Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 18-10-2016 Last Replied Date:- 19-10-2016 – The Board framed various draft rules for the comments of the stakeholders. The draft forms for the respective rules are also prescribed. It is learnt that the GST Council has approved the draft rules framed. The forms prescribed under various rules are discussed in this article for the benefit of the readers. Registration rules The following forms are prescribed under Draft Goods and Service Tax Registration Rules for the purposes of various sections of Model GST Act ( Act for short)- GST REG – 01 : Application for Registration under Section 19(1) of the Act; GST REG- 02 : Acknowledgement; GST REG – 03 : Notice for seeking additional information/clarification/documents relating to application for registration/amendment/cancellation; GST REG – 04 : Application for filing clarification/additional information/document for registration/amendment/cancellation/revocation of cancell
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e notice for cancellation of registration; GST REG – 16 : Order for cancellation of registration; GST REG – 17 : Application for revocation of cancelled registration under the Act; GST REG – 18 : Order for approval of application for revocation of cancelled registration; GST REG – 19 : Notice for seeking clarification/documents relating to application for revocation or cancellation; GST REG – 20 : Application for enrolment of existing taxpayer; GST REG – 21 : Provisional Registration Certificate to existing tax payer; GST REG – 22 : Order of cancellation of provisional certificate; GST REG – 23 : Intimation of discrepancies for Application for enrolment of existing tax payer; GST REG – 24 : Application for cancellation of Registration for the migrated tax payers not liable for registration under the Act; GST REG – 25 : Application for extension of Registration period by casual/non resident taxable person; GST REG – 26 : Form for field visit report. Invoice Rules The following forms are
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ected or deleted by the recipient; GSTR – 2 : Details of inward supplies of taxable goods and/or services claiming input tax credit; GSTR – 3 : Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of tax; GSTR – 3A : Notice to a registered taxable person who fails to furnish return under section 27 and section 31; GSTR – 4 : Quarterly Return for compounding Taxable persons; GSTR – 4A : Details of inward supplies made available to the recipient registered under composition scheme on the basis of FORM GSTR-1 furnished by the supplier; GSTR – 5 : Return for Non-Resident foreign taxable person; GSTR – 6 : ISD return; GSTR – 6A : Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier; GSTR – 7 : Return for authorities deducting tax at source; GSTR – 7A : TDS certificate; GSTR – ITC 1:Communication of acceptance, discrepancy or duplication of input tax credit claim;
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