GST Domain Pack

GST Domain Pack

When to Use

Use this whenever a matter involves Indian GST: scrutiny notices, pre-SCN intimations, show-cause notices, demand orders, appeals, returns, ITC disputes, e-invoicing, e-way bills, penalty, interest, or compliance review.

This is a knowledge pack for other legal skills. Pair it with intake-triage, gst-notice-reply, legal-research, citation-check, compliance-check, risk-analysis, and drafting/review skills.

Procedure

1. Identify the GST document or workflow type. Common forms include:
   • ASMT-10: scrutiny notice.
   • DRC-01A: pre-SCN intimation.
   • DRC-01: show-cause notice.
   • DRC-06: reply to SCN.
   • DRC-07: summary of order.
   • APL-01: appeal to Appellate Authority.
2. Identify the statutory track and issue family:
   • CGST/SGST/IGST Acts, 2017 and CGST Rules, 2017.
   • Section 73: non-fraud demand track for periods up to FY 2023-24.
   • Section 74: fraud, suppression, or wilful-misstatement demand track for periods up to FY 2023-24.
   • Section 74A: merged demand regime from FY 2024-25, subject to advocate confirmation.
   • Section 50: interest.
   • Section 122: penalty.
   • Section 107: appeal to Appellate Authority.
   • Section 112: appeal to Tribunal.
3. Treat limitation as deterministic, not model-computed. Use the firm's GST rules, connected GST MCP/source, or advocate-confirmed computation for:
   • Section 73 order and SCN windows.
   • Section 74 order and SCN windows.
   • Section 74A order window from SCN and any extension.
   • Section 107 appeal window and condonable delay.
4. For GST replies, structure work as: notice recital, issue-wise demand heads, facts and annexures, limitation/jurisdiction objections, merits response, authorities, relief sought, and filing checklist.
5. For GST appeals, structure work as: facts, grounds of appeal, limitation/condonation position, issue-wise arguments, pre-deposit status, prayer, and annexures.
6. For compliance checks, assess at least: GSTR-1, GSTR-3B, GSTR-9/9C, e-invoicing, e-way bill compliance, ITC reconciliation against GSTR-2B/books, payment, interest, and penalty exposure.
7. Cite only authorities returned by a trusted GST source or supplied by the advocate. If no trusted source is connected, produce a non-citation draft and mark every authority gap.

Pitfalls

• Do not guess limitation dates from memory. Surface the applicable track and ask for deterministic computation or advocate confirmation.
• Do not cite judgments, circulars, notifications, or statutory extracts unless they are provided or retrieved from a trusted source.
• Do not file on the GST portal, upload documents, send emails, or dispatch notices from this skill.
• Do not assume Section 74A applies without checking the financial year and effective regime.
• Mark unverified factual inputs as [CONFIRM: ...].

Verification

• GST form/document type and statutory track are identified.
• The limitation issue is either computed by a trusted deterministic source or explicitly marked for confirmation.
• Every cited authority traces to a provided or retrieved source.
• Output remains a draft/checklist for advocate review; nothing is filed, served, uploaded, or sent.