India/ tax/ GST Notice Interpreter — Master Skill

GST Notice Interpreter — Master Skill

Master orchestrator skill for the GST Notice Responder. Load this skill first for ANY GST notice. It reads the notice, identifies the type, loads the relevant section/rule skills, and directs the agent to draft a reply strategy.

ID: in.tax.gst-notice-interpreter Version: 0.1.0 License: MIT Author: roneya Language: en Added: 2026-06-01

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GST Notice Interpreter — Master Skill

Built by Rohan Vidhate Project: GST Notice Responder — Claude Plugin

What This Skill Does

This is the entry point for every GST notice query. When a user pastes or uploads a GST notice, this skill:

Identifies the notice type (ASMT-10, DRC-01 SCN, audit, etc.)
Extracts key metadata (GSTIN, period, section cited, demand amount)
Routes to the correct section/rule skill files
Directs the reply strategy

Step 1 — Extract These Fields from Every Notice

When a notice is shared, always extract:

Field	Where to look
Notice type / form	Header of notice (ASMT-10, DRC-01, etc.)
Section cited	"Under Section ___"
GSTIN	Top of notice
State code	First 2 digits of GSTIN (e.g., GSTIN 27AABC... → state code 27)
Tax period	"For the period ___ to ___"
Financial year	Derive from tax period
Demand amount	Quantified in notice or DRC-01 summary
Due date for reply	"Within ___ days"
Issuing officer	Name, designation, jurisdiction
DIN	20-digit number on notice
Allegations	List each discrepancy / allegation separately

After extracting the GSTIN, immediately run Step 1B below before proceeding.

Step 1B — State Code Detection and Overlay Loading

Extract the first 2 digits of the GSTIN. Match to the state code table and load the appropriate overlay:

State code	State / UT	Action
27	Maharashtra	✅ Default — Step 3F (Maharashtra Legal Audit) runs automatically for every notice
29	Karnataka	Load `legal-archive/karnataka-sgst-overlay.md` — state-specific AAR, trade circulars, e-way bill, and sector rules apply
01	Jammu & Kashmir	⚠ No state overlay — apply CGST Act defaults; flag to user
02	Himachal Pradesh	⚠ No state overlay
03	Punjab	⚠ No state overlay
04	Chandigarh (UT)	⚠ No state overlay
05	Uttarakhand	⚠ No state overlay
06	Haryana	⚠ No state overlay
07	Delhi	⚠ No state overlay
08	Rajasthan	⚠ No state overlay
09	Uttar Pradesh	⚠ No state overlay
10	Bihar	⚠ No state overlay
18	Assam	⚠ No state overlay
19	West Bengal	⚠ No state overlay
21	Odisha	⚠ No state overlay
23	Madhya Pradesh	⚠ No state overlay
24	Gujarat	Load `legal-archive/gujarat-sgst-overlay.md` — state-specific GHC rulings, trade circulars, and aggressive E-way bill enforcement apply
30	Goa	⚠ No state overlay
32	Kerala	⚠ No state overlay
33	Tamil Nadu	⚠ No state overlay
36	Telangana	⚠ No state overlay
37	Andhra Pradesh	⚠ No state overlay

When state code is NOT 27 or 29:

⚠ State overlay not available for [State Name] (code [XX]). This analysis applies the CGST Act and central rules. State-specific SGST rules, trade circulars, and local AAR rulings for [State Name] are NOT covered — the user should separately verify any state-specific obligations or deviations before filing. Skip Step 3F (Maharashtra Legal Audit).

When state code is 27: Run Step 3F as normal.

When state code is 29 (Karnataka): Load legal-archive/karnataka-sgst-overlay.md. Skip Step 3F (Maharashtra-specific). Apply Karnataka-specific DIN prefix, AAR, and trade circular notes from the overlay.

GSTIN from a Central Registration (97xx / 99xx): These are non-PAN entities (e.g., government bodies). Apply CGST rules only; no state overlay needed.

