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TMI BlogFORMS PRESCRIBED UNDER DRAFT RULES OF MODEL GST LAWX X X X Extracts X X X X X X X X Extracts X X X X ..... FORMS PRESCRIBED UNDER DRAFT RULES OF MODEL GST LAW - By: - Mr. M. GOVINDARAJAN - Goods and Services Tax - GST - Dated:- 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 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 cancellation; GST REG 05 : Order for rejection of application for registration/amendment/cancellation/revocation of licence; GST REG 06 : Registration certificate issued under Section 19(8) of the Act ; GST REG 07 : Application for Registration as Tax Deduction or Tax Collector at source under Section 19(1) of the Act ; GST REG 08 : Order of cancellation of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication for registration as Tax Deductor or Tax Collector at source under Section 21 of the Act ; GST REG 09 - Application for allotment of Unique Identity Number to UN Bodies/Embassies/any other person under Section 19(6) of the Act ; GST REG 10 : Application for registration of non resident taxable person; GST REG 11 : Application for amendment in particulars subsequent to registration; GST REG- 12 : Order of amendment of existing registration; GST REG 13 : Order of allotment of temporary registration/ suo motu registration; GST REG 14 : Application for cancellation of registration under the Act ; GST REG 15 : Show cause notice for cancellatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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; GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T 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 prescribed under draft Goods and Services Tax Invoice Rules, 2016 - Form GST INV 1 Application for Electronic Reference number of an invoice; Payment Rules The following forms are prescribed under draft Goods and Services Tax Payment Rules, 2016 - GST PMT 1 : Electronic Tax liability Register of Tax payer; Part I Return related to liabil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities; Part II Other than returnrelated liabilities; GST PMT 2 : Electronic credit ledger; GST PMT 2A : Order for re-credit of the amount to cash or credit ledger; GST PMT 3 : Electronic Cash Ledger; GST PMT 4 : Challan for deposit of Goods and Service Tax; GST PMT 5 : Payment Register of Temporary IDs/Unregistered tax payers; GST PMT 6 : Application for credit of missing payment (CIN not generated) Return Rules The following forms are prescribed under draft Goods and Services Tax Return Rules, 2016 - GSTR 1 : Details of outward supplies of taxable goods and/or services effected; GSTR 1A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Details of outward supplies as added, corrected 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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; GSTR 8 : Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (1) of section 43C ; GSTR 9 : Annual Return; GSTR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9A : Simplified Annual return by Compounding taxable persons registered under section 8; GSTR 9B : Reconciliation Statement; GSTR 10 : Final Return; GSTR 11 : Details of inward supplies to be furnished by a person having UIN; GST TRP 1 : Application for enrolment as Tax Return preparer; GST TRP 2 : Enrolment certificate as Tax Return Preparer; GST TRP 3 : Show cause to as Tax Return Preparer; GST TRP 4 : Order of cancelling enrolment as Tax Return Preparer; GST TRP 5 : List of Tax Return Preparers; GST TRP 6 : Consent of taxable person to tax return preparer; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST TRP 7 : Withdrawal of authorization to tax return preparer; Refund Rules The following forms are prescribed under draft Goods and Services Tax Rules, 2016- GSTR RFD 1 Refund Application Form 1. Annexure I Details of goods; Annexure II Certificate by CA; GSTR RFD 2 Acknowledgement; GSTR RFD 3 Notice of deficiency on application of refund; GSTR RFD 4 Provisional sanction order; GSTR RFD- 5 Refund Sanction/Rejection order; GSTR RFD 6 Order for complete adjustment of claimed refund; GSTR RFD 7 Show cause notice for reject of refund application; GSTR RFD 8 Payment advice; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR RFD 9 Order for interest in delayed payments; GSTR RFD 10 Refund application from for Embassy/International Organizations. - Reply By Ganeshan Kalyani as = It 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 appreciable which may ease the dealer. Dated: 19-10-2016 - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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