IGST distribution reporting format covers recovered demand amounts, appeal deposits, and compounding payments under GST rules.
Prescribes a reporting format for the distribution of IGST amounts recovered against demand, deposited for filing appeal, and paid by way of compounding. The form records the year, month, State or Union Territory, category of IGST amount, amounts recovered or deposited, and the apportioned tax, interest, penalty, compounding amount, and CGST and SGST/UTGST portions of IGST. The notes identify the relevant recovery, appeal, and compounding provisions and define the three distribution categories.

IGST input tax credit cross-utilisation reporting format for CGST liability, with ARN or demand ID disclosure requirements.
GST STL - 02.02 is a reporting format for registered persons who have adjusted CGST liability from IGST input tax credit under section 18(a) of the IGST Act. It requires particulars such as GSTIN, trade name or legal name, category of cross-utilisation, ARN or demand ID, tax period of return, and the amount of CGST paid from IGST ITC. Where cross-utilisation is for purposes other than returns, the demand ID must be mentioned.

CGST and IGST book adjustment reporting captures state-wise liability offsets, IGST collections, imports, and net account balances.
State/UT-wise reporting is prescribed for book adjustment between CGST and IGST on the basis of returns, excluding customs information. The report records month-wise figures for IGST and CGST liability adjustments, CGST portions of IGST collected on specified B2C, B2B, composition, non-resident, UIN, and import transactions, together with interest related to returns paid on IGST, and computes the net amount payable to or receivable from the IGST account.

IGST interest reporting format for returns requires apportionment of interest among recipient States.
GST STL-01.12 is a reporting format for listing registered persons who have paid interest on IGST in relation to returns. It records GSTIN, trade name or legal name, ARN, tax period of return, and the amounts of IGST interest paid, including the SGST or UTGST and CGST portions. The note provides that the interest is to be apportioned among the States of the recipient.

Unutilized IGST input tax credit reporting for importers through a prescribed statement for distribution and compliance tracking.
Report GST STL-01.11 is a prescribed statement for listing registered persons who have made imports and whose unutilized IGST input tax credit remains available up to the specified period for distribution. The form captures the importer's GSTIN, trade name or legal name, ARN, tax period of return, and the amounts representing the unavailed IGST credit and its SGST/UTGST and CGST portions. The report covers cases not reported by the importer in GSTR-2 or GSTR-5.

Input tax credit ineligibility reporting format for imports requires detailed GST and IGST particulars.
Prescribes a reporting format for registered persons who have made imports on which input tax credit is declared ineligible, for use in column 11 of Forms 01.01 and 02.01. The form, GST STL - 01.10, under Section 17 of the IGST Act, requires particulars such as State or Union Territory, year, month, GSTIN, trade name, ARN, tax period of return, and the IGST, SGST or UTGST, and CGST portions of IGST, with a total figure.

Import reporting for composition taxable persons and UIN holders under IGST input tax allocation rules.
Report GST STL - 01.09 is a prescribed reporting format for composition taxable persons and UIN holders who have made imports, for use in column 10 of Forms 01.01 and 02.01 under section 17 of the IGST Act. The format records State or Union Territory, year, month, GSTIN or UIN, trade name, category, ARN, tax period, goods or services, and the IGST paid with its SGST or UTGST and CGST portions. Import of goods is to be reported from customs data, and import of services from the return.

IGST import reporting for unregistered persons through GST STL-01.08 captures Customs-based import data and tax apportionment.
Report GST STL-01.08 is a State or Union Territory-wise statement of unregistered persons who have imported goods, for reporting under section 17 of the IGST Act. It captures the reporting period, the name and address of each unregistered person, IGST paid including interest, and the division of IGST into SGST/UTGST and CGST portions. The report is prepared from import data received from Customs authorities, where available, and contains a total row for consolidated figures.

Input tax credit reporting for unutilised IGST on inter-state inward supplies, covering recipient taxable persons and return-based distribution details.
List of registered persons who have made inter-State inward supplies on which input tax credit remains unutilised up to the specified period. The report captures GSTIN, trade name or legal name, ARN, tax period of return, and the unavailed IGST input tax credit available for distribution, including the SGST/UTGST and CGST portions. It covers recipient taxable persons who have filed the return but have not claimed input tax credit by the specified period.

Input tax credit reporting for ineligible and lapsed credit under GST distribution requirements and reversal categories.
Reporting format for registered persons having inter-State inward supplies where input tax credit is ineligible, including ITC that lapses on opting for the composition scheme or on cancellation of registration. The form captures GSTIN, category of ITC, trade name or legal name, ARN, tax period, month of stock intimation, and the IGST amount available for distribution between SGST/UTGST and CGST. The notes refer to ineligibility and reversal under section 17(5) and section 18(4) of the CGST/SGST Act.

GST reporting format for inter-State supplies to composition taxable persons, non-resident taxpayers, and UIN holders.
Prescribes a GST reporting format for listing other State/UT registered persons who have made inter-State supplies to composition taxable persons, non-resident taxable persons, or UIN holders within the State/UT. The form captures supplier and recipient details, ARN, tax period of return, and the amounts of IGST paid together with the SGST/UTGST and CGST portions of that IGST. The classification column is to be used for composition taxable persons, non-resident taxable persons, and UIN holders.

Inter-State supply reporting format captures unregistered supplies, exports, SEZ supplies, and non-return filer details under GST.
Prescribes Report GST STL - 01.04 as a reporting format for persons registered in another State or Union Territory who have made outward inter-State supplies, including ISD distribution, to unregistered persons or units, online services supplied to unregistered persons, and exports or supplies to SEZ, including non-return filers. The form captures supplier details, return particulars, tax period, non-return filer GSTIN, and IGST with SGST/UTGST and CGST components, and classifies supplies into specified categories.

Input tax credit cross-utilisation reporting format records SGST or UTGST liability adjusted from IGST credit and related settlement details.
A prescribed GST report format lists registered persons of a State or Union Territory who have adjusted SGST or UTGST liability from IGST input tax credit. It requires details such as GSTIN, trade name, category of cross-utilisation, ARN or demand identification, tax period, and amounts of SGST/UTGST and CGST paid from IGST credit. The form also notes that invalid returns in cross-utilisation cases are to be considered for settlement, and demand identification must be mentioned where credit is used for purposes other than returns.

Cross-utilisation of input tax credit for IGST liability is tracked through a prescribed State and Union Territory reporting format.
Registers the State or Union Territory-wise reporting format for persons who have adjusted IGST liability by using input tax credit of SGST/UTGST and CGST under the cross-utilisation framework. The statement records GSTIN, trade name, category of cross-utilisation, ARN or IGST demand identification, tax period, and the amounts of IGST paid from CGST ITC and from SGST/UTGST ITC. Notes specify treatment of invalid supplier and buyer returns, and require the demand identification number where credit is cross-utilised for purposes other than returns.

