GST LitFlow - End-to-End GST Notice & Litigation Lifecycle Management
Author : CA Anooj Sushil Goenka
1. What is GST Notice Management?
GST Notice Management is a web application for Chartered Accountancy firms that handle GST litigation. It keeps every notice, reply, hearing, order, appeal and fee for every client in one place, and shows each matter as a step-by-step notice journey (for example ASMT-10, then DRC-01A, then DRC-01, then order, then appeal to the Appellate Authority and the Tribunal). It amplifies the professional's judgment and does not replace it. The professional checks every extracted fact, every deadline and every AI draft before anything is saved or sent.
2. Problem Statement
| Challenge in a GST litigation practice | Effect |
| Notices arrive as PDFs on the GST portal, by email and by post, with dates buried in the text | Missed or late replies, hearings and appeals |
| Downloading notices client by client from the portal is slow and repetitive | Hours of clerical time every week |
| The history of a case (intimation, notice, order, appeal) is scattered across folders and memory | Staff cannot see where a matter stands |
| Fees, bills and receipts are tracked separately from the work | Outstanding fees are chased late |
| Public AI tools are unsafe for client data (PAN, GSTIN, amounts) | Confidentiality and data protection risk |
3. Solution
The tool turns a notice PDF into a structured matter in a few clicks and then tracks it to closure.
- Reads the notice. Text is read in the browser (PDF.js). Scanned pages and photos are read with Google Drive OCR. Nothing is saved until the user reviews the suggested details.
- Understands the notice. A rule-based, versioned analyser recognises the form and notice type, reference number, DIN, dates, sections, amounts, issues and the reply and hearing dates. The same notice always gives the same result, and every result can be traced to the document.
- Tracks the case. Each matter keeps a notice journey and a timeline. It tracks issues, tasks, hearings, replies and the next action, with a dashboard of overdue and due-soon items.
- Collects notices from the GST portal. A Chrome extension saves every notice, reply and order for a client from the portal into organised Downloads folders. The professional signs in, and the CAPTCHA and OTP stay with the user.
- Tracks fees. Each client has billed, received and outstanding fees and an overdue status. A single "Send reminder" button prepares a ready reminder for clients with outstanding fees.
- Supports drafting. There is a draft reply from a Word template. There is also an optional AI draft that works only on a redacted version of the text, and it needs the Master's approval before and after sending.
4. Key Features
| Feature | What it does |
| Notice reading | PDF text extraction, Google OCR for scans, and a review step before saving |
| Notice journey and case chains | Shows how each case moves from intimation to notice, order and appeal |
| Deadline and hearing tracking | Reply-by dates, hearings and next actions with overdue alerts |
| Portal collection extension | Downloads all notices, replies and orders per client into folders, with an index file |
| Collected-folder import | Adds a notice to an existing case chain as a follow-up, or creates a new matter |
| Fees and receipts | Bills, receipts and outstanding balances per client, plus fee reminders |
| Excel import and export | Bulk upload of matters and clients from a template, and reports to Excel |
| Role-based access | Master (partner), Staff (allotted matters only) and Client (published summary only) |
| Staff drafts to Master review | Staff prepare work that the Master reviews, with an AI recheck of drafts |
| Email notifications | Task and allotment alerts and approved client messages |
| Redacted AI drafting | PAN, GSTIN and similar identifiers are masked before any AI call, and every step needs approval |
5. Solution Architecture
| Layer | Technology | Role |
| Front end | Single-page web app in plain HTML, CSS and JavaScript, hosted on Firebase Hosting | Works on desktop and mobile with no installation |
| Back end | Google Apps Script (V8) | Authentication, authorisation, business rules, audit trail, mail and OCR |
| Data store | Google Sheets and Google Drive in the firm's own Google account | Matters, events, fees and original documents stay in the firm's account |
| Notice reading | PDF.js in the browser, then Google Drive OCR when needed | Text extraction |
| Analysis | Deterministic, versioned rules (no model training) | Notice type, dates, sections, amounts and deadlines |
| Portal assistant | Chrome (Manifest V3) extension | Saves portal notices to Downloads |
| Optional AI | A model of the firm's choice, called only on redacted text | Reply drafting support |
The extension works with the app through a small message channel limited to the app's own address. On the GST portal it opens the same View Notices and Orders screens the user would open, and it fetches the same PDFs. It does not use hidden interfaces and it does not bypass the CAPTCHA or OTP.
