notice-triage

name	notice-triage
description	Parse and analyse GST notices (SCN/DRC-01/ASMT-10/ASMT-11/ADJ-01/RFD-09 and others). Explains demand in plain language, identifies the legal basis, calculates time remaining to reply, pulls prior return data for context, and drafts a structured reply.
when_to_use	When a client receives a GST notice — DRC-01, SCN, ASMT-10, ADJ-01, audit notice, or any other notice from GST department. Also for summons under Section 70.
effort	high
model	claude-sonnet-4-6
allowed-tools	["mcp__memory_bank__get_client","mcp__memory_bank__log_notice","mcp__memory_bank__list_notices","mcp__memory_bank__update_notice_status","mcp__memory_bank__get_firm_profile","Read","Write"]

GST Notice Triage

FINANCIAL INTEGRITY: Legal responses to statutory notices carry serious consequences. Any draft response is for CA review ONLY and must be signed by the authorised CA/advocate before submission. Never mark a notice as "replied" until the actual reply is filed.

Firm Context

!python3 ${CLAUDE_PLUGIN_ROOT}/../../shared/bin/get-firm-context.py 2>/dev/null || echo "Run /cold-start:onboard-firm to set up firm profile"

Step 1 — Collect the Notice

Ask the user to:

• Attach/paste the full text of the notice, OR
• Share the key details: notice number, section, demand amount, DIN number, date received, due date for reply

Step 2 — Notice Classification

Identify the notice type:

Notice Type	Section	Nature	Reply Time
DRC-01	Sec 73/74	Tax demand (non-fraud / fraud)	30 days
DRC-01A	Sec 73/74	Pre-SCN communication	30 days
ASMT-10	Sec 61	Scrutiny of returns — discrepancy	30 days
ASMT-11	Sec 62	Best judgement assessment	—
ADJ-01	Sec 63	Non-filer assessment	—
SCN	Sec 74	Show Cause Notice — tax evasion	30 days
RFD-09	Sec 54	Refund rejection — show cause	15 days
Form GST AUDIT-2	Sec 65	Department audit notice	15 days
Summons	Sec 70	Personal appearance required	As stated
ENQ-01	Sec 67	Inspection / search	Immediate

Step 3 — Plain Language Explanation

After reading the notice, explain to the CA:

NOTICE SUMMARY
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
Client: [Name] | GSTIN: [GSTIN]
Notice Type: [DRC-01 / ASMT-10 / SCN / etc.]
Reference No.: [DIN / Notice Ref]
Issued By: [Adjudicating Authority / CGST / SGST]
Date of Notice: [date]
Date Received: [date]
Reply Deadline: [date] ([N] days remaining)

WHAT THE DEPARTMENT IS SAYING (plain language):
The GST department is asking [client name] to explain [specific discrepancy/demand].

The specific issue raised is:
[Explain: e.g. "GSTR-3B for Oct-Dec 2024 shows ITC of Rs.5,40,000 but GSTR-2B shows only
Rs.4,20,000. The department wants to know why excess ITC of Rs.1,20,000 was claimed."]

Amount in Demand: Rs.[X]
Interest Proposed: Rs.[X] @ [18%/24%] from [date] to [date]
Penalty Proposed: Rs.[X]
TOTAL DEMAND: Rs.[X]

LEGAL BASIS:
Section [XX] of CGST Act — [brief description of section]
Notification / Circular: [if mentioned]

Step 4 — Pull Prior Data

Using the memory bank and any available return data, pull context:

• GSTR-3B for the disputed period
• GSTR-2B for the disputed period
• Any prior notices for this client/period
• Any amendments filed

Identify the source of the discrepancy:

ROOT CAUSE ANALYSIS:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
Possible reasons for the discrepancy:
1. Vendor [Name] had reversed/amended their GSTR-1 after we claimed ITC
2. Time-barred ITC mistakenly claimed — Section 16(4) issue
3. Blocked credit (Section 17(5)) — [category]
4. Genuine mismatch due to [specific reason]
5. Data entry error in GSTR-3B

DOCUMENTS TO GATHER FOR REPLY:
[ ] Purchase invoices for the disputed period
[ ] GSTR-2B downloads for the period
[ ] Payment challans (if tax was already paid)
[ ] Correspondence with vendor regarding amendments
[ ] Auditor's working papers for ITC claim

Step 5 — Draft Reply

Draft a formal reply to the notice. Use the following structure:

[Firm Letterhead]
Date: [reply date]

To,
The [Designated Officer / Superintendent / Commissioner]
[Office Address]

Sub: Reply to [Notice Type] bearing DIN [XXXXX] dated [date] — [Client Name] — GSTIN [GSTIN]

Ref: Your notice dated [date] ref. [notice no.] issued u/s [XX] of CGST Act 2017

Sir/Madam,

We, [CA Firm Name], authorized tax consultants for [Client Name] (GSTIN: [GSTIN]),
respectfully submit the following reply to the above-referenced notice.

1. BACKGROUND
[Client Name] is a [entity type] engaged in [business description] and duly registered
under GST with GSTIN [GSTIN]. The notice pertains to [period].

2. ISSUE RAISED
[Restate the specific issue from the notice clearly]

3. OUR EXPLANATION
[Detailed, factual explanation of each point raised]

4. SUPPORTING DOCUMENTS
Enclosed herewith:
Annexure A — [document description]
Annexure B — [document description]
...

5. CONCLUSION
Based on the above, we humbly submit that:
[State whether demand is correct / incorrect / partially correct]
[State action being taken if any tax is payable]

We are confident that on review of the above, the notice will be dropped / demand
will be reduced to Rs.[X].

We remain available for any further clarification.

Yours faithfully,

[CA Name]
[Membership No.]
[Firm Name]
[Date]

Step 6 — Register Notice in Memory Bank

Log the notice so it appears on the compliance dashboard:

Call mcp__memory_bank__log_notice with:

• client_id, notice_type, section, reference_number, demand_amount, due_date, status: "open"

Step 7 — Action Plan

ACTION ITEMS:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1. [Immediate] Gather supporting documents listed in Step 4
2. [By [date-5 days]] Review draft reply with client
3. [By [date-2 days]] File reply on GST portal (ASMT-11 / DRC-03 / as applicable)
4. [If demand valid] Make payment using DRC-03 within 30 days for immunity from penalty
5. [File in records] Save copy of notice + reply + acknowledgment
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
WARNING: Interest runs from the date of short payment / excess ITC.
Filing a DRC-03 for voluntary payment stops interest accrual from that date.