GST fund transfer statement tracks IGST, SGST and UTGST adjustments, credit utilisation, and net settlement balances.
Statement in prescribed report form for transfer of funds between the Centre and a State/UT based on returns, excluding Customs information, for GST settlement purposes. The form captures monthly and yearly details of IGST, SGST and UTGST adjustments, including liability set-offs against input tax credit, portions of IGST attributable to specified supplies, ineligible or unutilised credit, and interest related to returns. It finally computes the net amount payable by the State/UT to the Centre or receivable from the Centre under the IGST Act and the CGST/SGST Act.

Certificate of Chartered Engineer verifies machine specifications and packing capacities for GST compliance under prescribed form.
Form GST SRM-III, Certificate of Chartered Engineer, requires GSTIN and a table of machine particulars including make, model, manufacturer, machine number, system registration number for specification amendments, purchase date, number of tracks, package weight, packing capacity per track, total packing capacity for a specified package weight, electricity consumption per hour, and remarks; it concludes with the engineer's declaration, signature, registration number and contact details, and notes insertion by notification.

Manufacturer monthly input-production reporting standardises inventory, production and power-consumption disclosures for compliance.
Form GST SRM-II requires manufacturers to file a monthly statement listing inputs (with HSN, opening balance, procurement quantity and value, consumption, closing balance and waste) and production details by brand and machine (packing type, package weight, HSN, package count, MRP and total MRP). It mandates reporting of electricity, DG set and grid-integrated solar meter readings and a verification declaration by an authorised signatory. Instructions specify HSN levels, column-by-column data entry, auto-population of opening balances and system computation of total MRP.

Registration of packing machines requires system-generated IDs and certified documentation, with mandatory amendment and disposal reporting.
FORM GST SRM-I mandates machine-specific registration for packing machines used for pan masala and tobacco, requiring entry of technical and identification details, system-generated unique registration numbers, and working status. Amendments must be filed in Table 6A with auto-populated records and a chartered engineer certificate uploaded when earlier certificate particulars change; any change in listed parameters must be communicated within twenty-four hours. Intimations to other departments, disposals (supplied/condemned), product details, and specified pdf documents must be uploaded in the designated tables, and the authorised signatory must verify the accuracy of submissions.

Undertaking to forego appeal to enable restoration of a withdrawn appeal under rule 164(15)(b)(ii) procedure.
Form GST SPL-08 is an undertaking under rule 164(15)(b)(ii) by which an applicant solemnly declares not to file an appeal against a specified appellate authority order and seeks restoration of a previously filed then-withdrawn appeal. The form records applicant identification, reference numbers and dates for related GST forms and orders, and includes a verification clause with signature, name, designation and date by the authorised signatory.

Waiver of interest and penalty: applications may be rejected if verification and prescribed payment or procedural conditions are not met.
Order template for rejection of applications under section 128A for waiver of interest and penalty. The form records application and notice references, any reply to a show cause notice, the verification conclusion that the application is rejected, and requires a summary of rejection stating the Order/SCN id and selecting a prescribed ground (full payment not made; late payment; notices under other provisions; pending appeals/writs not withdrawn; others). The rejection is signed by the tax officer with contact details.

Waiver of interest and penalty under section 128A enables administrative relief where ITC denial under section 16(4) later qualifies under section 16(5) or 16(6).
Order form under section 128A permits administrative approval of waiver of interest or penalty for GST demands where ITC was denied only under section 16(4) but later becomes eligible under section 16(5) or 16(6). It records applicant details, references to prior forms, itemises demanded tax, interest and penalty by tax component and place of supply, notes amounts paid, specifies interest/penalty amounts waived, and states any remaining payable amounts; incorrect declarations may void approval and lead to recovery with interest and penalties.

Waiver of interest and penalty under section 128A permits administrative approval where ITC denial solely for eligibility defect is remedied.
Administrative order template under section 128A approves waiver of interest or penalty, requiring applicant identification, reference to the originating application, verification of supporting documents, and a detailed tabulation of demand components (tax, interest, penalty, fees, cess) including amounts already paid, amounts linked to ITC denial solely due to contravention of section 16(4) that has become eligible, and amounts waived or remaining payable; includes officer signature block and warning about voiding approval for incorrect declarations.

Notice reply under rule 164(8): standardized response with enclosures and verification to address FORM GST SPL-03 notice.
Reply to a notice under rule 164(8) is effected through FORM GST SPL-04, which captures respondent identity, reference to FORM GST SPL-03, a concise reply, and enumerated enclosures such as payment proof or additional submissions. The form requires a verification declaration sworn by an authorised signatory with name, designation and date and includes fields for the Proper Officer and jurisdiction to ensure procedural compliance.

Section 128A application: notice requires show cause and supporting documents to avoid rejection, with personal hearing provided.
Application under Section 128A seeking waiver of interest and penalty is addressed by a notice stating grounds for rejection or a short payment demand, distinguishing paid amounts and amounts tied to input tax credit denial under section 16(4) that may now be eligible, and requiring a show cause response in FORM GST SPL-04 with supporting documents and an offered personal hearing.

Waiver of interest and penalty under section 128A enables taxpayers to apply for relief on specified demand orders with conditions.
Application form GST SPL-02 provides the procedure to apply for a waiver of interest or penalty or both under section 128A(1) against orders under sections 73, 107 or 108, requiring taxpayer and order identification, detailed tax/interest/penalty quantification, disclosure of amounts paid or adjusted, and separate reporting of amounts relating to input tax credit denied under section 16(4) but later becoming eligible. The applicant must declare withdrawal of appeals or abstain from future appeals, undertake to pay any enhanced liability if determined on appeal, verify the declaration, and submit prescribed supporting documents.

Waiver of interest and penalty under section 128A requires FORM GST SPL 01 with notice details, declarations, and payment proof.
FORM GST SPL 01 enables application for waiver of interest and/or penalty under Section 128A in respect of notices or statements under Section 73 by furnishing applicant identification, notice details, a tabulation of demanded amounts with segregation for tax, interest, penalty and ITC items allowable under sections 16(5)/(6), declarations regarding writ petitions and non appeal undertakings, verification by an authorised signatory, and supporting documents including proof of payment and writ withdrawal where applicable.

Revision notice under GST requires a response and attendance for hearing; failure may lead to ex parte decision.
Notice initiating revision proceedings under section 108 states that a prior decision/order is alleged to be erroneous or prejudicial to the interest of revenue and not to have taken into account material facts; the issuing authority intends to pass a revision order on specified grounds attached. The recipient is directed to submit a written reply within seven working days and/or appear for a personal hearing on a specified date; failure to comply will permit the matter to be decided ex parte on available records. The form includes reference fields, officer designation, and signature block.

