gst-notice-interpreter

Master orchestrator skill for the GST Notice Responder. Load this skill first for ANY GST notice. It reads the notice, identifies the type, loads the relevant section/rule skills, and directs the agent to draft a reply strategy.

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Last source activity: June 1, 2026 at 17:27
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name	gst-notice-interpreter
title	GST Notice Interpreter — Master Skill
description	Master orchestrator skill for the GST Notice Responder. Load this skill first for ANY GST notice. It reads the notice, identifies the type, loads the relevant section/rule skills, and directs the agent to draft a reply strategy.
author	roneya
author_url	https://github.com/roneya/Gst-Agent/tree/main/.claude/skills/gst-notice-interpreter
license	MIT
version	0.1.0
execution_mode	open
jurisdiction	in
practice	tax
language	en

GST Notice Interpreter — Master Skill

Built by Rohan Vidhate Project: GST Notice Responder — Claude Plugin

What This Skill Does

This is the entry point for every GST notice query. When a user pastes or uploads a GST notice, this skill:

Identifies the notice type (ASMT-10, DRC-01 SCN, audit, etc.)
Extracts key metadata (GSTIN, period, section cited, demand amount)
Routes to the correct section/rule skill files
Directs the reply strategy

Step 1 — Extract These Fields from Every Notice

When a notice is shared, always extract:

Field	Where to look
Notice type / form	Header of notice (ASMT-10, DRC-01, etc.)
Section cited	"Under Section ___"
GSTIN	Top of notice
State code	First 2 digits of GSTIN (e.g., GSTIN 27AABC... → state code 27)
Tax period	"For the period ___ to ___"
Financial year	Derive from tax period
Demand amount	Quantified in notice or DRC-01 summary
Due date for reply	"Within ___ days"
Issuing officer	Name, designation, jurisdiction
DIN	20-digit number on notice
Allegations	List each discrepancy / allegation separately

After extracting the GSTIN, immediately run Step 1B below before proceeding.

Step 1B — State Code Detection and Overlay Loading

Extract the first 2 digits of the GSTIN. Match to the state code table and load the appropriate overlay:

State code	State / UT	Action

If the notice says…	Notice type	Load skill
ASMT-10 / Section 61	Scrutiny of returns	`section-61.md` + `rule-99.md`
ASMT-13 / best judgement	Best judgement assessment	`asmt-13-bja.md` + `section-62.md`
ADT-01 / Section 65	GST audit notice	`adt-01-audit.md` + `section-65.md`
DRC-01A / pre-SCN intimation (FY 2023-24 or earlier)	Pre-SCN intimation — §73/§74 track	`drc-01a-intimation.md` + `section-73.md`
DRC-01A / pre-SCN intimation (FY 2024-25 onwards)	Pre-SCN intimation — §74A unified track	`drc-01a-intimation.md` + `section-74a.md`
DRC-01 + Section 73	Non-fraud SCN (up to FY 2023-24)	`section-73.md` + `rule-142.md`
DRC-01 + Section 74	Fraud SCN (up to FY 2023-24) — run §74→§73 reclassification check in Step 3B automatically	`section-74.md` + `rule-142.md` + if RECLASSIFICATION_RECOMMENDED: `gst-common-defences/section74-to-73-reclassification.md`
DRC-01 + Section 74A	Unified SCN (FY 2024-25 onwards)	`section-74a.md` + `rule-142.md`
DRC-01 using §73/§74 for FY 2024-25+ demand	Wrong section — §74A must apply	`section-74a.md` + `drc-06-reply.md` (ground: jurisdictional error)
DRC-01 covering multiple FYs spanning FY 2023-24 → FY 2024-25	Multi-section demand — mandatory FY segregation (see Mixed FY Procedure) — file single DRC-06 in two parts: Part A (§73/§74) + Part B (§74A)	`section-73.md` + `section-74a.md` + `rule-142.md` + `drc-06-reply.md`
DRC-07 / adjudication order	Final order — accept or appeal	`drc-07-order.md` + `section-107.md`
ITC mismatch allegation	ITC eligibility dispute	`section-16.md` + `section-17.md`
Motor vehicle / food / CSR	Blocked credits	`section-17.md` + `blocked-credit-section-17.md`
Merger / demerger / amalgamation / sale of business ITC transfer dispute — ITC-02 not filed, proportionality disputed, going concern vs asset sale, §17(5) blocked credits transferred	§18(3) ITC transfer on business restructuring	`cgst-act-reference/section-18.md` + `section-17.md`
New registration ITC claim / composition-to-regular switch ITC-01 dispute / ITC reversal demand on becoming exempt or opting composition scheme	§18(1)/(2)/(4) registration change ITC	`cgst-act-reference/section-18.md` + `section-16.md`
Job work goods not returned within time limit / §143 time limit breach / ITC-04 non-filing / deemed supply on challan date / sequential job work / goods lost or destroyed at job worker / §19(5) re-availment dispute	§19 job work ITC — non-return deemed supply	`cgst-act-reference/section-19.md` + `cgst-act-reference/section-73.md`
Fake ITC / bogus supplier	Fraud ITC allegation	`section-74.md` + `fake-itc-section74.md` + `rule-86a.md`
Rule 86A / ITC blocking	ITC ledger blocked	`rule-86a.md` + `section-83.md`
Interest demand	Interest computation	`section-50.md` + `interest-calculator.md`
ASMT-10 + ITC	Scrutiny + ITC	`section-61.md` + `section-16.md`
GSTR-3A / non-filer notice	Non-filing notice	`gstr-3a-non-filer.md` + `gst-thresholds/SKILL.md`
Late fee demand / §47 late fee order / §128 waiver / amnesty scheme eligibility / NIL return rate dispute	Late fee — §47 computation and waiver strategy	`cgst-act-reference/section-47.md` + `gst-notice-types/gstr-3a-non-filer.md`
REG-03 / registration query	Registration query	`reg-03-reg-17.md` + `reg-04-reply.md`
REG-17 / registration cancellation	Cancellation SCN	`reg-03-reg-17.md` + `reg-18-reply.md`
REG-31 / GSTIN suspended	Suspension of registration	`reg-31-suspension.md`
REG-19 / cancellation order received	Cancellation order — revocation or appeal	`gst-notice-types/reg-19-cancellation-order.md` + `reg-21-revocation.md` + `section-107.md`
RFD-06 / refund rejected	Refund rejection order	`rfd-06-rejection.md` + `section-107.md`
Section 70 / summons	Summons to appear	`section-70.md` + `summons-section-70.md`
Section 83 / bank attachment	Provisional attachment	`section-83.md` + `provisional-attachment-section-83.md`
MOV-01 / MOV-02 / MOV-03 / goods intercepted / goods detained	Goods in transit — inspection and detention stage	`gst-notice-types/mov-01-03-detention.md`
MOV-09 / goods in transit	Goods seized / penalty order issued	`mov-09-goods-transit.md` + `gst-notice-types/mov-01-03-detention.md` (if pre-seizure context needed)
ENQ-01 / unregistered enquiry	Enquiry to unregistered person	`enq-01-enquiry.md` + `section-70.md`
Turnover mismatch allegation	GSTR-1 vs GSTR-3B dispute	`gstr1-gstr3b-mismatch.md` + `section-73.md`
GSTR-9 vs GSTR-3B mismatch	Annual return mismatch	`gstr9-gstr3b-mismatch.md`
Place of supply dispute	IGST vs CGST/SGST wrong head	`place-of-supply-dispute.md`