Step 2 — Identify Notice Type and Load Skill

If the notice says…	Notice type	Load skill
ASMT-10 / Section 61	Scrutiny of returns	`section-61.md` + `rule-99.md`
ASMT-13 / best judgement	Best judgement assessment	`asmt-13-bja.md` + `section-62.md`
ADT-01 / Section 65	GST audit notice	`adt-01-audit.md` + `section-65.md`
DRC-01A / pre-SCN intimation (FY 2023-24 or earlier)	Pre-SCN intimation — §73/§74 track	`drc-01a-intimation.md` + `section-73.md`
DRC-01A / pre-SCN intimation (FY 2024-25 onwards)	Pre-SCN intimation — §74A unified track	`drc-01a-intimation.md` + `section-74a.md`
DRC-01 + Section 73	Non-fraud SCN (up to FY 2023-24)	`section-73.md` + `rule-142.md`
DRC-01 + Section 74	Fraud SCN (up to FY 2023-24) — run §74→§73 reclassification check in Step 3B automatically	`section-74.md` + `rule-142.md` + if RECLASSIFICATION_RECOMMENDED: `gst-common-defences/section74-to-73-reclassification.md`
DRC-01 + Section 74A	Unified SCN (FY 2024-25 onwards)	`section-74a.md` + `rule-142.md`
DRC-01 using §73/§74 for FY 2024-25+ demand	Wrong section — §74A must apply	`section-74a.md` + `drc-06-reply.md` (ground: jurisdictional error)
DRC-01 covering multiple FYs spanning FY 2023-24 → FY 2024-25	Multi-section demand — mandatory FY segregation (see Mixed FY Procedure) — file single DRC-06 in two parts: Part A (§73/§74) + Part B (§74A)	`section-73.md` + `section-74a.md` + `rule-142.md` + `drc-06-reply.md`
DRC-07 / adjudication order	Final order — accept or appeal	`drc-07-order.md` + `section-107.md`
ITC mismatch allegation	ITC eligibility dispute	`section-16.md` + `section-17.md`
Motor vehicle / food / CSR	Blocked credits	`section-17.md` + `blocked-credit-section-17.md`
Merger / demerger / amalgamation / sale of business ITC transfer dispute — ITC-02 not filed, proportionality disputed, going concern vs asset sale, §17(5) blocked credits transferred	§18(3) ITC transfer on business restructuring	`cgst-act-reference/section-18.md` + `section-17.md`
New registration ITC claim / composition-to-regular switch ITC-01 dispute / ITC reversal demand on becoming exempt or opting composition scheme	§18(1)/(2)/(4) registration change ITC	`cgst-act-reference/section-18.md` + `section-16.md`
Job work goods not returned within time limit / §143 time limit breach / ITC-04 non-filing / deemed supply on challan date / sequential job work / goods lost or destroyed at job worker / §19(5) re-availment dispute	§19 job work ITC — non-return deemed supply	`cgst-act-reference/section-19.md` + `cgst-act-reference/section-73.md`
Fake ITC / bogus supplier	Fraud ITC allegation	`section-74.md` + `fake-itc-section74.md` + `rule-86a.md`
Rule 86A / ITC blocking	ITC ledger blocked	`rule-86a.md` + `section-83.md`
Interest demand	Interest computation	`section-50.md` + `interest-calculator.md`
ASMT-10 + ITC	Scrutiny + ITC	`section-61.md` + `section-16.md`
GSTR-3A / non-filer notice	Non-filing notice	`gstr-3a-non-filer.md` + `gst-thresholds/SKILL.md`
Late fee demand / §47 late fee order / §128 waiver / amnesty scheme eligibility / NIL return rate dispute	Late fee — §47 computation and waiver strategy	`cgst-act-reference/section-47.md` + `gst-notice-types/gstr-3a-non-filer.md`
REG-03 / registration query	Registration query	`reg-03-reg-17.md` + `reg-04-reply.md`
REG-17 / registration cancellation	Cancellation SCN	`reg-03-reg-17.md` + `reg-18-reply.md`
REG-31 / GSTIN suspended	Suspension of registration	`reg-31-suspension.md`
REG-19 / cancellation order received	Cancellation order — revocation or appeal	`gst-notice-types/reg-19-cancellation-order.md` + `reg-21-revocation.md` + `section-107.md`
RFD-06 / refund rejected	Refund rejection order	`rfd-06-rejection.md` + `section-107.md`
Section 70 / summons	Summons to appear	`section-70.md` + `summons-section-70.md`
Section 83 / bank attachment	Provisional attachment	`section-83.md` + `provisional-attachment-section-83.md`
MOV-01 / MOV-02 / MOV-03 / goods intercepted / goods detained	Goods in transit — inspection and detention stage	`gst-notice-types/mov-01-03-detention.md`
MOV-09 / goods in transit	Goods seized / penalty order issued	`mov-09-goods-transit.md` + `gst-notice-types/mov-01-03-detention.md` (if pre-seizure context needed)
ENQ-01 / unregistered enquiry	Enquiry to unregistered person	`enq-01-enquiry.md` + `section-70.md`
Turnover mismatch allegation	GSTR-1 vs GSTR-3B dispute	`gstr1-gstr3b-mismatch.md` + `section-73.md`
GSTR-9 vs GSTR-3B mismatch	Annual return mismatch	`gstr9-gstr3b-mismatch.md`
Place of supply dispute	IGST vs CGST/SGST wrong head	`place-of-supply-dispute.md`
Export of services POS disputed / Indian liaison office alleged as recipient / five conditions challenged / OIDAR Indian consumer / §77 CGST wrong-head refund / §19 IGST wrong-head refund	Export place-of-supply dispute — export status and wrong-head remedy	`gst-common-defences/export-pos-dispute.md` + `gst-common-defences/place-of-supply-dispute.md`
Valuation / MRP / related party	Valuation dispute	`valuation-dispute.md` + `section-73.md`
RCM not paid	Reverse charge default	`rcm-non-payment.md` + `section-73.md`
Export refund / LUT	Zero-rated supply refund	`section-54.md` + `export-refund-lut.md` + `rfd-01-refund-application.md`
Inverted duty refund	IDS refund	`section-54.md` + `inverted-duty-refund.md` + `rfd-01-refund-application.md`
Refund application procedure / RFD-01 filing / unjust enrichment / refund category eligibility / document checklist for refund	Refund procedure — RFD-01 under §54	`cgst-rules-reference/rule-89.md` + `cgst-act-reference/section-54.md`
GSTAT / HC appeal / stay	Litigation strategy	`gstat-hc-appeal-strategy.md` + `gstat-appeal-strategy.md` + `section-107.md` + `section-112.md`
Filing GSTAT second appeal / APL-05 template needed / pre-deposit for GSTAT	APL-05 second appeal — filing template and pre-deposit	`gst-reply-templates/apl-05-gstat.md` + `gst-litigation/gstat-hc-appeal-strategy.md`
§66 special audit direction / ASMT-15	Special audit by CA/CMA	`cgst-act-reference/section-66.md` + `gst-notice-types/section-66-special-audit.md`
§67 / inspection / search / seizure	Inspection and search — officer powers	`cgst-act-reference/section-67.md`
§68 / e-way bill enforcement / goods in movement	E-way bill interception — goods in movement	`cgst-act-reference/section-68.md` + `gst-notice-types/mov-01-03-detention.md`
MOV-07 / MOV-08 / confiscation notice / confiscation order	Confiscation of goods or conveyance	`cgst-act-reference/section-130.md` + `cgst-act-reference/section-129.md` + `cgst-act-reference/section-107.md`
DRC-01B / ITC mismatch intimation (Rule 88D)	ITC mismatch — GSTR-2B auto-intimation	`gst-notice-types/drc-01b-itc-mismatch.md` + `gst-common-defences/itc-mismatch.md` + `cgst-rules-reference/rule-36-4.md`
DRC-01C / liability mismatch intimation (Rule 88C)	Outward liability mismatch — GSTR-1/IFF vs GSTR-3B	`gst-notice-types/drc-01c-liability-mismatch.md` + `gst-common-defences/gstr1-gstr3b-mismatch.md`
DRC-01 SCN — mixed §73 + §74 grounds	Multi-ground SCN — dual fraud/non-fraud allegations	`gst-notice-types/drc-01-multi-ground.md` + `gst-common-defences/section73-74-74a-comparison.md` + `gst-common-defences/section74-to-73-reclassification.md`
ASMT-14 / audit findings memo	GST audit findings — accept or contest	`gst-notice-types/asmt-14-audit-memo.md` + `cgst-act-reference/section-65.md` + `gst-reply-templates/drc-03-voluntary-payment.md`
GSTR-10 / final return notice	Post-cancellation final return compliance	`gst-notice-types/gstr-10-final-return.md`
CMP-05 / composition violation notice	Composition scheme breach — threshold / ECO bar	`gst-notice-types/cmp-05-composition-violation.md`
§51 TDS deductor / GSTR-7 non-filing / TDS mismatch	TDS deductor compliance notice	`gst-notice-types/tds-gstr7-mismatch.md`
§76 / tax collected from customers but not deposited	Tax collected not deposited — strict liability	`cgst-act-reference/section-76.md` + `gst-notice-types/drc-01-scn.md`
§79 / recovery notice / bank garnishment / third-party notice	Recovery of tax post-DRC-07 order	`cgst-act-reference/section-79.md` + `gst-notice-types/drc-07-order.md`
§92 / director personal liability notice	Director personal liability for company GST dues	`cgst-act-reference/section-92.md` + `gst-notice-types/drc-01-scn.md`
Time of supply dispute / wrong period / late invoice / RCM 60-day rule / advance payment	Time of supply — §12 goods / §13 services	`cgst-act-reference/section-12-13.md` + `cgst-act-reference/section-50.md`
Tax invoice defect / invoice timing dispute / receipt voucher not issued / self-invoice missing for RCM / wrong document type (tax invoice vs bill of supply)	Tax invoice compliance — §31 obligations	`cgst-act-reference/section-31.md` + `cgst-act-reference/section-73.md`
Export refund IGST route / shipping bill refund stalled / GSTR-1 vs shipping bill mismatch / refund withheld / EGM not filed	IGST export refund — shipping bill as deemed RFD-01	`cgst-rules-reference/rule-96.md` + `cgst-act-reference/section-54.md` + `gst-reply-templates/rfd-01-refund-application.md`
Rule 42/43 / ITC reversal demand / §17(2) audit — mixed-use inputs or capital goods	ITC reversal for mixed-use inputs or capital goods	`cgst-rules-reference/rule-42-43.md` + `gst-common-defences/blocked-credit-section-17.md`
§16(4) ITC time-bar / §16(5) relief	ITC time-bar dispute — FY deadline	`gst-common-defences/section-16-4-itc-time-bar.md` + `cgst-act-reference/section-16.md`
SCN time-bar argument / Covid limitation extension / SC suo motu SMWP(C) 3/2020 / FY 2019-20 or FY 2020-21 SCN deadline recalculation	Covid-19 SC limitation extension applied to GST §73/§74 SCN deadlines	`gst-common-defences/covid-limitation-extension.md` + `gst-calculators/limitation-checker.md` + `cgst-act-reference/section-73.md`
§9(3) RCM rate / service schedule lookup	Reverse charge rate — GTA / legal / security	`cgst-act-reference/section-9-3-rcm-schedule.md` + `gst-common-defences/rcm-non-payment.md`
§7 / Schedule I / Schedule II / Schedule III / scope of supply dispute	Scope of supply — deemed supply / goods vs services / exclusions	`cgst-act-reference/section-7-schedule-2.md`
§52 / ECO TCS dispute / e-commerce operator TCS	ECO TCS obligations and supplier credit	`cgst-act-reference/section-52.md` + `industries/e-commerce-ondc.md`
Corporate guarantee / Rule 28(2) / holding-subsidiary guarantee	Corporate guarantee GST demand	`gst-common-defences/corporate-guarantee.md` + `cgst-act-reference/section-15.md`
Wrong-head tax refund / IGST paid instead of CGST+SGST	Wrong-head refund — §77	`gst-refunds/section-77-wrong-head.md` + `gst-common-defences/place-of-supply-dispute.md`
DRC-07 order received — preparing APL-01 first appeal	Pre-APL-01 action — pre-deposit, stay, documents, §79 defence	`gst-common-defences/pre-litigation-checklist.md` + `gst-reply-templates/apl-01-appeal.md` + `cgst-act-reference/section-79.md`
Advance ruling query / ARA-01 application	Advance ruling — AAR / AAAR	`gst-litigation/advance-ruling-ara-01.md`
ISD non-compliance / mandatory ISD SCN / HO not registered as ISD / GSTR-6 not filed / ISD distribution formula error / blocked credit distributed / wrong tax head in ISD invoice (post Apr-2025)	ISD — §20 mandatory distribution from April 2025	`cgst-act-reference/section-20-isd.md` + `gst-notice-types/drc-01-scn.md`
HSN code mismatch / rate mismatch / wrong HSN chapter / composite supply misclassified / exemption notification conditions disputed	HSN classification / rate dispute — DRC-01 SCN	`gst-notice-types/hsn-classification-notice.md` + `gst-common-defences/section74-to-73-reclassification.md`
GSTR-2B ITC not reflecting / IMS action required / Accept-Reject-Pending reconciliation / supplier not filed / §16(4) time-bar on ITC	Monthly IMS/GSTR-2B reconciliation	`gst-internal-audit/gstr-2b-recon-guide.md` + `cgst-rules-reference/rule-36-4.md` + `gst-common-defences/section-16-4-itc-time-bar.md`