Export Undertaking: obligation to export without payment of integrated tax, with liability to pay tax and interest on failure.
A Letter of Undertaking permitting export of goods or services without payment of integrated tax in which the undertaker(s) commit to export within the prescribed time, observe all GST provisions and rules for such exports, and accept liability to pay the applicable integrated tax together with interest from the invoice date if they fail to export or comply; the undertaking is executed by signature with witness details and accepted by an authorized officer on behalf of the President.

Bond for export without integrated tax requires bank guarantee and payment of integrated tax on demand to secure compliance.
Obligation to secure export without payment of integrated tax is effected by a bond binding the obligor and successors to the President, with a Commissioner-mandated bank guarantee endorsed to the President. The bond conditions require export of the specified goods or services and payment of integrated tax and other lawful dues, with interest where applicable, within a limited period after written demand; compliance voids the bond, while breach permits recovery from the bank guarantee or enforcement of the bond.

Bond or Letter of Undertaking for export without integrated tax allows tax-free exports subject to bank guarantee, renewal and invocation.
Furnishing a bond or Letter of Undertaking permits export without payment of integrated tax subject to submission of bond or bank guarantee details and hard copy to the jurisdictional officer, an undertaking to renew the guarantee before expiry, and the department's right to invoke the bank guarantee to recover integrated tax payable on exports.

Refund procedure for duty-free retail outlets requires specified application, declarations, bank details and supporting invoices and undertakings.
Form GST RFD-10B sets out the procedural requirements for refund claims by Duty Free and Duty Paid retail outlets, requiring applicant identification, tax period, refund amount, and detailed inward-to-outward invoice mapping with tax components. Claims are itemised by tax type and require bank account particulars for remittance. A declaration by an authorised representative must confirm exclusivity of the claim and veracity of information. Filing frequency follows return periodicity; each inward invoice may be claimed once; invoices must show supplier and outlet GSTINs. Attachments include undertakings on receipt and sale to eligible international tourists and copies of the period returns.

CSD refund application requires GST refund form with supplier invoice details, bank particulars, attachments and quarterly filing.
Refund applications by the Canteen Stores Department must be submitted on the prescribed refund form capturing GSTIN, applicant details, tax period, refund amount, detailed inward supply invoice and debit/credit note particulars, and bank account information for refund transfer. Applicants must attach relevant returns statements for the period and provide a verified declaration by an authorised representative that goods were received and no duplicate refund claims exist. Applications are to be filed quarterly and invoices must show both supplier and CSD GSTINs.

Canteen Stores Department refund procedure requires verification of inward supplies and bank details for claims to unit canteens.
The CSD refund application requires GSTIN, tax period, refund amount, itemised inward supply details (supplier GSTIN; invoice/debit/credit particulars; rate; taxable value; tax amounts) with totals by tax type, attachment of supporting documents, and bank account particulars. It mandates an authorised representative's verification declaring goods were received for supply to Unit Run Canteens or authorised customers and that no prior refund was claimed on the cited invoices, plus signature, name, designation, date and place.

Refund application by specified international agencies: procedural form, documentation and quarterly filing requirements for GST refunds.
Application for refund by a specified agency (UN agencies, multilateral financial institutions, consulates, embassies or other notified persons) is made on FORM GST RFD 10 requiring UIN, name, address, tax period (quarter), GSTR 11 ARN and date, itemised refund claim by tax heads, and complete bank account details. The form mandates a verification by an authorised representative affirming eligibility and truthfulness. Instructions specify quarterly filing, auto population from GSTR 11 with editable refund amount, and production of an MEA certificate for processing.

Reply to show cause notice: use the GST RFD 09 form to submit a written response, supporting documents, and verification.
Template for a GST show cause reply form requiring the notice reference, GSTIN/UIN, legal and trade names, a written reply to the notice, a list of uploaded supporting documents, and an attested verification by an authorised signatory including name, designation, place and date of signature.

Refund rejection notice under GST: show cause requirement with short reply window and potential ex parte decision.
Notice states the refund application is liable to be rejected, specifying selectable reasons of inadmissibility and corresponding amounts inadmissible. The recipient is called upon to show cause, directed to furnish a reply within a short prescribed period or to appear for personal hearing on a stated date and time. Failure to reply or appear will result in an ex parte decision on available records. The form includes acknowledgement/ARN fields and issuing officer's signature and office details.

Withholding of refund: administrative mechanism to record reasons, hearings, adjustments and conditions for release.
Order form sets out administrative grounds and procedure for withholding and releasing GST refunds: Part A documents taxpayer identity, amounts claimed, inadmissible and adjusted sums, the amount withheld, selectable reasons for withholding (including unpaid recoverable dues, statutory withholding provision, serious fraud, or other reasons), and space for descriptive reasons and personal hearing record; Part B records conditions and amounts for release when withholding conditions cease, with signature and office validation. A substituted version provides for complete adjustment against outstanding demands and a parallel withholding/release format.

Refund sanction procedure detailing payment, adjustment against demands, fund crediting, or rejection under GST refund rules.
The refund order records claimed and sanctioned amounts, provisional refunds, inadmissible amounts, gross payable amount, adjustments against outstanding demands and the resulting net payable sum, separately itemised by tax heads and categories. It prescribes dispositions: pay sanctioned refund to applicant's nominated bank account, adjust amounts towards specified arrears, credit sums to a Consumer Welfare Fund, or reject the claim, and requires authenticated signature, designation, date and office details.

Refund sanction order authorises GST refund payment, itemises tax heads and components, and records bank and officer details.
Prescribed Refund Sanction Order Form GST RFD-05 authorises payment of sanctioned GST refunds to the recipient identified by GSTIN/UIN/Temporary ID, itemising amounts by tax heads (Integrated, Central, State/UT, Cess) and components (Tax, Interest, Penalty, Fee, Others), recording net refund and interest on delayed refund, and mandating beneficiary bank details, sanctioning officer signature, date and address. Notes record that terminology and addressee fields were revised by central tax notifications and that the form is issued under specified procedural rules.

Provisional refund under GST: partial retention with provisional sanction pending final verification and bank details check.
Provisional refund order template for GST provisionally sanctions an applicant's refund by recording claimed amounts by tax head, withholding a 10% retention to be sanctioned later, computing the balance and provisional sanction, and capturing bank details and administrative sign-off for payment processing.

Refund application deficiency: notice requires rectification and filing of a fresh refund application after defects are cured.
A Deficiency Memo template (Form GST RFD-03) notifies a refund applicant that their refund application under the statutory refund procedure contains listed deficiencies, selected from a reason dropdown or entered as "Other." It references the applicant's GSTIN/UIN/Temporary ID, ARN and date, and records the issuing proper officer's signature, name, designation and office address. The memo instructs the applicant to rectify the deficiencies and file a fresh refund application after correction.

