[Analysis] Drafting Techniques under GST – Notices | Responses | Litigation

Drafting Techniques under GST refers to the specific methods and practices used in preparing and formulating documents, agreements, and contracts in a manner that is compliant with GST legislation. These techniques ensure that all taxable transactions are correctly documented and the GST implications are clearly understood and properly managed. Implementing drafting techniques can help organizations manage their GST compliance more effectively, reducing the risk of penalties and enabling smoother business operations.

BY CA Sachin Jain – Partner | Jaikumar Jain & Company

Table of Contents

1. Probable List of Litigations
2. Techniques to Understand the Language of Notice
3. Check the Applicability of various GST Provision
4. Drafting Techniques
5. Common Grounds
6. Body of Reply
7. Special – While drafting the Appeal

1. Probable List of Litigations

• Self Assessment
• Provisional Assessment
• Assessment of Unregistered Person
• Assessment of Non-Return
• Filers Business Audit
• Scrutiny Related Notices
• E way Bill

2. Techniques to Understand the Language of Notice

• First Check the Notice Issuing Authority
• Check the DIN Number and Validity
• Check the Section under which the Notice has been issued
• Identify the Reason of the Notice
• Check Various Reconciliations

3. Check the Applicability of various GST Provision

• After Reading the Notice just go through with the related provision regarding:

1. 1. Applicable Section
   2. Interpretation
   3. Analysis
   4. Findings

• Based on the above Analysis you should ready your reply
• Attach Relevant Extract of Provisions
• Try to Attach certain reference of AAR/AAAR/HC/SC
• Attach All the relevant Reconciliations

4. Drafting Techniques

• Coverage of Issue
• Reference to the Provision of Law
• Interpretation Issue
• Classification Issue
• Calculation Tables
• Annexure
• Documentation and Submission

5. Common Grounds

• Period of Limitation
• Natural Justice Principals were not Followed
• No Document Identification Number
• No Reason reasoning assigned against the demand raised
• Revenue Neutrality
• No Jurisdiction of Issuing Authority
• Grounds in Respect of Penalty and Interest

6. Body of Reply

• Fact of the Situation
• Reference of the Section under which the notice has been issued
• Simplified Explanation of Section
• Reference of Case Study
• Calculation should be part of Annexure
• Supporting Documents should be part of Annexure
• Concluding para should be attached at the end

7. Special – While Drafting the Appeal

• Appeal Should be based on Law only
• Interpretation will be the essential part of Appeal
• Appeal Should be Point to Point
• SCN and Order Summary should be covered in Appeal Memorandum
• Reference of Case studies Required with Appeal
• Appeal should be Filed Para Wise