Step 3 — Run the Notice Checklist

For every notice, check these before drafting the reply:

A. Jurisdiction check

Is the officer from the correct ward/circle for this GSTIN?
Is the GSTIN in the notice correct?

B. DIN check

Is there a 20-digit DIN on the notice?
MANDATORY TOOL CALL: Call validate_din with the DIN, state code, and notice date.
If tool returns is_valid: false → notice is invalid per CBIC Circular 128/47/2019; use the tool's error_reason as the ground.

C. Limitation & Bundling Check

MANDATORY TOOL CALL: Call calculate_limitation_date with the Financial Year and Section.
Compare the tool's scn_deadline to the notice issue date.
If notice date > scn_deadline → PRIORITY GROUND: Time-Barred.
Bunched SCN Detection (v3.0 Intelligence):
- Does the notice cover multiple FYs spanning both pre- and post-FY 2024-25?
- If YES → PRIORITY GROUND: Jurisdictional Overreach.
- Ground: "The SCN is bunched across the §74A transition boundary. Demands for FY 2024-25 onwards cannot be bunched with earlier years as the statutory limitation and penalty structures differ fundamentally. This constitutes a jurisdictional overreach per Bombay HC trends."

D. Reply deadline check

When was the notice served?
How many days remain for reply?
If less than 7 days → immediately flag urgency to user

E. Fraud allegation check

Does the notice use words like: fraud, willful misstatement, suppression, deliberately, intentionally, evade?
If yes AND demand is FY 2023-24 or earlier → §74 fraud track (minimum 100% penalty)
If yes AND demand is FY 2024-25 onwards → §74A unified track — penalty differs by fraud/non-fraud track:
- Non-fraud track (no fraud/suppression language in SCN):
  - Pre-SCN voluntary payment: NIL penalty → SCN not served
  - Within 60 days of SCN: NIL penalty → proceedings close (extended from 30 days under §73)
  - After adjudication order: 10% of tax (or ₹10,000, whichever higher)
- Fraud track (SCN uses fraud / suppression / willful misstatement language):
  - Pre-SCN voluntary payment: 15% penalty
  - Within 60 days of SCN: 25% penalty → proceedings close
  - Within 60 days of order: 50% penalty → proceedings close (50% is the ceiling — no higher surcharge)
- For full penalty table and settlement decision tree → load section-74a.md
If no → §73 or §74A non-fraud track applies (NIL penalty within 60-day SCN window for §74A; 10% at order stage)

F. Maharashtra Legal Audit (run for every Maharashtra GSTIN — state code 27)

Open a <maharashtra_legal_audit> block internally before drafting any reply strategy. Work through each point:

<maharashtra_legal_audit>

  <bombay_hc_check>
    **BOMBAY HC FIRST RULE**: Is there a Bombay HC ruling directly on the allegation?
    - If YES → cite it as the **PRIMARY BINDING AUTHORITY**.
    - If it conflicts with another HC (e.g., Delhi/Karnataka) → explicitly state: "Bombay HC ruling is binding on Maharashtra officers; other HC rulings are persuasive only."
    - If NO → cite the next-strongest HC (Karnataka → Gujarat → Madras → Allahabad).
  </bombay_hc_check>

  <trade_circular_check>
    Does any Maharashtra Trade Circular (issued by the Maharashtra GST Commissioner
    under §168 SGST Act) address the allegation?
    Key circulars to check:
    - Circular 7T/2023 — ITC mismatch procedure (GSTR-2A/2B vs GSTR-3B) — applies to FY 2017-18 and 2018-19 only; aligns with CBIC Circular 183/15/2022-GST
    - Circular 5T/2022 — Scrutiny of returns procedure (ASMT-10) — guidelines for FY 2017-18 and 2018-19; B2B/B2C misreporting; CA certificate for ITC differences > ₹2.5 lakh
    - Circular 11T/2023 — GSTR-3B Table 4 — ITC reversal and ineligible ITC reporting; uniform reporting across taxpayers per 47th GST Council recommendations
    - Circular 3T/2021 — Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (legacy pre-GST and early GST arrears)
    If a relevant Trade Circular exists → cite it alongside the CBIC circular.
    State officers follow Maharashtra Trade Circulars more strictly than CBIC circulars.
  </trade_circular_check>

  <amnesty_check>
    Is the demand for a period before FY 2020-21?
    If YES → check whether an active Maharashtra Settlement of Arrears / Amnesty Scheme
    covers this demand type. Amnesty typically offers:
    - Full waiver of interest and penalty
    - Payment of tax only (sometimes at reduced rate)
    Compare amnesty outflow vs. litigation cost before recommending "contest."
    Flag: "Maharashtra Amnesty may apply — verify current scheme before filing DRC-06."
  </amnesty_check>

  <commissionerate_check>
    Is the notice from MahaGST (State GST — GSTIN prefix 27, state officer) or
    CGST (Central commissionerate — Mumbai-I, Mumbai-II, Pune, Thane, Navi Mumbai)?
    This determines:
    - Correct reply recipient (State Tax Officer vs Central Superintendent)
    - Correct appellate forum (Commissioner Appeals SGST vs Commissioner Appeals CGST)
    - Whether Maharashtra Trade Circulars bind the officer (MahaGST yes; CGST no)
  </commissionerate_check>

</maharashtra_legal_audit>

Output a one-paragraph Maharashtra Legal Audit Summary as the first item in the reply strategy.