Refund application acknowledgement confirms receipt of GST refund claim, records claim details and enables ARN-based tracking.
Acknowledgement via Form GST RFD-02 records receipt of a GST refund claim with identifiers (acknowledgement number, date, GSTIN/UIN/Temporary ID, applicant name), filing details (form, jurisdiction, filer, tax period, filing date/time, reason), and a breakdown of the claimed refund by tax heads (central, state/UT, integrated, cess) and components (tax, interest, penalty, fees, others). The acknowledgement is system-generated, trackable by ARN on the GST portal, and requires no signature.

Withdrawal of refund application via Form GST RFD 01W requires stated grounds and an authorised signatory's declaration.
Form GST RFD 01W prescribes the procedure for withdrawal of a refund application, requiring ARN, GSTIN, legal and trade names, tax period, amount claimed, specified grounds for withdrawal (mistake, wrong category, incorrect details, others), and a declaration signed by an authorised signatory stating the information is true and correct.

Refund Order Details: structured GST form recording identification, order data and allocation of refund across tax heads and components.
Form GST RFD-01B captures essential refund order particulars - identification (ARN, GSTIN/Temporary ID, legal name), filing and order dates, refund reason, recipient and issuing authority - and requires an official signature and attachments. Its financial schedule records refund claimed, provisional sanction, inadmissible amounts, gross payable, interest, adjustments against outstanding demand and net amount to be paid, allocated across Integrated Tax, Central Tax, State/UT Tax and Cess and by component (tax, interest, penalty, fees, others).

GST refund procedure: Form GST RFD-01A prescribes grounds, declarations and annexures for refund claims.
Form GST RFD-01A is the manual application vehicle for specified taxpayers to claim GST refunds across enumerated grounds (excess cash ledger balance; exports with or without tax; ITC accumulation from inverted tax structure; supplies to SEZ units/developers; deemed exports; change in place of supply; excess tax payment; and other grounds). The form requires statutory declarations and an undertaking addressing non-availability of drawback/export duty, exclusion of ITC on nil-rated or exempt supplies, restrictions on concurrent supplier/recipient claims in deemed exports, and a repayment undertaking if ITC conditions are subsequently unmet, together with annexed statements for calculation and invoice-level reconciliation.

GST refund procedure: standardized application, specified grounds, supporting schedules and mandatory declarations for claim processing.
FORM GST RFD 01 prescribes the standardized application for claiming GST refunds by specified classes of applicants, requiring taxpayer and bank details, tax period, and amounts claimed by tax heads. Claims must be categorised by prescribed grounds (exports with/without tax, excess cash ledger balance, orders, inverted duty ITC, SEZ supplies, deemed exports, change of place of supply, excess payment, etc.) and supported by tailored statements and annexures for calculation and documentary reconciliation. The form requires rule specific declarations, undertakings to repay sanctioned amounts with interest in stated contingencies, and accountant certification where incidence of tax/interest is not passed on.

GST registration withdrawal option accepted; amended registration certificate now available for download on taxpayer dashboard.
Administrative order under Form GST REG-33 records that an application for withdrawal of the option under rule 14A was examined and accepted under the relevant acceptance provision, and that an amended certificate of registration reflecting the withdrawal is available for download on the registrant's dashboard.

Withdrawal from option under rule 14A requires Aadhaar authentication and return compliance; filing barred during ongoing proceedings.
Application for withdrawal from the option under rule 14A is made by FORM GST REG-32 and requires GSTIN, business details, Aadhaar authentication of the Primary Authorised Signatory and one Promoter/Partner, PAN verification, and an affirmation that application and physical verification provisions apply. Filing requires all pending returns to be furnished for prescribed minimum periods; once filed, amendment or cancellation applications are barred until disposal, ARN issuance follows successful Aadhaar authentication and document verification, and withdrawal is disallowed where specified proceedings have been initiated.

Suspension of registration - immediate suspension for serious GST discrepancies; reply and required filings may avert cancellation.
Notice identifies discrepancies between returns, outward supply filings and auto-generated inwards supply data that prima facie indicate contraventions of the GST Act and rules; where discrepancies are grave, registration is suspended immediately and the taxpayer must reply with explanations and documents within short prescribed periods, furnish valid bank details or file outstanding returns on the portal as specified, with suspension lifted only upon officer's satisfaction and possible cancellation for failure to comply.

Field visit report requirement for GST site verification: structured officer inputs, location data, proof, and document checks.
Form GST REG-30 prescribes the mandatory structure for a field visit report under rule 25, requiring officer and task identifiers, visit particulars (date, time, coordinates, boundary descriptors), confirmation of address consistency, particulars of the person present, business functioning status, premises area and floor, document verification, photographic evidence, comments, and officer signature and jurisdiction.

Cancellation of registration for migrated taxpayers requires identity, reason, declaration of non liability and authorised verification.
Form GST REG-29 enables cancellation of registration for migrated taxpayers by collecting GSTIN, contact details, legal name, correspondence address, the reason for cancellation and whether any tax invoice was issued; it requires a declaration of non-liability and verification including Aadhaar, PAN and authorised signatory's signature, name, designation, place and date.

Cancellation of provisional GST registration mandates payment of assessed tax, interest and penalties with statutory recovery on default.
Order determining that provisional GST registration is liable to be cancelled where there is no reply to a show-cause notice, non-appearance at hearing, or where the officer, after examining replies and submissions, concludes cancellation is appropriate. The order sets out the computation of amounts payable by tax heads (Tax, Interest, Penalty, Others across Central, State, UT, Integrated Tax and Cess), specifies a payment deadline, and warns that failure to pay will lead to recovery under the Act and rules.

Show cause notice for cancellation of provisional GST registration requiring response to stated deficiencies to avoid cancellation.
A show cause notice triggers cancellation proceedings for a provisional GST registration after an application is examined and found unsatisfactory for stated reasons; it identifies the provisional ID and application reference, lists the grounds of deficiency, directs the registrant to show cause why cancellation should not follow, and is signed and dated by the proper officer with designation and jurisdiction.

GST enrolment for existing taxpayers requires Aadhaar authentication, document uploads, and electronic signature for provisional registration.
Form GST REG-26 prescribes electronic enrolment for existing taxpayers, capturing identity, business constitution, principal/additional places of business, goods/services, bank accounts, and details of responsible persons; requires Aadhaar consent for authentication, upload of specified supporting documents, declaration, and an electronic signature. Successful validation of identity fields yields provisional registration with issuance of Form GST REG-25 and an Acknowledgement Reference Number; the portal validates PAN, Aadhaar, DIN and other identifiers and allows status tracking. Digital Signature Certificate or e-sign is required as per applicant type.

