Size	US	Bust	Waist	Hips
XS	2	32	24 - 25	33 - 34
S	4	34 - 35	26 - 27	35 - 26
M	6	36 - 37	28 - 29	38 - 40
L	8	38 - 29	30 - 31	42 - 44
XL	10	40 - 41	32 - 33	45 - 47
XXL	12	42 - 43	34 - 35	48 - 50

Size	US	Foot Length
36	5	22.8
26.5	5.5	23.1
37	6	23.5
37.5	6.	23.5
38	7	24.1
38.5	7.5	24.5

Size	US	Foot Length
36	5	22.8
39	8	24.1
40	9	25.4
40.5	9.5	25.7
41	10	26.0

Description About Author

Chapter 1

Introduction

Chapter 2

Blueprint of Drafting

1. Blueprint of Efficacious Drafting

2. Drafting for GST Notices

3. Show Cause Notice

4. Checklist before drafting a reply to Show Cause Notice

5. Primary objection to Show Cause Notice

6. Important Note regarding Extension of Limitation During Covid-19 Period

7. Reply to SCN

8. Note regarding the Use of Paper in drafting and pleading

9. Legal Maxims

10. Master Circular on Show Cause Notice, Adjudication and Recovery — reg.

Chapter 3

ITC Related Notices and Draft Replies

1. Draft Reply for GSTR 2A V/S GSTR 3B – Before 09.10.2019

2. Draft Reply for GSTR 2A V/S GSTR 3B – [From 9.10.2019 to 31.12.2021]

3. Draft Reply for GSTR 2A V/S GSTR 3B – [1.1.2022 to 30.09.2022]

4. Draft Reply for reversal of ITC taken on expenses which is obligatory for the employer

5. Draft Reply for Notice issued for reversal of ITC claimed on maintenance of housing colony

6. Draft Reply for DRC01A/DRC01 issued for payment of liability in cash which was reported in the next period and offset with that month’s ITC

7. Draft Reply for issue contained in Notice/Audit para for payment of ITC claimed after time limit of section 16(4)

8. Draft reply for non-reversal of ITC on goods lost in manufacturing process

9. Draft Reply to Issue raised under Audit Para on Sale of Capital Goods

10. Draft Reply on Notice issued for reversal of ITC availed on CSR Activities

11. Draft Reply for non-reversal of ITC availed on the gift to employees more than `50,000

12. Draft reply of notice issued for reversal of RCM ITC on grounds of time barring under Section 16(4)

13. Draft reply on notice issued for the payment of interest on gross tax liability on occasion of late filing of GSTR 3B.

14. Draft reply for SCN denying ITC on rent a cab services u/s 17(5).

15. Draft Reply for ITC disallowed because of retrospective cancellation of registration of Supplier

16. Draft Reply against SCN for Penalty u/s 125 for late filing of GSTR 3B

17. Draft Reply for Reversal of ITC as per Rule 42 on account of sale of MEIS Scrip prior to 05.07.2022

18. Reversal of ITC on exempt supply/NIL Rated outward Supplies as per Rule 42/43

19. Draft Reply for Notice on ITC and Depreciation both taken on Capital Goods

20. Draft Reply on denial of ITC on Import of Goods taken without auto- population of ITC in GSTR 2A/2B

21. Draft Reply for ITC disallowance on account of non-payment of taxes by supplier to the Government

22. Draft Reply on Notice for Reversal of ITC on Debit Note issued prior to 1.1.2021

23. Draft Reply on Notices issued for non-compliance of Rule 86B

24. Draft Reply on ITC blocked u/s 17(5) for goods distributed free of cost under Sales Promotion Scheme

25. Draft reply for denial of IGST ITC pertaining to RCM liability discharged on renting of guesthouse for employees - for the period after 18.07.2022

