The letter should follow a logical hierarchy to ensure all legal and professional requirements are met:
| SCN Allegation | Our Explanation | Evidence | |----------------|----------------|----------| | “Tax paid late without interest” | The delay was due to a banking system outage on the due date. RBI’s circular dated [date] exempts interest in such cases. | Bank downtime certificate (Annexure 1) | | “Wrongful input tax credit claimed” | The credit pertains to genuine invoices from registered suppliers. ITC was reversed voluntarily once discrepancy was noticed. | Supplier invoices and reversal entry (Annexure 2) |
The subject must reference the original notice clearly.
Even with the right format, these errors will destroy your credibility:
Enclosed: Annexure A – Updated GSTR-2B and reconciliation statement.