Provisional GST Registration establishes a taxpayer's provisional registration and records identification, PAN, trade name, and prior registration details.
Form GST REG-25 certifies provisional GST registration issued under the Act and records the Provisional ID, Permanent Account Number, legal name, trade name and prior registration details including registration number, date and place.

Revocation of cancellation of registration: procedure to reply to a rejection notice and submit reasons with verification.
Revocation of cancellation of registration is pursued by replying to a rejection notice on Form GST REG-24, identifying the notice and application references and the GSTIN, stating the information/reasons opposing rejection, listing documents filed, and providing a verification signed by the authorised signatory affirming accuracy of the submission to seek reconsideration of the rejected revocation application.

Revocation of cancellation of registration: applicant must reply within seven working days or attend hearing, else ex parte decision.
Form GST REG-23 is a Show Cause Notice for rejection of an application for revocation of cancellation of registration, listing grounds for rejection and directing the applicant to furnish a written reply within seven working days and/or appear for a personal hearing on a specified date and time; failure to reply or attend allows the Proper Officer to decide the case ex parte on available records.

Revocation of cancellation: restoration of GST registration follows where a revocation application is examined and found in order.
Form GST REG-22 is an administrative order recording that a revocation application has been examined and found in order, and that the taxpayer's GST registration is restored; it identifies GSTIN/UIN, ARN, dates and the proper officer's signature, designation and jurisdiction.

Revocation of cancellation of registration: applicants must apply within prescribed period and track the application on the common portal.
Application for revocation of cancellation of registration under Form GST REG-21 must be filed on the common portal within thirty days of service of the cancellation order, subject to specified extensions; no fee is payable. Applications are not permitted where cancellation resulted from failure to furnish returns unless those returns are filed and resulting tax, interest, penalty and late fee are paid. The form requires cancellation order particulars, last return details, reasons for revocation, supporting documents and an authorised signatory's verification; certain contact detail changes require online verification.

Cancellation of registration dropped where taxpayer furnishes required compliance-bank details or pending returns and required tax payment.
The order form prescribes that cancellation proceedings will be dropped where, after considering the taxpayer's reply or hearing, the officer records reasons for vacatur; where valid bank account details are furnished on the portal; or where the taxpayer files all pending returns due at the notice date and makes the required tax payment (including tax, interest and late fee as per substituted text). The form also revokes suspension of registration effective a stated date and requires officer signature and jurisdictional details.

Cancellation of registration triggers requirement to file a final return and maintain tax liability and obligations despite cancellation.
Order template for cancellation of registration sets out factual bases for finding a registration liable to cancellation (including no reply to show cause notice, adverse examination of reply, and non appearance or unsatisfactory hearing submissions), requires recording reasons and an effective cancellation date, mandates filing a final return in FORM GSTR 10 within three months and all pending returns, and confirms that liability to pay tax and discharge obligations for periods prior to cancellation remains unaffected.

Cancellation of GST registration: submit Form GST REG 18 reply with documents and authorised signatory verification to contest notice.
Reply to a show cause notice for cancellation of registration must be submitted using Form GST REG-18, supplying the notice reference and date, GSTIN/UIN, legal business name and trade name, a substantive reply, a list of uploaded supporting documents, and a verification signed by an authorised signatory stating the information is true with name, designation, place and date.

Cancellation of GST registration requires a prompt reply; failure to respond risks an ex parte decision.
This Show Cause Notice (GST REG 17) initiates GST registration cancellation proceedings where information indicates liability to cancel; it directs the registrant to furnish a reply or appear for hearing within seven working days, warns that failure to respond or attend permits an ex parte decision on available records, and contemplates attachment of supportive documents and possible suspension of registration as provided by notification.

Cancellation of GST registration requires submission of closing stock details, settlement of liabilities and filing of a final return.
Application for cancellation requires electronic submission of Form GST REG 16 with reasons and effective date, details of closing stock and tax liability thereon, particulars of the last return filed, and particulars of transferee entity where applicable. The prescribed authorised person must digitally sign; supporting documents must be uploaded and a declaration verified. Registrants must file the relevant return for the period of surrender or furnish an undertaking of no taxable supplies, pay outstanding tax if any, and submit the final return. No fee is payable and status may be tracked on the common portal.

Amendment of GST registration results in the amended certificate being issued and made available for download on taxpayer dashboard.
Amendment of GST registration particulars under Form GST REG-15 records that an application for amendment has been examined and processed; where the application is in order the amended certificate of registration is made available for download on the registrant's dashboard and the form records registrant identity, application reference, signature, designation and jurisdictional details.

Amendment of GST registration particulars requires online submission and verification; PAN change mandates fresh registration.
Amendment of registration particulars requires online submission of Form GST REG-14 with effective dates, reasons and supporting documents; the system validates PAN, Aadhaar, DIN and challan details online and issues an Application Reference Number upon successful validation. Core fields such as business name, principal and additional places of business and persons responsible for day-to-day affairs require Proper Officer approval after verification; non-core field changes do not. A change of business constitution resulting in a different Permanent Account Number requires fresh registration. Mobile or e-mail changes for the authorised signatory require online verification, no fee is payable, and the authorised signatory must not be a minor.

UIN applications for UN bodies and embassies require electronic submission, authorised signatory details, documentary proof, and verification.
Granting of a Unique Identity Number (UIN) for UN bodies, embassies and other notified persons requires prescribed identification fields for the entity and authorised signatory, upload of documentary evidence proving authority to represent the entity, and electronic submission through the common portal or suo moto grant by a proper officer with required electronic signing and a verification declaration.

Temporary registration under GST enables provisional taxpayer status; applicant must complete full registration within prescribed period.
Where an officer has sufficient reason to believe a person is liable, the officer may grant temporary registration or a temporary identification number and must record prescribed particulars in PART A (temporary registration) or PART B (temporary ID). The order includes effective date and provisional ID, personal and business particulars, optional bank account disclosure, officer signature, and transmission to central/state jurisdictional authority; the provisional registrant is directed to apply for full registration within the stipulated period.

Extension of registration validity: casual and non-resident taxable persons may apply after advance payment before expiry; ARN issued.
Form GST REG-11 enables casual and non-resident taxable persons to apply online for an extension of registration by providing identification, original and requested validity periods, estimated turnover and net tax liability by supply type and tax heads, payment particulars, and an authorised declaration. The application must be filed before expiry and only after making an advance payment; a generated Application Reference Number (ARN) allows subsequent tracking.

Non-resident suppliers of online money gaming or OIDAR services must register, provide documents, and collect GST from Indian recipients.
Form GST REG-10 requires non-resident suppliers of online money gaming or online information and database access or retrieval services to provide supplier and authorised signatory details, type of supply, commencement date and service URLs, and to appoint and provide particulars of an Indian representative if any; specified documentary evidence (passport/incorporation, licences/clearances, proof of place of business, bank proofs, and authorisation for signatory) must be uploaded, submissions are subject to online verification, and the authorised signatory must declare authority and undertake to charge, collect and deposit applicable tax from recipients in taxable territory.

