Library / Goods and Services Tax: The Professional's Master Guide

Appendix K: Specimen Formats

These are working outlines. Replace the text in square brackets and adapt the content to the facts. Replies to notices should always attach the supporting documents and a list of them.

Vendor compliance letter

To: [Vendor name, GSTIN]. Subject: GST compliance for supplies to [Company name]. We note that invoices [numbers and dates] totalling tax of Rs. [amount] do not appear in our GSTR-2B for [month]. Please report them in GSTR-1 or GSTR-1A and file GSTR-3B by [date]; under section 16(2)(c) our credit depends on your payment of the tax. Payments on these invoices are on hold until then. [Signatory, designation].

Reply to ASMT-10 (scrutiny notice)

To: [Proper officer, designation, jurisdiction]. Reference: ASMT-10 dated [date] for [tax period], GSTIN [number].

Para 1: Discrepancy [number]: [difference as stated]. Explanation: [reconciliation, with annexure reference].
Para 2: Where a difference is accepted, tax of Rs. [amount] with interest of Rs. [amount] paid through DRC-03 [ARN, date].
Para 3: Request to accept the explanation and drop proceedings through ASMT-12; request for personal hearing if any doubt remains.
Filed through ASMT-11 on [date], with annexures [list].

Reply to DRC-01A (pre-notice intimation)

Reference: DRC-01A dated [date], amount ascertained Rs. [amount] under section [73/74/74A]. We do not accept the amount for the following reasons: [grounds, each with facts and law]. [Or: we accept Rs. (amount) and have paid it with interest through DRC-03 (ARN); for the balance, see grounds.] We request that no show cause notice be issued for the disputed part.

Outline reply to show cause notice

Preliminary objections: limitation, jurisdiction (including section 6(2)(b)), defects in the notice, non-supply of relied upon documents.
Facts: business, transactions in issue, documents available.
Grounds on merits: statutory provisions, rules, circulars and rulings, point by point against each allegation.
Extended period not invokable: facts disclosed in returns, no suppression (Pushpam Pharmaceuticals, Supreme Court, 1995).
Interest and penalty: not payable or reduced, with reasons.
Prayer: drop the notice; grant personal hearing under section 75(4).

Grounds of appeal for ITC denial

The order is beyond the show cause notice and breaches section 75(7).
All conditions of section 16(2) were met: invoice, receipt of goods [evidence], payment by bank, reflection in GSTR-2B.
Where the supplier has not paid: the appellant has [evidence of supplier recovery steps]; credit is restorable on the supplier's payment. [Note: section 16(2)(c) was upheld in Bhandari Scrap Traders, Supreme Court, 2026; frame this ground on facts, not validity.]
The adjudicating authority did not consider the documents filed on [date].
Penalty not leviable as there was no intent to evade.

GTA forward charge declaration

A GTA that wants to pay tax at 18% under forward charge files a declaration in the prescribed annexure on the portal before the start of the financial year (by 31 March), or within the time allowed for a new GTA. The option then continues until the GTA files the annexure to withdraw. The declaration states the legal name, GSTIN, PAN, the financial year and the choice to pay tax on forward charge. Recipients should keep the acknowledgement on the vendor file. Check the current form on the portal.

LUT checklist

RFD-11 filed online on the portal for the financial year; acknowledgement saved.
Authorised signatory and two independent witnesses with addresses.
Exporter not prosecuted for an offence under the CGST Act, IGST Act or earlier law involving tax evasion above Rs. 2.5 crore (the condition for LUT eligibility).
Invoice wording for exports without payment of tax.

Adjournment request

To: [Officer]. Reference: [notice or hearing notice, date]. The hearing is fixed on [date]. We request an adjournment of [days] because [reason: documents awaited from, authorised representative unavailable due to]. This is our [first/second] request (section 75(5) permits up to three).

Authorisation letter

I, [name], [designation] of [entity, GSTIN], authorise [name of representative, membership number] to appear before [authority] in the matter of [reference], to file replies, make submissions and receive documents on our behalf. [Signature, seal, date].

Board note on GST 2.0 price revision

Purpose: approve revised prices after the rate change from [old rate] to [new rate] effective 22 September 2025.
Products affected: [list with HSN and old and new rates].
Impact: tax per unit, effect on ITC (including any reversal where supplies moved to a without-ITC rate), cash flow.
Proposed price: [old price, new price]; the benefit of the rate cut passed on to customers.
Transition: invoices issued, advances received and stock on 21 September 2025 under section 14; ERP masters updated.
Recommendation: [approval sought].