Step 3B — MANDATORY PROCEDURAL AUDIT (Run Before Any Merit Analysis)

This block is non-negotiable. Before computing any tax, interest, or penalty amount, or loading any defence playbook, run this audit in full. A single procedural kill can make the entire merits analysis unnecessary.

Open a <procedural_audit> block internally and complete all three checks:

<procedural_audit>

  <din_validity>
    PURPOSE: A notice without a valid DIN is void ab initio (CBIC Circular 128/47/2019).
    **MANDATORY TOOL CALL**: Call `validate_din` with extracted DIN, state code, and notice date.
    Output: Use the JSON result from the tool.
    If tool returns `is_valid: false` → "Notice invalid. [Tool's error_reason]. Raise as FIRST ground in reply."
    Output: DIN_STATUS = VALID | INVALID | ABSENT
  </din_validity>

  <section_74a_threshold>
    PURPOSE: §74A(1) proviso bars issuing a notice if the aggregate demand for the FY is below ₹1,000.
    Applicable ONLY for §74A demands (FY 2024-25+). For §73/§74 demands → mark N/A and skip.
    Checks to run:
    1. Is this a §74A demand (FY 2024-25 onwards)? If NO → THRESHOLD_STATUS = N/A; skip this check.
    2. What is the aggregate demand for the financial year? (Sum all grounds and all tax heads)
    3. If total < ₹1,000 → notice is void ab initio.
       Ground: "The aggregate demand for FY [___] is ₹[___], which is below the ₹1,000 statutory
       minimum under §74A(1) proviso. No notice can be issued below this threshold. The notice is
       void and must be dropped."
    4. If total ≥ ₹1,000 → threshold satisfied; proceed.
    Output: THRESHOLD_STATUS = VOID (< ₹1,000) | VALID (≥ ₹1,000) | N/A (§73/§74 demand)
    If VOID → flag as PRIORITY GROUND — RAISE FIRST IN REPLY, before all other grounds.
  </section_74a_threshold>

  <section_reclassification>
    PURPOSE: §74 demands a 100% penalty; §73 demands only 10%. Reclassifying saves the client
    the full penalty amount. Officers frequently invoke §74 lazily without establishing fraud.
    Run this test:
    1. Does the notice contain the words: fraud, willful misstatement, suppression, deliberately,
       intentionally, evade, collusion? → Count occurrences.
    2. If fraud words are present but NO specific facts are pleaded to support fraud (e.g., officer
       just copies the statutory language without case-specific reasoning) → §74 is unsustainable.
       Authority: Devi Enterprises v. CGST (Delhi HC), K.P. Sugandha Ltd. v. State (Allahabad HC).
    3. If demand is for mismatch, short payment, ITC reversal, or non-payment WITHOUT any allegation
       of intent → §73 must be applied, not §74.
    §74A-SPECIFIC NOTE: If demand is for FY 2024-25 onwards and officer cited §74A:
    - §74→§73 reclassification does NOT apply (§74A is a unified provision with no fraud/non-fraud split)
    - Instead check: Did officer wrongly apply §73/§74 for a FY 2024-25+ demand? That is a jurisdictional error
    - For mixed FY demands: each FY must be separately assessed under the correct section
    Output: SECTION_APPLIED = §73 | §74 | §74A | WRONG_SECTION_FOR_FY | RECLASSIFICATION_RECOMMENDED
    If RECLASSIFICATION_RECOMMENDED →
      1. Load `gst-common-defences/section74-to-73-reclassification.md` immediately for the full playbook.
      2. Insert as a PRIORITY standalone ground (before merit analysis): "The invocation of §74 is
         without jurisdiction. The facts disclose, at best, a §73 demand. Penalty must be capped at 10%."
      3. In Step 4 output, add a RECLASSIFICATION ALERT block:
         "⚠️ RECLASSIFICATION ALERT: §74 invoked without sufficient fraud pleading.
          Reclassification to §73 saves 90% of penalty (100% → 10%). Load section74-to-73-reclassification.md."
  </section_reclassification>

  <speaking_order_check>
    PURPOSE: A non-speaking order (template notice with no case-specific reasoning) can be
    challenged before the High Court on grounds of violation of natural justice / Article 14.
    Checks to run:
    1. Does the notice/order cite specific facts about THIS taxpayer (dates, invoice numbers,
       amounts, supplier names)? If NO → it is a template/non-speaking order.
    2. Does the notice explain WHY those specific facts constitute a violation? If NO → no application
       of mind; order is vulnerable.
    3. Was an opportunity of personal hearing offered before the order? If NO → natural justice
       violated (§75(4) CGST Act mandates hearing before adverse order if requested).
    4. Is this an assessment order (not just an SCN)? If it is a final order without addressing the
       taxpayer's reply → it is void for non-consideration of evidence.
    Output: ORDER_TYPE = SPEAKING | NON_SPEAKING | UNKNOWN
    If NON_SPEAKING → add ground: "The notice/order is a non-speaking order. No application of mind
    is evident from the facts. The order is liable to be quashed on principles of natural justice."
    Bombay HC authority: Bansal Buildwell v. UoI; Vodafone Idea Ltd. v. DGGI.
  </speaking_order_check>

  <officer_persona_check>
    PURPOSE: Different issuing authorities have different litigation "styles." Identifying the
    persona helps tailor the tone and defensive depth of the reply.
    Checks to run:
    1. **DGGI / Anti-Evasion / Intelligence:** High-conflict. Persona = "Enforcer."
       - Focus: Retraction of statements, Article 20(3) (self-incrimination), coercion.
       - Requirement: Load `gst-litigation/gstat-hc-appeal-strategy.md` immediately.
    2. **Audit Commissionerate (ADT-01):** Investigative. Persona = "Examiner."
       - Focus: Documentation trail, reconciliation, circular compliance.
       - Requirement: Use the `evidentiary-weight-matrix.md` for ALL document lists.
    3. **Ward Officer / Jurisdictional STO:** Compliance-driven. Persona = "Administrator."
       - Focus: Technical glitches, bona fide errors, time-bar, §73 vs §74.
       - Requirement: Prioritize "Pay and Close" or "Standard technicality" arguments.
    Output: OFFICER_PERSONA = ENFORCER | EXAMINER | ADMINISTRATOR
  </officer_persona_check>

  </procedural_audit>

Output a Procedural Audit Summary with one line per check and a clear verdict before proceeding to Step 4. If any check returns a kill ground, highlight it in bold as PRIORITY GROUND — RAISE FIRST IN REPLY.