Non-Resident taxable person registration requires an Indian authorised signatory, prescribed documents, online verification, and digital signatures where applicable.
Registration of a Non-Resident Taxable Person requires Form GST REG-09 with PAN or passport/tax ID, designation of an Indian authorised signatory, period of registration, turnover estimates, and address and bank details. The applicant must upload proof of principal place of business, scanned passport with visa or tax identification, bank account evidence, and an authorisation or board resolution plus the authorised signatory's acceptance. Information is subject to online verification, OTP validation, and specified digital signature requirements.

Cancellation of tax deductor/collector registration confirms effective date, duties to file pending returns and continuing tax liability.
The administrative order template cancels registration as a tax deductor or tax collector at source by specifying reasons and an effective date, requires immediate filing of pending returns, and affirms that cancellation does not relieve the registrant of any tax, interest, penalty or other dues for periods before the effective date. The form covers cancellations on request and cancellations following show cause notices with or without replies or hearings, and refers to attached supportive documents for case details.

Registration as Tax Deductor or Collector under GST requires PAN/TAN, DDO details, authorised signatory and verification.
Form GST REG-07 is the application to register as a Tax Deductor (u/s 51) or Tax Collector (u/s 52); it requires PAN or Tax Deduction and Collection Account Number, verified contact details, designation of registration type (including Government Centre/State/UT), date liability begins, principal place of business particulars, existing GST registrations in the State, IEC if applicable, DDO or person responsible details, and authorised signatory identification and Aadhaar-linked consent.

Goods and Services Tax registration certificate lists business details, authorised persons, validity and requires prominent display at business premises.
Form GST REG-06 records a taxpayer's legal and trade names, business constitution, principal place of business, date of liability, type of registration, and approving authority particulars; it mandates prominent display of the registration certificate and provides annexures for additional places of business and authorised persons, with a validity period applicable to non-resident or casual taxable persons.

Rejection of GST application: template order records refusal when applicant's reply is unsatisfactory or no response within time.
Form GST REG-05 is the prescribed template to issue an order rejecting an application for registration, amendment, cancellation or withdrawal where the applicant's reply to a notice is unsatisfactory or where no reply was furnished within the specified time; the order must state reference details, enumerated reasons for rejection and conclude with the signature, name, designation and jurisdiction, and the form text has been updated by a subsequent notification.

GST registration clarification: form enables submission of additional information, document uploads and editable amendments via item seven.
Form GST REG-04 is a clarification/additional-information template requiring notice and application references, GSTIN/GSTP identification, legal and trade names, address, a Yes/No indication in item 7 on whether modifications are required, additional information, list of uploaded documents, and a signed verification. Selection of Yes in item 7 makes the original registration application or specified fields editable for new registrations and amendments, while withdrawal under the opted-rule disables item 7.

Notice for Additional Information: applicants must supply or clarify registration-related documents or face application rejection or proceedings.
Form GST REG-03 is an administrative notice requiring applicants for registration, amendment, cancellation or withdrawal to rectify identified deficiencies by submitting additional information or documents by a specified date and, where specified, to appear personally before the proper officer. Failure to respond by the deadline may lead to rejection of the application and initiation of proceedings under the relevant statutory provision. The form includes officer identification and states that no further reminders will be issued; it also notes that personal appearance is inapplicable to new registrations and withdrawals.

System generated acknowledgement confirms GST registration application details including ARN, GSTIN, filer and payment particulars.
Form GST REG-02 is the system generated acknowledgement for GST registration applications and records the ARN, filing date and time, GSTIN (if available), legal and trade names, form number and description, centre and state jurisdiction, filer identity, any Temporary Reference Number, and payment particulars (challan ID, date and amount) where applicable to casual or non-resident taxable persons; the acknowledgement requires no signature.

GST registration requirements: identity, place of business, bank and documentary proof with Aadhaar and digital verification.
Form GST REG-01 prescribes the information and declarations required for GST registration (excluding specified non-resident and tax-at-source categories), including business legal name and PAN, constitution, principal and additional place(s) of business, bank account details, key goods/services HSN codes, particulars of proprietors/partners/directors and authorised signatory, and options for composition and rule 14A registration. It requires upload of supporting documents (constitution, proof of place, bank proof, authorisation), Aadhaar consent/authentication where applicable, digital signature norms by constitution, online validation of identifiers, TRN use for Part B, and an authorised verification declaration.

Electronic cash ledger transfers permitted between account heads, but blocked where unpaid liabilities appear in the Electronic Liability Register.
Form GST PMT-09 permits transfer of balances within the electronic cash ledger between specified major heads and minor heads, requires itemised reporting of available balances and transferred amounts, and a verification declaration by an authorised signatory. CGST/IGST balances may be transferred to another taxpayer on the same PAN under CGST/IGST. Transfers are prohibited if an unpaid liability exists in the transferor's Electronic Liability Register and may be made only when sufficient balance is available in the originating head.

Payment discrepancy intimation process under GST: procedure for taxpayers when debited amount lacks CIN and portal-bank liaison mechanism.
GST PMT-07 is an application to report a payment discrepancy where an amount debited is not reflected on the Common Portal due to non-receipt or delayed reporting of the Common Portal Identification Number (CIN). It requires GSTIN, taxpayer names, challan and CPIN details, mode of payment, bank/instrument details, BRN/UTR, payment gateway name, tax head allocation, and verification by an authorized signatory; the Common Portal forwards complaints to the bank and notifies the taxpayer.

GST PMT-06 challan sets required fields and payment modes for deposit of goods and services tax.
Form GST PMT-06 is the prescribed challan for GST deposits requiring CPIN, GSTIN, taxpayer and depositor details, and an itemised monetary breakdown by tax components and by Tax, Interest, Penalty, Fee and Others, with total amount. It specifies selectable payment modes (e-payment, OTC, cash), instrument particulars for cheque/DD/NEFT-RTGS, remitting bank and beneficiary account/IFSC, and requires paid-challan bank reconciliation data including BRN/UTR/CIN and bank acknowledgement. Notification No. 14/2022-Central Tax is cited for further amendment.

Electronic Cash Ledger records GST debits and credits with CIN, reference and liability details for compliance.
Electronic Cash Ledger GST PMT-05 sets out the portal format to record GST cash deposits and debit/credit transactions by tax head, with fields for deposit date and time, bank reporting date, reference number, tax period, description, transaction type and separate amount columns for tax, interest, penalty, fee, others and totals. Notes require inclusion of BRN or debit entry numbers, GSTIN of deductor or collector, CIN, liability type, application or demand identifiers, refund debits, and state that deposit date/time equals CIN generation reported by the bank.