26. Draft Reply for notice on ITC excess claimed

27. Draft reply of notice of Reversal of ITC availed on Bill to Ship to Model for Services

28. Draft Reply on reversal of ITC as Book Adjustment is not Actual Payment

29. Draft Reply to Notice issued for excess claimed of ITC on account of amendment in credit note by the supplier

30. Draft reply to the notice issued for reversal of ITC of one product which is used for another Taxable Supply

31. Draft Reply on reversal of ITC in absence of E Invoice

32. Draft Reply for notice issued where ITC is used instead of cash for payment of Pre-deposit towards Appeal

33. Draft Reply for ITC in case of Export of Exempted Items

34. Draft Reply for reversal of ITC availed on Dumper/Forklift under section 17(5) of the CGST Act

35. Draft Reply for reversal of ITC on purchase of Demo Car under section 17(5) of the CGST Act

36. Draft reply on Notice received for reversal of ITC on Mobile Phones used by employees

37. ITC has been taken correctly as IGST but the supplier has reported wrongly as CGST & SGST

38. Draft reply for Notice issued for ITC reversal as per Circular 170/02/2022 – GST Dated 06th July, 2022

39. Draft Reply for ITC reversal on Input Service Distributor

40. Draft reply for Non Payment to the supplier within 180 days

41. Draft reply for Notice issued for ITC reversal as per Circular 170/02/2022 – GST Dated 06th July, 2022

42. Draft reply on notice issued for cash payment of wrongly availed ITC of CGST and SGST

43. Draft reply on notice issued for Difference of ITC as per E-Way Bill reports and GSTR 3B

44. Reply for IGST ITC denial in the scenario where Place of Supply is different than recipient’s registered place of business

Chapter 4

Digest of Important Judgments

Chapter 5

Control Chart — Eligible/
Ineligible with Reversal and Blocked ITC

Chapter 6

Internal Control and Reconciliations

A. Reconciliations for Internal Control

1. Reconciliation of GSTR 2B vs Books of accounts

2. Reconciliation between GSTR 2A vs GSTR 2B

3. EWAY Bill vs Inward Supply Reconciliation

4. Reconciliation of electronic Ledger with Books

B. Internal Control for Input Tax Credit after Section 38

1. Section 38(2) of CGST Act

2. Search Taxpayers

1. Show filling Table

2. EWAY Bill History

3. Liability Paid Percentage

4. Show return filling frequency

C. Another internal control for self-scrutiny

1. Tax Liability and ITC Comparison

Reports 1 – Tax liability other than export and reverse charge

Reports 2 – Tax liability due to reverse charge

Reports 3 – Tax liability due to Export and SEZ Supplies

Reports 4 – Input Tax Credit claimed and due (other than import of goods)

Report 5 – Input tax credit calimed and due (import of goods)

Reports 6 – Reverse Charge liability declared and input tax credit claimed thereon

2. Communication between Taxpayers

Chapter 7

FAQ on New Format of GSTR 3B

Changes in Reporting Format in GSTR 3B

1. Circular No. 170/02/2022-GST, dated the 6th July, 2022

2. Major changes in the GSTR 3B

3. GSTR 3B – ITC Tables

4. FAQ on reporting in the new format of GSTR 3B

Chapter 8

Accounting Entries and ITC Documentations

A. Accounting Entries

B. ITC Documentations

Chapter 9

Relevant CGST Act, Rules and Circulars on ITC

CGST Act — Relevant provisions

Section 2: Definitions

Section 7. Scope of supply

Section 16. Eligibility and conditions for taking input tax credit

Section 17. Apportionment of credit and blocked credits

Section 18. Availability of credit in special circumstances

Section 19. Taking input tax credit in respect of inputs and capital goods sent for job work

Section 20. Manner of distribution of credit by Input Service Distributor

Section 21. Manner of recovery of credit distributed in excess

Section 31. Tax invoice

Section 34. Credit and debit notes

Section 37. Furnishing details of outward supplies

Section 38. Communication of details of inward supplies and input tax credit

Section 39. Furnishing of returns

Section 41. Availment of input tax credit

Section 49A. Utilisation of input tax credit subject to certain conditions

Section 49B. Order of utilisation of input tax credit

Section 50. Interest on delayed payment of tax

Section 73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts

Section 74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful-misstatement or suppression of facts

Section 83. Provisional attachment to protect revenue in certain cases

Section 125. General penalty

Section 140. Transitional arrangements for input tax credit

Section 141. Transitional provisions relating to job work

Section 142. Miscellaneous transitional provisions

Section 143. Job work procedure

CGST Rules — Relevant Rules

Rule 36. Documentary requirements and conditions for claiming input tax credit

Rule 37. Reversal of input tax credit in the case of non-payment of consideration

Rule 38. Claim of credit by a banking company or a financial institution

Rule 39. Procedure for distribution of input tax credit by Input Service Distributor

