LIST OF GST FORMS AND RETURNS AVAILABLE FOR BOTH TAXPAYERS AND TAX OFFICIALS
The Goods and
Services Tax Act, 2017 came into force in India with effect from 1.7.2017.
Under Goods and
Services Tax Act, 2017 there are 167 Forms prescribed as on 25.9.2019 for the
purpose of registration of taxpayers, filing of returns and payment of taxes by
taxpayers, getting refunds from tax department, assessment proceedings, filing
of appeals, getting clarifications under Advance Ruling, opting to pay tax under
composition schemes, applying for enrolment as Goods and Services Tax
Practitioners, e-way bills, compounding, enforcement wing and transistion
The above 167
forms were to be used by the taxpayers and by the tax officials.
FORM
HEADING
|
TOTAL
FORMS
|
APPLICABLE
FOR
TAXPAYERS
|
APPLICABLE
FOR
TAX
OFFICIALS
|
Registration
|
28
|
13
|
15
|
Returns
|
17
|
17
|
0
|
Payments
|
7
|
7
|
0
|
Refund
|
13
|
5
|
8
|
Assessment
|
17
|
6
|
11
|
Input Tax
Credit
|
4
|
4
|
0
|
Demand and
Recovery
|
25
|
4
|
21
|
Appeal
|
5
|
1
|
4
|
Advance Ruling
|
3
|
3
|
0
|
Composition
|
8
|
6
|
2
|
GST
Practitioner
|
7
|
3
|
4
|
E-Way Bill
|
4
|
4
|
0
|
Compounding
|
2
|
1
|
1
|
Enforcement
|
16
|
1
|
15
|
Transition
Forms
|
3
|
3
|
0
|
As there are
more numbers of forms the heading of Forms and used by whom were released and
the same is given below for ready reference and also for choosing purpose:
The online processing of
refund applications and single authority disbursement has been implemented with
effect from 27.9.2019. The taxpayers are advised to take note of the following
changes:
·
Refund applications filed by the taxpayers in
RFD-01 form shall be processed electronically/ online by the tax-officer and
all communications between the tax officers and the taxpayers shall take place
electronically.
·
Refund amount shall be disbursed by
accredited bank of Central Board of Indirect Taxes and Customs (CBIC) through
the Public Financial Management System (PFMS) after bank account validation.
Online refund processing
and single authority disbursement : Advisory for taxpayers
The online processing of refund applications and single
authority disbursement has been
implemented. The taxpayers
are advised to take
note of
the following
changes:
1.
Refund
applications filed by the taxpayers
in RFD-01 form shall be processed electronically/ online by
the tax-officer and all
communications between the tax officers and the
taxpayers shall take place electronically.
2. Refund
amount shall be disbursed by accredited
bank of Central Board of Indirect Taxes and Customs (CBIC) through the
Public Financial Management System
(PFMS) after bank account validation.
The details of changes
in various forms are illustrated
below in the tables:
Form
|
RFD-01
|
Description
|
Refund
Application
|
Action by
|
Taxpayer
|
Previous Processing Workflow
|
The taxpayers were filling refund application in form RFD-01A online.
|
Electronic/ Online Processing
|
The RFD-01A
form has been disabled on the portal.
The taxpayer shall be able
to file his refund application in form
RFD-01 now.
However, the taxpayer
shall be able to
view the status of RFD-01A
applications also along with the new ones.
The bank account details
mentioned in the refund application shall be validated by PFMS after
filing of RFD-01.
The taxpayers must ensure
that the bank account details selected in the refund
application are valid and correct.
The taxpayer will need to
change/ edit the bank account
details (through non-core amendment in registration in REG-14) if there is failure of bank account validation by PFMS. After
performing this step, the taxpayer
needs to enter the updated
bank account by clicking on
‘Update Bank Account’ functionality provided
with the ARN of the refund
application.
The taxpayer shall be able
to view the status of bank account
validation on his dashboard. It will also
be communicated through e-mail/
SMS.
|
Form
|
RFD-02
|
Description
|
Acknowledgement
|
Action by
|
Tax
Officer
|
Previous Processing Workflow
|
The tax officer issued RFD-02
manually.
|
Electronic Processing
|
The tax officer shall issue
RFD-02 electronically to the taxpayer.
The taxpayer shall be able
to view the acknowledgement in RFD-02 on his dashboard.
The taxpayer will also receive communication through email and SMS.
|
Form
|
RFD-03
|
Description
|
Deficiency Memo
|
Action by
|
Tax Officer
|
Previous Processing Workflow
|
The tax officer issued RFD-03
manually and there was
no auto recredit
of
ITC/cash.
|
Electronic Processing The tax officer shall issue RFD-03
electronically to the taxpayer.