Ledger discrepancy intimation: submit prescribed GST form to report ledger mismatches and verify information by authorized signatory.
Form GST PMT-04 is the prescribed intimation for discrepancies in the Electronic Credit Ledger, Cash Ledger or Liability Register; it requires GSTIN and name, identification of the ledger, detailed discrepancy particulars (date, tax type, discrepancy type, and amounts allocated to Central, State, UT, Integrated tax and Cess), optional reasons, and a signed verification by an authorized signatory affirming the information's accuracy.

Re-credit to electronic credit ledger procedure for ordering re-credit under Form GST PMT 03A with prescribed refund and payment particulars.
Form GST PMT 03A orders re credit to the electronic credit ledger by recording GSTIN and taxpayer details, ledger and debit entry particulars, PRN, and the cause of payment (erroneous refund of unutilised ITC or IGST). It requires refund sanction references (shipping bill or refund category, ARN, order numbers), amounts claimed and sanctioned, date of bank credit, the originating order for re credit, and a detailed amount breakdown by tax head, interest, penalty, fee and other components, with officer signature and designation.

Re-credit to cash or credit ledger on rejected GST refund claims reinstates taxpayer ledger balance per procedural rules.
Order form to re-credit amounts to the cash or credit ledger following rejection of a GST refund claim, identifying GSTIN, taxpayer name, address, tax period, ledger debited, debit entry number and date, refund application reference, and the refund rejection order. The form requires an itemised amount breakdown by component (tax, interest, penalty, fee, other) with a total and the signing officer's name and designation.

Electronic Credit Ledger records GST input credits and their utilisation on the common portal, including provisional and mismatch entries.
The Electronic Credit Ledger (Form GST PMT-02) records a registered person's tax-credit transactions on the Common Portal by GSTIN and tax period, with tax-head columns for Central, State, UT, Integrated and CESS, showing date, reference, source and purpose, transaction type, amounts and balances. It separately records provisional credit balances and mismatch credits. All categories of credits-including return-claimed credits, merger credits, pre-registration inputs, composition exit and transitional credits-must be entered. Refunds debited from the ledger are to be credited back if the refund claim is rejected to the extent of rejection.

Electronic Liability Register requires recording non return liabilities, payments, adjustments and refund conditions in GST liability ledgers.
Form GST PMT-01 (Part II) mandates an Electronic Liability Register on the Common Portal for non return liabilities, recording GSTIN, Demand ID, demand particulars, ledger usage, transaction type and debits/credits across tax, interest, penalty, fee and other heads. It requires recording payments from cash or credit ledgers, reflects reductions or enhancements from appeals or reviews, allows negative balances for individual Demand IDs, permits pre deposit refunds subject to adjustment, and provides that closing balances do not affect return filing; debit and credit entries are created simultaneously on payment.

Cancellation of GST practitioner enrolment formalizes revocation, recording effective date, practitioner details and declaration requirement.
Cancellation of enrolment as a Goods and Services Tax Practitioner is effected by Form GST PCT-07, which records enrolment number, practitioner name and address, application reference, and the effective date of cancellation, and includes a declaration requiring signature, place and date to formalize the administrative revocation.

Cancellation of GST Practitioner enrolment: application requires specified particulars and a declaration accepting continued liability.
Application for cancellation of enrolment as a Goods and Services Tax Practitioner is made via Form GST PCT-06, which requires the GSTP enrolment number, practitioner name and address, date of effect of cancellation and reasons for cancellation. The form includes a mandatory declaration that the information is true and that the applicant remains liable for actions taken as a GST Practitioner until cancellation. Signature, place and date fields authenticate the application, and an administrative note records the form's insertion by notification.

Authorisation for GST Practitioner governs specified taxpayer acts and affects input tax credit matching and liability adjustments.
Form GST PCT-05 authorises or withdraws a Goods and Services Tax Practitioner to perform specified electronic compliance activities for a taxpayer; it requires the taxpayer to select the exact activities to be authorised, include the practitioner's name and enrolment, attach the practitioner's written consent, and execute signature and identification details. The accompanying schedule summarizes return matching outcomes-accepted input tax credits, mismatches and duplicates that increase liability immediately or in subsequent returns-and notes prior notifications affecting items and procedures.

Enrolment cancellation for GST practitioners where no reply, nonappearance, or adverse submissions justify removal from register.
Form GST PCT-04 is used to issue an order rejecting or cancelling a GST practitioner's enrolment where the practitioner did not reply to a show-cause notice, did not appear at the hearing, or where the authority, after examining the reply and hearing submissions, is of the opinion that the enrolment is liable to be cancelled. The order must record reasons for cancellation, specify the effective date of cancellation, and bear the signatory's name and designation.

Show Cause Notice for disqualification requires practitioner response and hearing; non attendance may lead to ex parte rejection.
Show Cause Notice for disqualification of a GST practitioner enrolment identifies alleged misconduct, requires the practitioner to show cause why their certificate should not be rejected, sets a time-limited requirement for written response, and schedules a personal hearing; failure to reply or appear permits an ex parte decision on the records and may result in rejection of enrolment.

Enrolment certificate for GST practitioner requires specified identity, contact details and enrolment authority signature as proof of registration.
Enrolment certificate for a Goods and Services Tax Practitioner is a standardized form capturing enrolment number, PAN, practitioner name, address and contact details, date of enrolment, and the enrolment authority's signature, name, designation and issuing centre/state as documentary proof of registration.

GST practitioner enrolment requires specified professional qualifications, identity authentication, documentary proof and a verified application acknowledgement.
Enrolment as a Goods and Services Tax Practitioner requires submission of Form GST PCT-01 to the Centre or State enrolling authority, identifying the applicant by PAN and Aadhaar and specifying the category of eligibility (professional qualifications, specified degrees, retired officials, sales tax practitioners, tax return preparers or other notified examinations). The form requires membership or registration particulars, professional address, qualifying degree and affiliating university, documentary evidence where applicable, Aadhaar consent for authentication, a verification declaration including prescribed statements of personal status, and generates a system acknowledgement with an ARN upon digital submission.

Confiscation of goods and conveyance: procedural detention, notices and release on payment of tax, penalty and fines.
Standard administrative order template for confiscation under GST: documents interception, inspection findings and procedural steps (detention in FORM GST MOV 06, notice in FORM GST MOV 07, demand in FORM GST MOV 09, proposal in FORM GST MOV 10), rejection of objections, and exercise of powers to confiscate specified goods and the conveyance. It lists particulars of confiscated goods (HSN, quantity, value), conveys requirement that goods/conveyance be released on payment of tax, interest, penalty and fines in lieu of confiscation, and provides calculation templates across central, state/UT, integrated tax and cess.

