Reply to GST Notice for ITC mismatch
Problem
Drafting reply to Notice received on account of mismatch of ITC claimed in GSTR-3B as compared with GSTR-2B
Prompt Input
"I've received an intimation in Form GST DRC-01C (or Scrutiny Notice in ASMT-10) for a client, highlighting a significant mismatch where ITC claimed in GSTR-3B is higher than reflected in GSTR-2B for the period [Month/Quarter, Year]. The primary reasons are: (1) delayed GSTR-1 filings by certain suppliers, (2) ITC on imports which don't appear in GSTR-2B, and (3) a genuine typographical error in one invoice detail. Act as an expert GST Professional and draft a point-by-point reply to the GST Notice. Provide the reaons for variance and a reconciliation statement. Include the reference to relevant judgements of High Courts and Supreme Court in the reply. Request an opportunity for personal hearing before passing the order. Specify the supporting documents required."
Prompt Output
The reply prepared is a professionally structured, legally compliant response to a GST notice issued in Form GST DRC-01C / ASMT-10 regarding an ITC mismatch between GSTR-3B and GSTR-2B. It explains the reasons for variance—delayed GSTR-1 filing by suppliers, import ITC not reflecting in GSTR-2B, and a minor typographical error—and supports these explanations with relevant High Court and Supreme Court judgments confirming that ITC cannot be denied solely due to non-reflection in GSTR-2B or minor procedural lapses. A reconciliation table summarizing ITC as per 3B, 2B, and reasons for differences is included, along with a list of supporting documents. The reply also requests an opportunity for personal hearing, invokes principles of natural justice, and prays for dropping the proposed demand. The tone and format follow a formal, presentable legal structure suitable for filing before GST authorities.