GST Registration and GST Return by New Taxable Person
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GST Registration:- Forms
26 Forms for Registration prescribed-26 Forms for Registration have been prescribed (Form GST REG-01 to Form GST REG-26), namely-GST REG 01, GST REG 02, GST REG 03, GST REG 04, GST REG 05, GST REG 06, GST REG 07, GST REG 08, GST REG 09, GST REG 10, GST REG 11, GST REG 12, GST REG 13, GST REG 14, GST REG 15, GST REG 16, GST REG 17, GST REG 18, GST REG 19, GST REG 20, GST REG 21, GST REG 22, GST REG 23, GST REG 24, GST REG 25,
| Sr. No | Form Number | Content |
| 1 | GST REG 01 | Application for Registration under Section 19(1) of Goods and Services Tax Act, 20– |
| 2 | GST REG 02 | Acknowledgement |
| 3 | GST REG 03 | Notice for Seeking Additional Information/ Clarification/ Documents relating to Application for<<Registration/Amendment/Cancellation>> |
| 4 | GST REG 04 | Application for filing clarification/additional information/ document for <<Registration/Amendment/Cancellation/ Revocation of Cancellation>> |
| 5 | GST REG 05 | Order of Rejection of Application for <<Registration /Amendment / Cancellation/ Revocation of Cancellation>> |
| 6 | GST REG 06 | Registration Certificate issued under Section 19(8A) of the Goods and Services Tax Act, 20– |
| 7 | GST REG 07 | Application for Registration as Tax Deductor or Tax Collector at Source under Section 19(1) of the Goods and Service Tax Act, 20– |
| 8 | GST REG 08 | Order of Cancellation of Application for Registration as Tax Deductor or Tax Collector at Source under Section 21 of the Goods and Service Tax Act, 20–. |
| 9 | GST REG 09 | Application for Allotment of Unique ID to UN Bodies/Embassies /any other person under Section 19(6) of the Goods and Service Tax Act, 20–. |
| 10 | GST REG 10 | Application for Registration for Non Resident Taxable Person. |
| 11 | GST REG 11 | Application for Amendment in Particulars subsequent to Registration |
| 12 | GST REG 12 | Order of Amendment of existing Registration |
| 13 | GST REG 13 | Order of Allotment of Temporary Registration/ Suo Moto Registration |
| 14 | GST REG 14 | Application for Cancellation of Registration under Goods and Services Tax Act, 20–. |
| 15 | GST REG 15 | Show Cause Notice for Cancellation of Registration |
| 16 | GST REG 16 | Order for Cancellation of Registration |
| 17 | GST REG 17 | Application for Revocation of Cancelled Registration under Goods and Services Act, 20–. |
| 18 | GST REG 18 | Order for Approval of Application for Revocation of Cancelled Registration |
| 19 | GST REG 19 | Notice for Seeking Clarification/Documents relating to Application for << Revocation of Cancellation>> |
| 20 | GST REG 20 | Application for Enrolment of Existing Taxpayer |
| 21 | GST REG 21 | Provisional Registration Certificate to existing taxpayer |
| 22 | GST REG 22 | Order of cancellation of provisional certificate |
| 23 | GST REG 23 | Intimation of discrepancies in Application for Enrolment of existing taxpayer |
| 24 | GST REG 24 | Application for Cancellation of Registration for the Migrated Taxpayers not liable for registration under Goods and Services Tax Act 20– |
| 25 | GST REG 25 | Application for extension of registration period by Casual / Non-Resident taxable person. |
| 26 | GST REG 26 | Form for Field Visit Report |
Read also GST Return filing Process in India
GST Return ,GSTR 1, GSTR 2, GSTR 3, GSTR 4, GSTR 5, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 10, GSTR 11,
GST Return : Who … What….When….to File GST Return
| Sr.No | Form | Who to File ? | What to file? | When to File ? |
| 1 | GSTR-1 | Registered taxable supplier | Outward supplies | 10th of the month succeeding the tax period |
| 2 | GSTR-2 | Registered taxable recipient | Inward supplies /Purchases | 15th of the month succeeding the tax period |
| 3 | GSTR-3 | Registered taxable person | Monthly Return | 20th of the month succeeding the tax period |
| 4 | GSTR-4 | Composition supplier | Outward supplies, inward supplies | 18th of the month succeeding the Quarter |
| 5 | GSTR-5 | Non-resident person | Outward supplies, inward supplies | 20th of the month succeeding tax period & within 7 days after expiry of registration |
| 6 | GSTR -6 | Input service distributor | details of tax invoices on which credit has been received | 13th of the month succeeding the tax period |
| 7 | GSTR-7 | Tax deductor | Details of tax deducted | 10th of the month succeeding the month of deduction |
| 8 | GSTR-8 | E commerce operator/tax collector | Details of tax collected. | 10th of the month succeeding the tax period |
| 9 | GSTR-9 | Registered Taxable Persons | Annual Return | 31st December of the next Financial Year] |
| 10 | GSTR 9A | Taxable Person paying tax u/s 8 (Compounding Taxable Person) | Annual Return | 31st December of the next Financial Year] |
| 11 | GSTR 9B | Registered Taxable Person (if Turnover Exceeds 1Crore) | Audit Report with Reconciliation Statement | 31st December of the next Financial Year |
| 12 | GSTR 10 | Taxable person whose registration has been surrendered or cancelled | Final return | within three months of the date of cancellation or date of cancellation order, whichever is later |
| 13 | GSTR 11 | Persons having Unique Identity Number and Claiming Refund | Details of inward supplies | 28th of the month following the month for which statement is filed |
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