Step 3C — §74A SCN Handler (Run Only When §74A Demand Identified)

Trigger: Skip this section entirely if demand is for FY 2023-24 or earlier (§73/§74 track). Run in full for any FY 2024-25+ demand.

Four Critical §74A Differences from §73/§74

1. Fraud/non-fraud determines penalty, not the notice form Under §74A the officer uses the same DRC-01 regardless of whether fraud is alleged. The distinction matters only for penalty. If the SCN is ambiguous about which track applies, challenge it immediately:

Ground: "The SCN does not specify whether the fraud or non-fraud penalty track applies. The taxpayer is entitled to know the applicable penalty track before filing a meaningful reply under §75(4)."

2. Burden of proof for fraud track To invoke the fraud penalty track under §74A, the officer must positively establish deliberate concealment, wilful misstatement, or suppression of facts with intent to evade. Generic fraud boilerplate without case-specific facts is unsustainable under §74A — apply the same challenge strategy as §74 reclassification (see section74-to-73-reclassification.md). Reclassifying to non-fraud track drops the penalty from 50% to 10% at order stage. [ASK USER: supply §74A Explanation 2 statutory text on suppression definition + any Bombay HC ruling specifically on §74A burden of proof for fraud track]

3. 60-day payment window — use the full window strategically Under §74A(8)(ii), non-fraud taxpayers pay tax + interest with ZERO penalty if paid within 60 days of the SCN (vs 30 days under §73). Advise the client:

Do NOT rush to pay. Use the full 60 days to gather GSTR-2B reconciliation, supplier payment confirmations, and evaluate contest viability.
If decision is to pay and close → target Day 55 (5-day buffer for portal processing).
The 60-day window runs from SCN service date, not the issue date — verify registered email/portal service.

4. Pre-deposit for appeal against §74A order When a DRC-07 is issued under §74A and the client wants to file APL-01 under §107: [ASK USER: confirm the pre-deposit percentage under §107 for a DRC-07 order issued under §74A — is it the same 10% (§73) / 25% (§74) as the old regime, or a new rate specific to §74A?]

Mixed FY Demand — Mandatory Procedure

When a single SCN covers FYs straddling FY 2023-24 and FY 2024-25:

Segregate by FY — List the demand amount for each FY separately.
Apply the correct section per FY:
- FY 2017-18 to FY 2023-24 → §73 or §74 (as cited in SCN)
- FY 2024-25 onwards → §74A (mandatory regardless of what the SCN cites)
If officer applied §73/§74 to a FY 2024-25+ demand → jurisdictional error → priority ground: "The demand for FY 2024-25 cannot be assessed under §73/§74. §74A is the exclusive provision for FY 2024-25 onwards. The SCN is without jurisdiction for FY 2024-25 demand."
Reply structure: File a single DRC-06 but structure it in two parts — Part A (FY 2023-24 and earlier, §73/§74 submissions) and Part B (FY 2024-25+, §74A submissions).

§74A DRC-06 Reply Pre-Filing Checklist

[ ] SCN specifies fraud or non-fraud track? If ambiguous → challenge on natural justice first.
[ ] ₹1,000 minimum threshold met? If not → raise threshold defect as Ground 1.
[ ] Is 60-day payment window still open? (Compute from SCN service date, not issue date.)
[ ] Are all FYs correctly assessed under the right section? Flag jurisdictional error for FY 2024-25+ if §73/§74 cited.
[ ] Bombay HC checked for §74A-specific rulings?

Step 3D — Heuristic Risk-Scoring Engine (v3.1 Intelligence)

Before finalizing the strategy, compute a 1–10 Risk Score for the notice:

<risk_scoring_engine>
  <logic>
    1. BASE_SCORE = 1
    2. QUANTUM: 
       - If Demand < ₹10L → +0
       - If Demand ₹10L - ₹50L → +1
       - If Demand ₹50L - ₹1Cr → +2
       - If Demand > ₹1Cr → +3
    3. FRAUD:
       - If §74 or §74A Fraud Track is invoked → +3
    4. URGENCY:
       - If Reply Deadline < 7 days → +2
    5. PROCEDURAL_MITIGATOR:
       - If DIN is MISSING → -3
       - If Demand is clearly TIME-BARRED → -3
       (Note: Risk score cannot drop below 1)
  </logic>

  <score_interpretation>
    - 1-3: LOW (Routine compliance matter)
    - 4-6: MEDIUM (Financial impact; merit defence needed)
    - 7-8: HIGH (High stakes; fraud allegations or large quantum)
    - 9-10: CRITICAL (Immediate risk of recovery or registration block)
  </score_interpretation>
</risk_scoring_engine>

Inject the score into the Step 5 — Notice Summary output under the Preliminary Flags.

Step 4 — Produce the Reply Strategy

After loading the relevant skills, output:

NOTICE SUMMARY
--------------
Form: [ASMT-10 / DRC-01 / etc.]
Section: [61 / 73 / 74 / 74A]
Period: [FY ____]
GSTIN: [___]
Demand: ₹[___] tax + ₹[___] interest + ₹[___] penalty
Reply due: [date] ([X] days remaining)
DIN: [present / MISSING — notice invalid]

PRELIMINARY FLAGS
-----------------
☐ Limitation expired? [Yes/No + deadline date]
☐ DIN present? [Yes/No]
☐ Fraud alleged? [Yes/No]
☐ Jurisdiction correct? [Yes/No]

ALLEGATION BREAKDOWN
--------------------
1. [Allegation 1]: [Brief — accept / dispute / partially accept]
2. [Allegation 2]: [Brief]
...

MAHARASHTRA LEGAL AUDIT
-----------------------
Bombay HC authority: [case name if found / "None — use [next HC]"]
Trade Circular: [Circular number + key point / "None found"]
Amnesty applicable: [Yes — check current scheme / No — post-2020 demand]
Commissionerate: [MahaGST (state) / CGST — [commissionerate name]]

OFFICER PERSONA & TONE
----------------------
Persona identified: [Enforcer / Examiner / Administrator]
Strategy tone: [Aggressive-Legal / Evidence-Heavy / Compliance-Cooperative]

EVIDENTIARY WEIGHT STRATEGY
---------------------------
(Rank the documents the user MUST provide for this specific notice)
1. [High Weight Doc 1] (Weight: 10/10) - [Purpose]
2. [High Weight Doc 2] (Weight: 9/10) - [Purpose]
3. [Medium Weight Doc 1] (Weight: 7/10) - [Purpose]

RECOMMENDED STRATEGY
--------------------
[Pay / Contest / Partial pay + contest]
[Key legal grounds]
[Skills to load for full defence: section-XX.md, etc.]


REPLY FORM TO USE
-----------------
[ASMT-11 (for §61) / DRC-06 (for §73/74/74A)]

Step 4B — Pre-Finalisation Verification Gate

Before outputting any reply strategy or draft, complete this checklist. Do not skip any item.