Confiscation under Section 130 proposed; goods and conveyance liable, show cause issued with penalty and fine consequences.
Notice proposes confiscation of goods and the conveyance under Section 130 for movement with discrepancies or without valid documents, or for non payment of tax and penalty after detention under Section 129. It sets out calculations for tax, penalty and fines, states liability for tax, penalty and other charges, and directs the addressee to show cause within seven days and to appear for hearing, warning that failure to reply or appear will result in ex parte decision.

Detention and tax demand: detained goods released on payment of applicable tax and prescribed penalty or security, else recovery follows.
Order demanding tax and penalty following interception, inspection and detention of a conveyance and goods for discrepancies. It prescribes issuance of detention and show-cause notices, two alternative penalty regimes depending on whether the owner pays, provision for release on payment or on furnishing security, structured calculation tables for tax and penalty by tax category, and a directive to pay within the specified period or face recovery proceedings under the applicable tax laws.

Provisional release of goods requires a bond and security, with enforcement if tax and lawful charges remain unpaid.
Provisional release under section 129(1) requires execution of a bond and security, usually a bank guarantee, obliging the obligor to produce goods when required and to pay taxes, interest, penalty, fine and other lawful charges demanded by the proper officer; payment within the prescribed period voids the bond condition, otherwise the President/Governor may realise losses from the bank guarantee or enforce the bond.

Detention of goods: release allowed on payment of tax and prescribed penalty or on furnishing security; show-cause required within seven days.
Notice under section 129(3) CGST/parallel State/UT provisions or section 20 IGST for detention of intercepted goods and conveyance following inspection under section 68(3). It prescribes release on payment of tax and prescribed penalty if the owner comes forward, alternative penalty rules where the owner does not, or release on furnishing security in FORM GST MOV-08, and includes itemised calculation formats. The person in charge must show cause within seven days and appear for hearing, failing which the matter may be decided ex-parte.

Detention of goods in transit - conveyance may be detained pending verification and release order under GST procedures.
Interception may lead to an order for physical verification in FORM GST MOV-02, inspection and report in FORM GST MOV-04, and, upon finding discrepancies-such as mismatches between goods and documents, mismatches with the E Way bill, or absence of valid documents-the proper officer may detain the goods and conveyance and direct the driver to station the conveyance at a specified place until a release order in FORM GST MOV-05 is issued.

Release of detained goods under GST follows inspection, payment or bond, or redemption in lieu of confiscation.
Form GST MOV-05 records that goods and conveyance inspected under GST are released when: (a) no discrepancy is found; (b) after detention under FORM GST MOV-06 and notice, release follows payment of tax and penalty, payment under FORM GST MOV-09, or furnishing a bond in FORM GST MOV-08 with a bank guarantee; or (c) after an order of confiscation in FORM GST MOV-11, release follows payment of tax, penalty and fine in lieu of confiscation. The form logs release date/time, officer signature and owner acknowledgement.

Physical verification of goods records documentary versus physical quantities and creates an official discrepancy and acknowledgement record.
Form GST MOV-04 records physical verification of a goods conveyance by documenting transport and invoice particulars, HSN-coded descriptions, invoice and physically verified quantities with differences, and requires signatures of the owner/person in charge and the proper officer to create an official reconciliation record for movement-of-goods compliance.

Extension of inspection time allowed; officer must serve the extension order copy and state reasons for detained conveyance checks.
Order authorises extension of the inspection period for goods and a detained conveyance where the proper officer, after serving FORM GST MOV-02, requests additional time and gives reasons; if the request is found reasonable, an additional period is granted and a copy of the extension order must be served on the person in charge of the conveyance, signed by the Joint/Additional Commissioner.

Physical verification order under GST: conveyance detained, goods inspected and movement prohibited pending verification.
Order for physical verification under section 68(3) CGST or section 20 IGST where a conveyance was intercepted and documents were not tendered or found defective, or genuineness/quantity or e way bill required verification. The person in charge is directed to station the conveyance at a specified place at their risk, permit and assist physical verification and inspection of goods and documents, and not to move or part with the goods until further orders; the order is issued by the proper officer and addressed to the owner/driver/person in charge.

Transport declaration requires identification, conveyance particulars, produced documents listed in an annexure, and signer affirmation.
Form GST MOV-01 records the person in charge's identification, conveyance particulars, transporter details and the goods' route, and requires declaration whether documents were produced to the inspecting officer. Where documents are produced, they must be listed, certified and signed in the Annexure. The declarant affirms no other documents exist relating to the goods, confirms the statement was explained in a known language, and signs the form before the proper officer.

Job work goods reporting: mandatory submission of GST ITC form to record inputs and capital goods movements.
Form GST ITC-04 requires taxpayers to report inputs and capital goods sent to job workers and their return or onward supply. The form captures GSTIN and identity details, itemised particulars of goods sent (including challan, description, quantity, taxable value and tax components), and segregates receipts into three tables for goods returned to the same job worker, goods received from a different job worker, and goods supplied from the job worker's premises. It mandates cross-referencing original challans, reporting losses and wastes, specifies mandatory/optional columns, and culminates in a verification declaration by an authorised signatory.

Input tax credit reversal declaration required for inputs, semi/finished goods and capital goods under section 18(4).
Declaration for intimation of input tax credit (ITC) reversal/payment under section 18(4), requiring taxpayer identification, details of stock of inputs, inputs in semi finished/finished goods and capital goods, supplier and invoice particulars (or FIFO where invoice identification is infeasible), quantity, value (adjusted by debit/credit notes) and ITC claimed by tax head. Capital goods valuation is prescribed as invoice value reduced by one sixtieth per month from invoice date; market price estimation is allowed where invoices are absent. The form records tax payable and payment ledger details and requires an authorised verification signature.

Transfer of Input Tax Credit: declaration form prescribes GSTIN identification, matched ITC schedule, and authorised verification.
Form GST ITC-02A sets out the declaration required for transfer of Input Tax Credit on obtaining a separate registration: it captures GSTINs, legal and trade names of transferor and transferee, and a table of matched ITC available and to be transferred across Central, State, UT, Integrated tax and Cess. The form requires a verification statement signed by an authorised signatory and includes instructions defining transferor and transferee under the relevant rule and notes the notifying instrument that inserted the form.

Transfer of Input Tax Credit: declaration requirements and certified allocation when business is sold, merged, demerged, amalgamated or leased.
Declaration for transfer of Input Tax Credit requires identification of transferor and transferee by GSTIN and legal/trade names, specification of matched ITC amounts to be transferred by tax heads (Central, State, UT, Integrated, Cess), particulars of the certifying Chartered Accountant or Cost Accountant with certificate attachment, and a verification signed by an authorised signatory.