

Form GST REG-10 Database Access or Retrieval Services (OIDAR/NROP) from a place outside India
to a person in India, other than a registered person

Form GST REG-11 Application for extension of registration period by casual/non

Form GST REG-12 Resident Taxable Person

Form GST REG-13 Order of Grant of Temporary Registration/ Suo Moto Registration

Form GST REG-14 Application/Form for grant of Unique Identity Number (UIN) to UN

Application for Amendment in Registration Particulars (For all types of registered

Form GST REG-15
persons)

Form GST REG-16 Order of Amendment

Form GST REG-17 Application for Cancellation of Registration

Show Cause Notice for Cancellation of Registration Reply to the Show Cause
Form GST REG-18
Notice issued for cancellation for registration

Form GST REG-19 Order for Cancellation of Registration

Form GST REG-24 Application for Revocation of Cancellation of Registration

Form GST REG-21 Application for Revocation of Cancellation of Registration

Show Cause Notice for rejection of application for revocation of cancellation of

Form GST REG-22
registration
Reply to the notice for rejection of application for revocation of cancellation of
Form GST REG-23
registration

Form GST REG-24 Application for Cancellation of Registration of Migrated Taxpayers

Form GST REG-26 Order for revocation of cancellation of registration

Form GST REG-29 Application for Enrolment of Existing Taxpayer

Form GST REG-30 Form for Field Visit Report

10 Returns
Section/ Forms/ Rules/ Explanation
Article
Monthly statement of outward supplies of goods and/or services

Person registered under regular scheme with annual aggregate

GSTR - 1
turnover greater than ` 1.5 crore (including a Casual taxable person)

Quarterly statement of outward supplies of goods and/or services

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Person registered under regular scheme with annual aggregate turnover up to `

1.5 crore (including a casual taxable person)

Monthly return
GSTR-3B
Person registered under regular scheme including casual taxable person

Return for a financial year

GSTR-4
Registered person paying tax under composition scheme

Quarterly Statement for payment of self-assessed tax

GST CMP- 08
Registered person paying tax under composition scheme

Monthly return
GSTR-5
Registered non- resident taxpayer

Monthly return
GSTR-5A
Registered person providing OIDAR services from a place outside India to a non-
taxable online recipient

Monthly Return
GSTR-6
Input Service Distributor (ISD)

Monthly Return
GSTR-7
Registered person required to deduct tax at Source

Monthly statement of outward supplies of goods and/or services

GSTR-8
E-commerce operator required to collect tax at source

Annual return
GSTR-9
Registered person other than an ISD, tax deductor/ tax collector, casual taxable
person and a non-resident taxpayer

Annual statement (form yet to be notified)

GSTR-9B
E-commerce operator required to collect tax at source

Reconciliation Statement
GSTR-9C
Registered person whose aggregate turnover during a financial year exceeds `2
crore.
Section 37(CGST)
Furnishing Details of Outward Supplies
Rules 59 of CGST

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11 Tax Invoice, Credit and Debit Notes

Section/ Forms/ Rules/ Explanation
Article
Section 31 of CGST Tax Invoice

Rule 46 Tax Invoice

Rule 53 Revised Tax Invoice and Credit or Debit Notes

Rule 48 Manner Of Issuing Invoice

Rule 49 Bill Of Supply

Rule 50 Receipt Voucher

Rule 51 Refund Voucher

Rule 52 Payment voucher

Rule 53A Details To Be Stated in Credit or Debit Note

Rule 54 Tax Invoice in Special Cases

Rule 55 Transportation of Goods Without Issue of Invoice

Rule 55A Tax Invoice or Bill of Supply to Accompany Any Transport of Goods

Section 34 of CGST Credit and Debit Note

12 Accounts Records and E-way Bill

Section/ Forms/ Rules/ Explanation
Article
Section 35 of CGST Accounts and Other Records

Section 36 of CGST Period of retention of accounts

Rule 56 Maintenance of accounts by Registered Persons

Generation and maintenance of Electronic Records

Rule 57
E - Way Bill

GST EWB-01 Information to be furnished in E-Way Bill

Rule 138(10) Validity Period of E-Way Bill / Consolidate E-Way Bill

13 Assessment, Audit, Inception, Search, Seizure & Arrest

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Section/ Forms/ Rules/ Explanation

Article
Section 61 of CGST Scrutiny of Returns

Section 64 of CGST Summary Assessment in Certain Special Cases

Section 65 of CGST Audit by tax authorities

Section 66 of CGST Special Audit

Section 67 of CGST Power of Inspection, Search and Seizure

14 Refunds
Section/ Forms/ Rules/ Explanation
Article
Section 54 of CGST Refund of Tax

Rule 89 Application for refund of tax, Interest, Penalty, Fees or any other amount

Section 55 of CGST Refund in Certain Cases

Section 56 of CGST Interest on delayed refunds

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