VERIFICATION GATE
-----------------
☐ DIN validated via tool?         [Call validate_din — result: valid/invalid]
☐ Limitation checked via tool?    [Call calculate_limitation_date — result: valid/barred]
☐ Interest/Penalty computed?       [Call calculate_interest / calculate_penalty as needed]
☐ Reply deadline?                  [___ days remaining — if <7 days, prepend URGENT FLAG]
☐ Correct section identified?      [§61 / §73 / §74 / §74A / other]
...
☐ Fraud track or non-fraud?        [Non-fraud (10%/NIL penalty) / Fraud (up to 100%/50%)]
☐ Penalty window identified?       [Pre-SCN NIL / 30d §73 / 60d §74A / post-order]
☐ §74A threshold check?            [Demand ≥ ₹1,000 for FY? / N/A (§73/§74 demand)]
☐ Mixed FY demand detected?        [Yes — segregated, correct section per FY / No]
☐ Bombay HC case cited?            [Yes — [case name] / No — cite next strongest HC]
☐ Maharashtra Trade Circular?      [Relevant circular noted / None found]
☐ Amnesty check (pre-FY 2020-21)?  [Applicable — flag for client / Not applicable]
☐ Commissionerate identified?      [MahaGST (state) / CGST — [name]]
☐ All allegations addressed?       [Yes — [count] allegations, all covered / Missing: ___]
☐ Reply template selected?         [ASMT-11 / DRC-06 / APL-01 / other]

If any box is unchecked → complete that step before proceeding.

Bombay HC First Rule: When citing case law for a Maharashtra GSTIN (state code 27):

Bombay HC ruling = cite as primary binding authority on Maharashtra officers
Delhi HC / other HC ruling that conflicts = cite as persuasive only; Bombay HC binding
Explicitly state the conflict: "Note: Delhi HC held [X] but Bombay HC held [Y] — Bombay HC is binding on Maharashtra officers."

Step 5 — Extract Structured Notice Summary (Always Output This)

After reading any notice, always produce this block before any strategy or reply:

╔══════════════════════════════════════════════════════════════╗
║                    NOTICE SUMMARY                            ║
╠══════════════════════════════════════════════════════════════╣
║ Form          : [ASMT-10 / DRC-01 / REG-17 / MOV-09 / etc.] ║
║ Section       : [61 / 73 / 74 / 74A / 29 / 70 / 83 / etc.]  ║
║ GSTIN         : [15-digit number]                            ║
║ Taxpayer name : [Legal name]                                 ║
║ Period        : [MM/YYYY to MM/YYYY]  FY: [XXXX-XX]         ║
║ Tax demand    : ₹[___] (IGST/CGST/SGST/Cess breakup if any) ║
║ Interest      : ₹[___]                                       ║
║ Penalty       : ₹[___]                                       ║
║ Total demand  : ₹[___]                                       ║
║ DIN           : [20-digit / MISSING]                         ║
║ Issuing officer: [Name, Designation, Jurisdiction]           ║
║ Notice date   : [DD-MM-YYYY]                                 ║
║ Reply deadline: [DD-MM-YYYY] ([X] days remaining)            ║
╠══════════════════════════════════════════════════════════════╣
║                  PRELIMINARY FLAGS                           ║
╠══════════════════════════════════════════════════════════════╣
║ ⚠ Risk Score         : [X]/10 ([LOW/MEDIUM/HIGH/CRITICAL])   ║
║ ⚠ DIN missing?       [YES — notice invalid / NO]            ║
║ ⚠ Limitation expired? [YES ✅ strongest ground / NO / CHECK] ║
║ ⚠ Fraud alleged?     [YES — §74/74A fraud track / NO]       ║
║ ⚠ Jurisdiction OK?   [YES / QUERY — verify ward/circle]     ║
║ ⚠ Hearing given?     [YES / NO — §75(4) right violated]     ║
║ ⚠ Urgency level:     [HIGH (<7 days) / MEDIUM / LOW]        ║
╠══════════════════════════════════════════════════════════════╣
║               ALLEGATION BREAKDOWN                           ║
╠══════════════════════════════════════════════════════════════╣
║ 1. [Allegation 1] — [DISPUTE / ACCEPT / PARTIAL]            ║
║ 2. [Allegation 2] — [DISPUTE / ACCEPT / PARTIAL]            ║
║ ...                                                          ║
╠══════════════════════════════════════════════════════════════╣
║                RECOMMENDED STRATEGY                          ║
╠══════════════════════════════════════════════════════════════╣
║ Action        : [PAY / CONTEST / PAY-PART + CONTEST]        ║
║ Reply form    : [ASMT-11 / DRC-06 / REG-18 / REG-21 / etc.] ║
║ Skills to load: [list skill files]                           ║
╚══════════════════════════════════════════════════════════════╝

Golden Pairs — Quality Benchmark

Before finalising any reply, check if a Golden Pair exists for this notice type in samples/. If it does, your response should match or exceed its depth, structure, and citation quality.

Sample	Notice type	Key lesson
`samples/sample-01-asmt10-itc-mismatch.md`	ASMT-10 §61	ITC timing lag defence + Maharashtra Trade Circular 7T/2023
`samples/sample-02-drc01-time-barred.md`	DRC-01 §73	Time-bar as sole ground — do NOT go into merits
`samples/sample-03-drc01-section74-fraud-defence.md`	DRC-01 §74	Fraud reclassification + 24% interest rate challenge

Related Skills — Full Index

Statutory provisions

cgst-act-reference/section-7-schedule-2.md — Scope of supply — Schedule I deemed supply, Schedule II goods vs services, Schedule III exclusions
cgst-act-reference/section-9-3-rcm-schedule.md — §9(3) RCM rate schedule — GTA, legal, security, import of services
cgst-act-reference/section-12-13.md — Time of supply — §12 goods, §13 services, RCM 60-day rule, vouchers, rate change
cgst-act-reference/section-15.md — Valuation of supply — transaction value, inclusions, discounts, related-party Rules 27–31
cgst-act-reference/section-16.md — ITC eligibility
cgst-act-reference/section-17.md — Blocked credits
cgst-act-reference/section-18.md — ITC on change of constitution: §18(1) new registration / composition-to-regular ITC-01, §18(3) merger/demerger/sale ITC transfer via ITC-02, §18(4) ITC reversal on exemption/composition switch
cgst-act-reference/section-19.md — ITC on job work: §19(1)/(2) inputs 1-year limit, §19(3)/(4) capital goods 3-year limit, deemed supply on challan date if not returned, §19(5) re-availment after payment
cgst-act-reference/section-25.md — Registration thresholds, mandatory categories (§24), multiple GSTIN per PAN, casual/non-resident taxable person, REG-03/REG-17 backdrop
cgst-act-reference/section-20-isd.md — Input Service Distributor — mandatory ISD from April 2025, GSTR-6, distribution formula, C₁=(t₁/T)×C, §17(5) exclusion before distribution
cgst-act-reference/section-31.md — Tax invoice — when to issue, invoice types (tax invoice/bill of supply/receipt voucher/self-invoice), mandatory fields, timing disputes
cgst-act-reference/section-29.md — Cancellation of registration — voluntary §29(1) vs suo motu §29(2), liability survival
cgst-act-reference/section-30.md — Revocation of cancellation — 90-day window, mandatory grant
cgst-act-reference/section-47.md — Late fees for delayed return filing — §47 GSTR-1/3B/9 rates, NIL-return rate, §128 waiver, amnesty schemes
cgst-act-reference/section-50.md — Interest
cgst-act-reference/section-52.md — ECO TCS — ECO obligations, GSTR-8, supplier credit, §9(5) override
cgst-act-reference/section-54.md — Refunds — 2-year limit, RFD forms, relevant date
cgst-act-reference/section-61.md — Scrutiny of returns
cgst-act-reference/section-62.md — Best judgement assessment
cgst-act-reference/section-65.md — GST audit by officers
cgst-act-reference/section-66.md — Special audit by CA/CMA — Commissioner direction, ASMT-15, taxpayer rights
cgst-act-reference/section-67.md — Inspection, search and seizure — authorisation, panchnama, taxpayer rights
cgst-act-reference/section-68.md — Inspection of goods in movement — e-way bill enforcement, MOV forms sequence
cgst-act-reference/section-70.md — Power to summon
cgst-act-reference/section-73.md — Non-fraud demand (up to FY 2023-24)
cgst-act-reference/section-74.md — Fraud demand (up to FY 2023-24)
cgst-act-reference/section-74a.md — Unified demand (FY 2024-25+)
cgst-act-reference/section-75.md — General provisions — hearing rights, speaking order
cgst-act-reference/section-76.md — Tax collected but not deposited — strict liability, GSTR-1/3B gap demand
cgst-act-reference/section-79.md — Recovery of tax — bank garnishment, third-party notice, distress/sale
cgst-act-reference/section-83.md — Provisional attachment — bank/property
cgst-act-reference/section-92.md — Director personal liability for company GST dues — §92 conditions, non-executive defence
cgst-act-reference/section-107.md — Appeal to Appellate Authority

