Filing context · GST Forms
About GST Forms: who files, when, and the statutory backbone
GST forms are the statutory templates prescribed under the Central Goods and Services Tax Act, 2017 and the GST Rules for registration, return filing, refund claims, transition credit, appeals, and assessment proceedings before the GST authorities and the GST Appellate Tribunal.
Who files gst reg 6 and GST Forms forms generally
- Registered taxpayers, tax practitioners, and chartered accountants filing periodic returns, refund applications, or transition credits.
- Advocates representing assessees in GST scrutiny, audit, search, or appellate proceedings under sections 73, 74, 107, and 112 of the CGST Act.
- GST officers issuing show-cause notices, summons (DRC-01), demand orders (DRC-07), and refund sanction orders (RFD-06).
- Composition taxpayers filing annual returns (GSTR-9A) and quarterly statements (CMP-08).
Statutory authority for GST Forms
gst reg 6 is governed by the framework below. Verify the current version of any cited section against the official gazette before filing — Indian regulators amend prescribed forms periodically.
- Central Goods and Services Tax Act, 2017 (Act 12 of 2017) — Sections 22-24 (registration), 39 (returns), 54 (refunds), 73-74 (assessments), 107 (appeals).
- CGST Rules, 2017 — Chapter II (Registration), Chapter VIII (Returns), Chapter X (Refund), Chapter XIII (Appeals).
- IGST Act, 2017 and respective State GST Acts where the supply is intra-State or inter-State.
Common filing pitfalls and tips
- Section 107 appeals must be filed within 3 months from the date of the impugned order, with a mandatory pre-deposit of 10% of disputed tax (capped at ₹25 crore).
- Refund claims under Section 54 are time-barred 2 years from the relevant date — calculate the relevant date carefully for inverted-duty, export, and excess-balance cases.
- GSTR-9 annual return is due by 31 December of the year following the financial year; late fee under Section 47 is ₹100/day per Act (CGST + SGST = ₹200/day).
Form-number reference
gst reg 6 bears the form number REG-6. Use this identifier when cross-referencing with the issuing authority's portal, the parent Act/Rules, or related circulars and notifications.
Related collections on CourtNetra
Practitioners who file GST Forms typically also consult these adjacent collections — browse the relevant set:
Source & authenticity
CourtNetra hosts a public copy of gst reg 6 sourced from official Central Board of Indirect Taxes & Customs publications. This file is informational only. Verify current applicability, the latest notified version, filing fees, and filing requirements with your advocate or chartered accountant before use. CourtNetra is not the issuing authority and does not provide legal advice — see our disclaimer for full terms.