FORMS PRESCRIBED UNDER DRAFT RULES OF MODEL GST LAW
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 18-10-2016<\/p>\n
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.
\nRegistration rules
\nThe 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)-
\n\tGST REG – 01 : Application for Registration under Section 19(1) of the Act;
\n\tGST REG- 02 : Acknowledgement;
\n\tGST REG – 03 : Notice for seeking additional information\/clarification\/documents relating to application for registration\/amendment\/cancellation;
\n\tGST REG – 04 : Application for filing clarification\/additional information\/document for registrati<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ancellation of registration under the Act; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tails of outward supplies of taxable goods and\/or services effected; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" FORMS PRESCRIBED UNDER DRAFT RULES OF MODEL GST LAWBy: – DR.MARIAPPAN GOVINDARAJANGoods and Services Tax – GSTDated:- 18-10-2016 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 … Continue reading “FORMS PRESCRIBED UNDER DRAFT RULES OF MODEL GST LAW”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1684","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1684","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1684"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1684\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1684"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1684"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n\tGST REG – 15 : Show cause notice for cancellation of registration;
\n\tGST REG – 16 : Order for cancellation of registration;
\n\tGST REG – 17 : Application for revocation of cancelled registration under the Act;
\n\tGST REG – 18 : Order for approval of application for revocation of cancelled registration;
\n\tGST REG – 19 : Notice for seeking clarification\/documents relating to application for revocation or cancellation;
\n\tGST REG – 20 : Application for enrolment of existing taxpayer;
\n\tGST REG – 21 : Provisional Registration Certificate to existing tax payer;
\n\tGST REG – 22 : Order of cancellation of provisional certificate;
\n\tGST REG – 23 : Intimation of discrepancies for Application for enrolment of existing tax payer;
\n\tGST REG – 24 : Application for cancellation of Registration for the migrated tax payers not liable for registration under the Act;
\n\tGST REG – 25 : Application for extension of Registration period by casual\/non resident taxable <\/p>\n
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\n\tGSTR – 1A : Details of outward supplies as added, corrected or deleted by the recipient;
\n\tGSTR – 2 : Details of inward supplies of taxable goods and\/or services claiming input tax credit;
\n\tGSTR – 3 : Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of tax;
\n\tGSTR – 3A : Notice to a registered taxable person who fails to furnish return under section 27 and section 31;
\n\tGSTR – 4 : Quarterly Return for compounding Taxable persons;
\n\tGSTR – 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;
\n\tGSTR – 5 : Return for Non-Resident foreign taxable person;
\n\tGSTR – 6 : ISD return;
\n\tGSTR – 6A : Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier;
\n\tGSTR – 7 : Return for authorities deducti<\/p>\n
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\nRefund Rules
\nThe following forms are prescribed under draft Goods and Services Tax Rules, 2016-
\n\tGSTR RFD – 1 Refund Application Form – 1. Annexure I – Details of goods; Annexure II – Certificate by CA;
\n\tGSTR RFD – 2 Acknowledgement;
\n\tGSTR RFD – 3 Notice of deficiency on application of refund;
\n\tGSTR RFD – 4 Provisional sanction order;
\n\tGSTR RFD- 5 Refund Sanction\/Rejection order;
\n\tGSTR RFD – 6 Order for complete adjustment of claimed refund;
\n\tGSTR RFD – 7 Show cause notice for reject of refund application;
\n\tGSTR RFD – 8 Payment advice;
\n\tGSTR RFD – 9 Order for interest in delayed payments;
\n\tGSTR RFD – 10 Refund application from for Embassy\/International Organizations.
\n Reply By Ganeshan Kalyani as =
\nIt is proposed that if there is any discrepancy in the application the officer shall have to inform the dealers within three days calling for the information. If the officer does don t do within the time then it is deemed that registration is granted. This move is appreciabl<\/p>\n
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