Procedural rules

cgst-rules-reference/rule-21a.md — Suspension of registration — grounds, representation, revocation
cgst-rules-reference/rule-23.md — Revocation of cancellation — 90-day window, extensions, REG-21
cgst-rules-reference/rule-36-4.md — ITC restriction to GSTR-2B
cgst-rules-reference/rule-86a.md — ITC blocking — challenge and restoration
cgst-rules-reference/rule-42-43.md — ITC reversal for inputs/services (Rule 42) and capital goods (Rule 43 Tc/Tm/Tr/Te)
cgst-rules-reference/rule-89.md — Refund application procedure under §54 — RFD-01 eligible categories, unjust enrichment, document checklist, RFD-02 through PMT-03 forms sequence
cgst-rules-reference/rule-99.md — ASMT-10/11/12 procedure
cgst-rules-reference/rule-142.md — DRC forms — full demand lifecycle

Notice types

gst-notice-types/adt-01-audit.md — ADT-01 audit notice
gst-notice-types/asmt-10-scrutiny.md — ASMT-10 scrutiny notice
gst-notice-types/asmt-13-bja.md — ASMT-13 best judgement assessment
gst-notice-types/drc-01-scn.md — DRC-01 Show Cause Notice
gst-notice-types/drc-01a-intimation.md — DRC-01A pre-SCN intimation
gst-notice-types/drc-07-order.md — DRC-07 adjudication order
gst-notice-types/enq-01-enquiry.md — ENQ-01 enquiry to unregistered persons
gst-notice-types/gstr-3a-non-filer.md — GSTR-3A non-filer notice
gst-notice-types/mov-09-goods-transit.md — MOV-09 goods in transit penalty
gst-notice-types/provisional-attachment-section-83.md — §83 bank/property attachment
gst-notice-types/rfd-06-rejection.md — RFD-06 refund rejection
gst-notice-types/reg-03-reg-17.md — REG-03 query + REG-17 cancellation SCN
gst-notice-types/asmt-14-audit-memo.md — ASMT-14 audit findings memo — accept vs contest
gst-notice-types/cmp-05-composition-violation.md — CMP-05 composition violation — threshold breach, ECO bar, demand
gst-notice-types/drc-01b-itc-mismatch.md — DRC-01B ITC mismatch intimation (Rule 88D)
gst-notice-types/drc-01c-liability-mismatch.md — DRC-01C liability mismatch intimation (Rule 88C)
gst-notice-types/drc-01-multi-ground.md — Multi-ground DRC-01 — mixed §73+§74 grounds in one SCN
gst-notice-types/gstr-10-final-return.md — GSTR-10 final return — post-cancellation ITC reversal
gst-notice-types/mov-01-03-detention.md — MOV-01/02/03 goods detention — inspection and detention stage
gst-notice-types/reg-19-cancellation-order.md — REG-19 cancellation order — revocation path, APL-01 appeal
gst-notice-types/reg-31-suspension.md — REG-31 GSTIN suspension
gst-notice-types/section-66-special-audit.md — §66 special audit direction — ASMT-15, CA/CMA handling
gst-notice-types/summons-section-70.md — §70 summons handling
gst-notice-types/tds-gstr7-mismatch.md — §51 TDS deductor notice — GSTR-7 non-filing, short-deduction
gst-notice-types/hsn-classification-notice.md — HSN classification / rate mismatch DRC-01 — classification principles hierarchy, §73 vs §74 track, officer rebuttals, pay vs contest decision tree

Defence playbooks

gst-common-defences/blocked-credit-section-17.md — §17(5) blocked ITC
gst-common-defences/fake-itc-section74.md — Fake ITC / fraud allegation
gst-common-defences/gstr1-gstr3b-mismatch.md — Turnover mismatch defence
gst-common-defences/gstr9-gstr3b-mismatch.md — Annual return mismatch defence
gst-common-defences/itc-mismatch.md — GSTR-2A/2B mismatch defence
gst-common-defences/place-of-supply-dispute.md — IGST vs CGST/SGST misclassification
gst-common-defences/corporate-guarantee.md — Rule 28(2) corporate guarantee — 1% deemed value, nil-value election
gst-common-defences/evidentiary-weight-matrix.md — Cross-skill evidence strength table — 1–10 scoring for all document types
gst-common-defences/pre-litigation-checklist.md — DRC-07 → APL-01 action checklist — pre-deposit, stay application, §79 defence
gst-common-defences/rcm-non-payment.md — RCM non-payment defence
gst-common-defences/section-16-4-itc-time-bar.md — §16(4) vs §16(5) ITC time-bar — FY-wise deadline table, Scenario A–D matrix
gst-common-defences/section73-74-74a-comparison.md — §73 vs §74 vs §74A demand track comparison — FY applicability, limitation, penalty
gst-common-defences/section74-to-73-reclassification.md — §74→§73 reclassification strategy — penalty saving 100%→10%
gst-common-defences/export-pos-dispute.md — Export POS disputes — five export-of-services conditions, §13 IGST POS, OIDAR issues, Indian branch allegation, §77/§19 wrong-head remedy
gst-common-defences/valuation-dispute.md — §15 valuation dispute

Reply templates

gst-reply-templates/apl-01-appeal.md — APL-01 appeal template
gst-reply-templates/apl-05-gstat.md — APL-05 GSTAT second appeal template — pre-deposit (20% additional = 30% total), grounds, stay prayer
gst-reply-templates/asmt-11-reply.md — ASMT-11 scrutiny reply
gst-reply-templates/asmt-13-reply.md — ASMT-13 §62(2) withdrawal covering letter
gst-reply-templates/asmt-14-reply.md — ASMT-14 audit findings memo reply
gst-reply-templates/drc-01a-reply.md — DRC-01A pre-SCN intimation written representation
gst-reply-templates/drc-03-voluntary-payment.md — DRC-03 voluntary payment letter
gst-reply-templates/drc-06-reply.md — DRC-06 SCN reply template
gst-reply-templates/rfd-01-refund-application.md — RFD-01 refund application
gst-reply-templates/reg-04-reply.md — REG-04 registration query reply
gst-reply-templates/mov-09-reply.md — MOV-09 reply — pre-payment representation, bond/release letter
gst-reply-templates/reg-18-reply.md — REG-18 cancellation SCN reply
gst-reply-templates/reg-21-revocation.md — REG-21 revocation of cancellation

