India’s Goods and Services Tax (GST) regime uses a structured form system to maintain compliance, transparency, and ease in tax administration. From registration to returns, payment, refunds, and audit, each category of GST has dedicated forms accessible via the GST portal.
This guide will help beginners to advanced GST practitioners navigate GST compliance with ease by organizing GST forms by purpose, use, and updates as of July 2025.
1. Registration Forms (GST REG Series)
These forms handle registration, amendment, cancellation, and revocation under GST.
| Form | Purpose |
|---|---|
| REG‑01 | Application for GST registration |
| REG‑02 | Acknowledgement of application |
| REG‑03 / REG‑04 | Notice for additional info & reply |
| REG‑05 / REG‑06 | Rejection & final registration certificate |
| REG‑07 / REG‑08 | Registration/cancellation for TDS/TCS deductors |
| REG‑09 | Registration for non-resident taxable persons |
| REG‑10 / REG‑11 | OIDAR service provider registration/extension |
| REG‑14 / REG‑15 | Amendments to registration |
| REG‑16 to REG‑21 | Cancellation & revocation processes |
📌 Pro Tip: Always file REG-14 promptly for address or business changes to avoid future notices.
2. Return Forms (GSTR Series)
The lifeline of GST compliance, these forms manage periodic return filings.
| Form | Purpose |
|---|---|
| GSTR‑1 | Outward supplies (sales) details |
| GSTR‑2A/2B | Auto-drafted inward supplies & ITC statements |
| GSTR‑3B | Monthly summary return |
| GSTR‑4 / 4A | Composition scheme quarterly returns |
| GSTR‑5 / 5A | Returns for non-residents/OIDAR service providers |
| GSTR‑6 / 6A | Input Service Distributor returns |
| GSTR‑7 / 7A | TDS returns & certificates |
| GSTR‑8 | E-commerce operator’s TCS returns |
| GSTR‑9 / 9A / 9C | Annual returns & reconciliation |
| GSTR‑10 | Final return upon cancellation |
| GSTR‑11 | UIN-holder inward supplies report |
📌 Update: From July 2025, GSTR-3B will be locked, and edits will only be allowed through GSTR-1A reconciliation.
3. Payment Forms (PMT Series)
Used for managing electronic ledgers and payments under GST.
| Form | Purpose |
|---|---|
| PMT‑01 | Liability register for returns/other liabilities |
| PMT‑02 | Electronic Credit Ledger |
| PMT‑03 | Refund rejection or adjustment orders |
| PMT‑05 / 06 | Cash ledger & challan management |
| PMT‑07 | Discrepancy intimation in payment |
📌 Access these in your GST dashboard under ‘Electronic Cash and Credit Ledger’.
4. Refund Forms (RFD Series)
Handles refund claims for exporters, inverted duty structures, excess payments, and UN agencies.
| Form | Purpose |
|---|---|
| RFD‑01A/B | Refund application & order |
| RFD‑03 / 04 / 05 / 06 | Deficiency memos, provisional orders, sanction orders |
| RFD‑08 / 09 | Show-cause notices & replies |
| RFD‑10 / 10B / 11 | Refunds for UN agencies, duty-free shops, exports |
📌 Submit RFD-01 with supporting documents for faster refund processing.
5. Assessment Forms (ASMT Series)
Facilitates provisional and final assessments, scrutiny, and notices.
| Form | Purpose |
|---|---|
| ASMT‑01 | Application for provisional assessment |
| ASMT‑02 to 04 | Notices and orders for provisional assessment |
| ASMT‑06 to 07 | Final assessment orders |
| ASMT‑10 to 12, 14–18 | Scrutiny, show-cause, withdrawal, and security orders |
6. Input Tax Credit Forms (ITC Series)
Forms for initial ITC claims, transfers, reversals, and job work.
| Form | Purpose |
|---|---|
| ITC‑01 | Declaration for initial ITC claim |
| ITC‑02 / 02A | ITC transfer on business restructuring |
| ITC‑03 | Reversal of ITC |
| ITC‑04 | Job-work transactions |
📌 Filing ITC-04 quarterly is mandatory for manufacturers using job workers.
7. E-Way Bill Forms (EWB Series)
Used for tracking the movement of goods.
| Form | Purpose |
|---|---|
| EWB‑01 | Generate individual E-Way Bill |
| EWB‑02 | Generate consolidated E-Way Bill |
| EWB‑03 / 04 | Verification and detention report |
| EWB‑05 / 06 | Requests for unblocking E-Way Bills |
📌 Learn how to generate an E-Way Bill in detail here.
8. Composition Scheme Forms (CMP Series)
For small taxpayers opting under Section 10 of the GST Act.
| Form | Purpose |
|---|---|
| CMP‑01 / 02 | Intimation of opting for composition levy |
| CMP‑03 | Details of stock at scheme entry |
| CMP‑04 | Withdrawal from the scheme |
| CMP‑08 | Statement of self-assessed tax (quarterly) |
9. Practitioner & Enrolment Forms
For GST practitioners, transporters, and warehouse enrolments.
| Form | Purpose |
|---|---|
| ENR‑01 / 02 / 03 | Enrolment for transporters, warehouses, NRTPs |
| PCT‑01 to 07 | GST practitioner enrolment, notices, authorization, cancellation |
10. Inspection, Audit & Appeals
For compliance enforcement, audits, inspections, and appeals.
| Form | Purpose |
|---|---|
| INS‑01 to 05 | Inspection, seizure, release orders |
| MOV‑01 to 10 | Movement inspection forms |
| APL‑01 to 04 / RVN‑01 | Appeals and advance ruling |
| CPD‑01 / 02 | Compounding of offences |
Quick Tips for Using GST Forms
✅ Use the Latest Versions: Forms get updated frequently; download the current PDF formats from the GST Portal.
✅ Determine Your Purpose: Registration, returns, refunds, or assessments before selecting the form.
✅ Maintain Deadlines: Delayed filings may lead to penalties and interest.
✅ Cross-verify Data: Ensure details match your invoices, ledgers, and books to prevent GST notices.
✅ File Online: Almost all forms are e-filed on the GST Portal for ease and transparency.
Conclusion
The structured GST forms system under India’s GST regime ensures clarity, accuracy, and transparency while simplifying compliance for businesses of all sizes. By understanding the purpose and process for each GST form, you can avoid penalties, speed up refunds, and stay compliant.
Stay updated with the latest GST notifications and procedural changes by visiting the CBIC GST page and the GST Portal.
✅ Next Steps:
- Bookmark this guide for ongoing GST compliance reference.
- Share with your accounts and finance teams to streamline your filing processes.