With the issuance of RFD-03, the ITC/ cash
will get recredited to the electronic credit/
cash ledger of the taxpayer.
The taxpayer shall be able to
view the deficiency
memo in RFD-03 on his
dashboard.
Once RFD-03 has been issued against an ARN, the taxpayer is
required to file a
fresh refund application.
The taxpayer
will receive communication through email
and SMS.
Form
|
RFD-04
|
Description
|
Provisional Refund Order
|
Action by
|
Tax Officer
|
Previous Processing Workflow
|
The tax officer issued RFD-04
manually.
|
Electronic Processing
|
The tax officer shall issue
RFD-04 electronically to the taxpayer.
The taxpayer shall be able to
view the provisional sanction order in
RFD-04 on his
dashboard.
The taxpayer will receive communication through email and SMS.
|
Form
|
RFD-05
|
Description
|
Payment
Order
|
Action by
|
Tax Officer
|
Previous Processing Workflow
|
The tax officer issued RFD-05
manually and sent a copy to the central
nodal authority and state AAs respectively for disbursement.
|
Electronic Processing
|
The
tax officer shall
issue RFD-05 electronically to the taxpayer. The tax
officer is not required to send the copy of RFD-05 to the central
nodal
authority and state AAs.
The taxpayer shall be able
to view the payment order in RFD-05 on his dashboard.
The
bank account details
mentioned in the refund application shall be validated by PFMS after
issuance of RFD-05 by the tax-officer.
The taxpayer will need to
change/ edit the bank account
details (through non-core amendment in registration in REG-14) if there is failure of bank account validation by PFMS. After
performing this step, the taxpayer
needs to enter the updated
bank account by clicking on
‘Update Bank Account’ functionality provided with the ARN of the refund
application.
The taxpayer shall be able
to view the status of bank account
validation and disbursement on his dashboard.
The taxpayer will receive communication through email and SMS.
|
Form
|
RFD-06
|
Description
|
Final Refund Sanction/ Rejection Order
|
Action by
|
Tax
Officer
|
Previous Processing Workflow
|
The tax officer issued RFD-06
manually.
|
Electronic Processing
|
The tax officer shall issue
RFD-06 electronically to the taxpayer.
The taxpayer shall be able to
view the final sanction/ rejection order in
RFD-06 on his dashboard.
|
Form
|
RFD-7B
|
Description
|
Withholding Order
|
Action by
|
Tax Officer
|
Previous Processing Workflow
|
The tax officer issued RFD-07B manually.
|
Electronic Processing
|
The tax officer shall issue
RFD-07B electronically to the taxpayer.
The taxpayer shall be able
to view the withhold order in RFD-07B on his dashboard.
The taxpayer will receive communication through email and SMS.
|
Form
|
RFD-08
|
Description
|
Show Cause Notice
|
Action by
|
Tax Officer
|
Previous Processing Workflow
|
The tax officer issued RFD-08
manually.
|
Electronic Processing
|
The tax officer shall issue
RFD-08 electronically to the taxpayer.
The taxpayer shall be able
to view the show cause notice in RFD-08 on his dashboard.
The taxpayer is expected to give
reply to the SCN within 15 days
of receipt of the SCN.
If the taxpayer doesn’t respond within
15 days of
the issuance of SCN, the tax officer can take action on the refund
application.
The taxpayer will receive communication through email and SMS.
|
Form
|
RFD-09
|
Description
|
Reply
to Show Cause Notice by the Taxpayer
|
Action by
|
Taxpayer
|
Previous Processing Workflow
|
The
taxpayers were submitting reply to the show cause
notice manually to the tax officer.
|
Electronic Processing
|
The taxpayer is required to reply the SCN electronically/online in
RFD-09 form
which would be available on his
dashboard.
The taxpayer shall be able
to reply to the SCN and upload supporting
documents electronically through RFD-09.
The
tax officer may not
process the reply
to the SCN if not given
electronically in RFD-09 by the taxpayer.
|
Form
|
PMT-03
|
Description
|
Order for Recredit of Rejected Amount
|
Action by
|
Tax
Officer
|
Previous Processing Workflow
|
The tax officer uploaded the refund
order details
in RFD-01B and then
the ITC got recredited
to the taxpayer’s ITC ledger.
|
|
3
Electronic
Processing The tax officer shall issue PMT-03 electronically.
With the issuance of PMT-03, the inadmissible ITC shall get recredited to the electronic credit ledger of the taxpayer automatically.
The taxpayer is required to give an
undertaking that he will not file
an appeal against the refund order if he/she desires to get a recredit of the
rejected amount. This undertaking has to be submitted to the tax officer
manually.
The taxpayer shall be able to
view the recredit order in
PMT-03 on his dashboard.
4