6. Technology Stack
| Category | Technology |
| Front end | HTML, CSS and JavaScript, with Firebase Hosting |
| Back end | Google Apps Script (V8) |
| Storage | Google Sheets and Google Drive |
| PDF reading | PDF.js and JSZip (in the browser) |
| OCR | Google Drive OCR |
| Excel | In-browser .xlsx reading and writing (JSZip), with no formulas or macros executed |
| Extension | Chrome Manifest V3 |
| Sign-in | Email one-time password, with the sign-in token kept only in memory |
| Optional AI | A configurable model provider, used only with approval |
7. Privacy, Security and Governance
| Control | How it works |
| Data location | Records and documents stay in the firm's own Google Sheets and Drive |
| Browser-side reading | PDF and Excel files are parsed in the browser |
| Redaction | Identifiers are masked before any optional AI call |
| Human approval | AI text is saved, approved, then sent in separate steps, and an unconfirmed send is never resent automatically |
| Roles | Master, Staff and Client roles are enforced on the server, not only in the screen |
| Audit trail | Sensitive actions are logged, and records are not silently overwritten |
| Duplicate protection | Each save carries a request ID so a retry cannot create a double entry |
| Portal access | The user signs in personally, and the CAPTCHA and OTP are never automated |
| Data protection | The design limits data exposure and supports the firm's own compliance with the Digital Personal Data Protection Act, 2023. It is not a legal certification |
| Notice | Copyright 2026 CA Anooj Sushil Goenka. All rights reserved |
8. End-to-End Use Cases
A. New notice arrives. The partner opens New Matter and picks the notice PDF. The tool reads it, suggests the client, form, dates, sections and issues, and the partner confirms. The matter appears with its reply date and next action, and the dashboard shows it as due soon or overdue as the date approaches.
B. Following a case chain. A client received a scrutiny notice (ASMT-10) and then a DRC-01A, a DRC-01 and an order, and then filed an appeal. The partner adds each new document as a follow-up in the same chain, so the whole journey and every date is visible in one timeline.
C. Collecting from the portal. The professional signs in to the GST portal as the client and presses Collect all notices. The extension saves each case folder's notices, replies and orders into Downloads, with an index. The partner imports the folder into the app, and each notice is added to the right matter.
D. Chasing fees. The Clients page lists each client's billed, received and outstanding fees with an overdue status. The partner presses Send reminder next to a client, reviews the ready message and sends it.
9. Instructions (Quick Start)
- Open the application link and sign in with your email. A one-time password is sent to you.
- Press New Client and add the client with GSTIN and contact email, or import clients from the Excel template.
- Press New Matter and choose the notice PDF. Review the suggested details and create the matter.
- Open the matter to view the notice journey, add replies, hearings, orders or tasks, and attach documents.
- To collect notices from the GST portal, install the extension, sign in to the portal as the client, and press Collect all notices.
- Use the fees table on the Clients page to bill, record receipts and send reminders.
- For a trial, a Master can load fictional sample clients and notices from the Masters and settings screen.
10. Benefits
| Benefit | Detail |
| Time saved | Fewer hours spent downloading, typing and tracking notices |
| Fewer missed dates | Replies and hearings are tracked with alerts |
| One view of each case | Complete journey from intimation to appeal |
| Reliable and explainable | Rule-based analysis with the source document attached |
| Private by design | Client data stays in the firm's Google account, with redaction before any AI use |
11. Limits and Next Steps
- Notice formats that the rules do not recognise fall back to manual entry. New formats are handled by adding rules.
- The portal assistant depends on the portal's screens and may need updating when the portal changes. It is for use by the signed-in professional on a client's own account.
- Planned next steps are review-and-confirm help for IMS invoice actions, and wider notice-form coverage.
- Getting the extension tool official GST API for notices extraction from GST portal.