Calculators

gst-calculators/combined-demand-calculator.md — Tax + §50 interest + penalty in one output; all 3 sections
gst-calculators/gstr-4-composition-return.md — CMP-08 quarterly + GSTR-4 annual return for composition taxpayers
gst-calculators/gstr-9-annual-return.md — GSTR-9/9C annual return — table-wise guide, common errors
gst-calculators/interest-calculator.md — §50 interest with case law
gst-calculators/limitation-checker.md — Limitation period checker with case law
gst-calculators/penalty-calculator.md — §73/74/74A penalty with case law

Refund strategy

gst-refunds/export-refund-lut.md — Zero-rated export refund
gst-refunds/inverted-duty-refund.md — Inverted duty structure refund
gst-refunds/section-77-wrong-head.md — §77 wrong-head refund — IGST↔CGST+SGST, RFD-01, interest waiver
cgst-rules-reference/rule-96.md — IGST export refund — shipping bill as deemed RFD-01, auto-credit via Customs, withholding conditions, GSTR-1/shipping bill mismatch

Industries

industries/agriculture.md — Agriculture and agro-processing — exempt produce, agri-input dealers, cold chain, agri-service RCM
industries/automobile-auto-ancillary.md — Automobile / Auto-Ancillary — §17(5)(a) demo car ITC, EV rates, warranty GST, margin scheme
industries/bfsi-financial-services.md — BFSI — banks/NBFCs/insurance Rule 42 reversal, exempt vs taxable, POS disputes
industries/chemical-specialty.md — Chemical / Specialty Chemicals — HSN Ch.28–29 classification, captive power ITC, R&D credit
industries/contract-labour.md — Contract Labour / Manpower Supply — Schedule III employer-employee exclusion, RCM security, §17(5)(b)
industries/e-commerce-ondc.md — E-commerce / ONDC — §52 TCS mechanics, ECO vs seller obligations, mandatory registration
industries/education-sector.md — Education — approved curriculum exemption, coaching taxability, hostel threshold, EdTech
industries/employee-perquisites.md — Employee Perquisites — canteen §17(5)(b) exception, ESOP exclusion, club membership ITC block
industries/food-fmcg.md — Food Processing / FMCG — branded vs unbranded disputes, coupons/cashbacks §15(3), cold chain ITC
industries/gems-jewellery.md — Gems and Jewellery — Rule 32(5) old gold margin, karigar ITC, SEEPZ export, hallmarking
industries/healthcare-ayurveda.md — AYUSH / Yoga / Naturopathy — AYUSH product HSN, wellness taxability, Panchakarma distinction
industries/hospitality-hotels.md — Hospitality / Hotels — accommodation rates, restaurant GST, banquet ITC, ISD chains
industries/it-saas-exports.md — IT / SaaS exports — zero-rated, LUT, POS disputes, FEMA compliance, OIDAR
industries/logistics-gta.md — GTA — §9(3) RCM vs forward charge, consignment note, ITC disputes
industries/manufacturing-midc.md — Manufacturing / MIDC — job work, MIDC lease, composition exclusion, RCM obligations
industries/media-entertainment-ott.md — Media / Entertainment / OTT — streaming OIDAR, film production, advertising, online gaming
industries/mining-minerals.md — Mining / Minerals — royalty RCM post-MADA, HSN classification, DMF/NMET, overburden removal
industries/non-profit-ngo.md — Non-profit / NGO / Section 8 — donation vs consideration, exempt activities, ITC reversal
industries/online-gaming.md — Online Gaming — 28% on full deposit from Oct-2023, pre-Oct defence, OIDAR, fantasy sports
industries/petroleum-oil-gas.md — Petroleum / Oil and Gas — excluded products outside GST, LPG/lubricants inside, Rule 42 reversal
industries/pharma-healthcare.md — Pharma / Healthcare — hospital exemption, drug valuation, clinical trials, diagnostic labs
industries/real-estate-tdr-fsi.md — Real Estate / JDA / TDR-FSI — JDA RCM, TDR types, §17(5) blocked ITC, MahaRERA
industries/solar-renewable.md — Solar / Renewable Energy — EPC works contract rate, government project 12%, import IGST
industries/steel-metals.md — Steel / Metals — HSN Ch.72/73 classification, scrap ITC, job work §143, captive power ITC
industries/textile-apparel.md — Textile / Apparel — IDS refund, job work §143, HSN classification, Bhiwandi/Ichalkaranji
industries/works-contract-construction.md — Works Contract / Construction — §17(5)(c)/(d) ITC block, plant and machinery exception

Litigation

gst-litigation/advance-ruling-ara-01.md — ARA-01 advance ruling procedure — AAR vs AAAR, binding effect, Maharashtra AAR
gst-litigation/gstat-appeal-strategy.md — GSTAT APL-05 drafting guidance and pre-deposit logic
gst-litigation/gstat-hc-appeal-strategy.md — GSTAT + HC writ + stay applications

Internal audit

gst-internal-audit/client-onboarding.md — New client due diligence — 7-phase checklist, 6-dimension risk matrix
gst-internal-audit/compliance-calendar.md — Monthly/quarterly return deadlines, late fees, ITC cutoffs
gst-internal-audit/demand-lifecycle-tracker.md — End-to-end demand timeline — DRC-01A → SCN → DRC-07 → APL-01 → GSTAT
gst-internal-audit/gstr-2b-recon-guide.md — Monthly IMS/GSTR-2B reconciliation — Accept/Reject/Pending actions, mismatch types, §16(4) time-bar check, supplier chase protocol
gst-internal-audit/ims-action-matrix.md — IMS action matrix — Accept / Reject / Pending decisions
gst-internal-audit/itc-risk-profiler.md — Supplier risk scoring — 5-dimension matrix, Green→Black risk bands
gst-internal-audit/pre-filing-checker.md — Pre-GSTR-3B checklist — GSTR-2B recon, blocked credits, RCM dues
gst-internal-audit/quick-diagnosis-triage.md — First-read triage — notice form → skill routing + urgency weight table
gst-internal-audit/r1-3b-reconciler.md — GSTR-1 vs GSTR-3B reconciliation — 6-type variance classification

Legal archive

legal-archive/budget-amendment-tracker.md — Finance Act 2022–2025 amendments and impact matrix
legal-archive/cbic-circular-index.md — Searchable CBIC circular index — 10 topic categories
legal-archive/karnataka-sgst-overlay.md — Karnataka SGST state-specific overlay (state code 29)
legal-archive/maharashtra-trade-circulars.md — Maharashtra GST Trade Circular index — 8 categories
legal-archive/template-state-overlay.md — Template for new jurisdictional state overlays

Thresholds & limits

gst-thresholds/SKILL.md — Penalty rates, limitation periods, interest rates