Rule 40. Manner of claiming credit in special circumstances

Rule 41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business

Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory

Rule 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof

Rule 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases

Rule 44. Manner of reversal of credit under special circumstances

Rule 44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar

Rule 45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker

Rule 59. Form and manner of furnishing details of outward supplies

Rule 61. Form and manner of furnishing of return

Rule 86A. Conditions of use of amount available in electronic credit ledger

Rule 86B. Restrictions on use of amount available in electronic credit ledger

Rule 88A. Order of utilization of input tax credit

Rule 88B. Manner of calculating interest on delayed payment of tax

Circulars

Circular No. 31/05/2018-GST, dated 9-2-2018

Circular No. 92/11/2019-GST, dated 7-3-2019

Circular No. 98/17/2019-GST, dated 23-4-2019

Circular No. 123/42/2019-GST, dated 11-11-2019

Circular No. 133 03/2020-GST, dated 23-3-2020

Circular No. 142/12/2020-GST, dated 9-10-2020

Circular No. 170/02/2022-GST, dated 6-7-2022

Circular No. 171/03/2022-GST, dated 6-7-2022

Circular No. 172/04/2022-GST, dated 6-7-2022

Circular No. 174/06/2022-GST, dated 6-7-2022

Circular No. 175/07/2022-GST, dated 6-7-2022

Circular No. 183/15/2022-GST, dated 27-12-2022

Circular No. 184/16/2022-GST, dated 27-12- 2022

Circular No. 192/04/2023-GST, dated 17-7-2023

Circular No. 193/05/2023-GST, dated 17-7-2023

Circular No. 195/07/2023-GST, dated 17-7-2023

Circular No. 197/09/2023-GST, dated 17-7-2023

Circular No. 199/11/2023-GST, dated 17-7-2023

Press Release

Press Release, dated 4-10-2022

SKU: #
Country: India

Adv. Nitin Sharma Nitin Sharma holds a Master’s in Commerce and a Bachelor’s in Law. He is a full-time practicing Advocate in the field of GST, with 19 years of experience in Manufacturing Industries. His extensive expertise encompasses Sales Tax, VAT, Excise, Service Tax, Export-Import and Income Tax. Currently, he serves as a Managing Partner at V & C Law Associates, a Law Firm located in Sikri, Faridabad. The firm provides consultancy and legal services to businesses, ranging from the initial stages of incorporation to establishing internal controls and systems aimed at fostering growth for organisations. Authorship:  Author of the Book – “GST ITC-Draft Replies & Internal Controls” a comprehensive book on know-how about the drafting of replies for GST Notices, a tool to facilitate better internal controls while handling Input Tax Credit. Additionally, Nitin Sharma is actively engaged as an Advocate with:  M/s N.K. Sharma & Associates, having branches in Delhi and Faridabad with experience of more than 25 years in the field of Indirect Tax and Litigation.  M/s P.S. Sethi & Co. Roorkee, Uttrakhand (Special Auditor – SGST Uttrakhand).  Edukating - a well-known name for providing skill-based Training and courses in the area of Direct and Indirect Tax, Finance and Accounts. CA. Pooja Garg CA. Pooja Garg is a qualified Chartered Accountant with more than 18 years of professional experience and a 1st Gen entrepreneur. She is also the Co-Founder of Edukating. She has diverse experience in F&A and providing training to Students, Corporations, and Professionals. She is also a founder of an Ed Startup that provides Skill-Based Training in F&A, Taxation, and related subjects. She possesses diversified knowledge gained through various courses like Concurrent Audit of Banks and Valuations by ICAI, and the GST Practitioner Course by the Government of India. She also advises early-stage startups through her consulting firm. She participated in the 14th Cohort of Goldman Sachs 10,000 Women at the Indian Institute of Management, Bangalore (IIMB), and holds a certification. Authorship:  Author of the Book – “GST ITC - Draft Replies & Internal Controls” a comprehensive book on know-how about the drafting of replies for GST Notices, a tool to facilitate better internal controls while handling Input Tax Credit. Pranjal Arora Pranjal is a B.Com (Hons.) Graduate from the University of Delhi and, she is also pursuing LL.B. Currently, she is in the Professional Level of the Company Secretary Course. She worked in the Business development field for almost three years and subsequently shifted to Finance and Taxation and has been working in the same for two years now. She has also contributed to the first edition of the GST ITC Book - Draft replies and Internal Controls. She handles GST returns of the clients along with catering to their queries. She is also actively involved in article writing and drafting replies to the notices, orders, letters, and summons received from the Department including the filing of appeals. We would like to extend special thanks for their valuable contribution to this book to Mr. Srinivas Rao Siddamsetty, Telangana; Mr. Rajesh Sharma (Advocates, UP); Mr. Krishan Kumar (Prop. of M/s. Genesis Tax Consultancy, Chennai); Mr. Md Samar (Owner at M/s GST Hub, Arrah, Bihar), Mr. Ashish Miglani (Prop. of M/s GST Solutions, Saharanpur, UP); CA. Naina Jain (Team Edukating).

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