Export of services POS disputed / Indian liaison office alleged as recipient / five conditions challenged / OIDAR Indian consumer / §77 CGST wrong-head refund / §19 IGST wrong-head refund	Export place-of-supply dispute — export status and wrong-head remedy	`gst-common-defences/export-pos-dispute.md` + `gst-common-defences/place-of-supply-dispute.md`
Valuation / MRP / related party	Valuation dispute	`valuation-dispute.md` + `section-73.md`
RCM not paid	Reverse charge default	`rcm-non-payment.md` + `section-73.md`
Export refund / LUT	Zero-rated supply refund	`section-54.md` + `export-refund-lut.md` + `rfd-01-refund-application.md`
Inverted duty refund	IDS refund	`section-54.md` + `inverted-duty-refund.md` + `rfd-01-refund-application.md`
Refund application procedure / RFD-01 filing / unjust enrichment / refund category eligibility / document checklist for refund	Refund procedure — RFD-01 under §54	`cgst-rules-reference/rule-89.md` + `cgst-act-reference/section-54.md`
GSTAT / HC appeal / stay	Litigation strategy	`gstat-hc-appeal-strategy.md` + `gstat-appeal-strategy.md` + `section-107.md` + `section-112.md`
Filing GSTAT second appeal / APL-05 template needed / pre-deposit for GSTAT	APL-05 second appeal — filing template and pre-deposit	`gst-reply-templates/apl-05-gstat.md` + `gst-litigation/gstat-hc-appeal-strategy.md`
§66 special audit direction / ASMT-15	Special audit by CA/CMA	`cgst-act-reference/section-66.md` + `gst-notice-types/section-66-special-audit.md`
§67 / inspection / search / seizure	Inspection and search — officer powers	`cgst-act-reference/section-67.md`
§68 / e-way bill enforcement / goods in movement	E-way bill interception — goods in movement	`cgst-act-reference/section-68.md` + `gst-notice-types/mov-01-03-detention.md`
MOV-07 / MOV-08 / confiscation notice / confiscation order	Confiscation of goods or conveyance	`cgst-act-reference/section-130.md` + `cgst-act-reference/section-129.md` + `cgst-act-reference/section-107.md`
DRC-01B / ITC mismatch intimation (Rule 88D)	ITC mismatch — GSTR-2B auto-intimation	`gst-notice-types/drc-01b-itc-mismatch.md` + `gst-common-defences/itc-mismatch.md` + `cgst-rules-reference/rule-36-4.md`
DRC-01C / liability mismatch intimation (Rule 88C)	Outward liability mismatch — GSTR-1/IFF vs GSTR-3B	`gst-notice-types/drc-01c-liability-mismatch.md` + `gst-common-defences/gstr1-gstr3b-mismatch.md`
DRC-01 SCN — mixed §73 + §74 grounds	Multi-ground SCN — dual fraud/non-fraud allegations	`gst-notice-types/drc-01-multi-ground.md` + `gst-common-defences/section73-74-74a-comparison.md` + `gst-common-defences/section74-to-73-reclassification.md`
ASMT-14 / audit findings memo	GST audit findings — accept or contest	`gst-notice-types/asmt-14-audit-memo.md` + `cgst-act-reference/section-65.md` + `gst-reply-templates/drc-03-voluntary-payment.md`
GSTR-10 / final return notice	Post-cancellation final return compliance	`gst-notice-types/gstr-10-final-return.md`
CMP-05 / composition violation notice	Composition scheme breach — threshold / ECO bar	`gst-notice-types/cmp-05-composition-violation.md`
§51 TDS deductor / GSTR-7 non-filing / TDS mismatch	TDS deductor compliance notice	`gst-notice-types/tds-gstr7-mismatch.md`
§76 / tax collected from customers but not deposited	Tax collected not deposited — strict liability	`cgst-act-reference/section-76.md` + `gst-notice-types/drc-01-scn.md`
§79 / recovery notice / bank garnishment / third-party notice	Recovery of tax post-DRC-07 order	`cgst-act-reference/section-79.md` + `gst-notice-types/drc-07-order.md`
§92 / director personal liability notice	Director personal liability for company GST dues	`cgst-act-reference/section-92.md` + `gst-notice-types/drc-01-scn.md`
Time of supply dispute / wrong period / late invoice / RCM 60-day rule / advance payment	Time of supply — §12 goods / §13 services	`cgst-act-reference/section-12-13.md` + `cgst-act-reference/section-50.md`
Tax invoice defect / invoice timing dispute / receipt voucher not issued / self-invoice missing for RCM / wrong document type (tax invoice vs bill of supply)	Tax invoice compliance — §31 obligations	`cgst-act-reference/section-31.md` + `cgst-act-reference/section-73.md`
Export refund IGST route / shipping bill refund stalled / GSTR-1 vs shipping bill mismatch / refund withheld / EGM not filed	IGST export refund — shipping bill as deemed RFD-01	`cgst-rules-reference/rule-96.md` + `cgst-act-reference/section-54.md` + `gst-reply-templates/rfd-01-refund-application.md`
Rule 42/43 / ITC reversal demand / §17(2) audit — mixed-use inputs or capital goods	ITC reversal for mixed-use inputs or capital goods	`cgst-rules-reference/rule-42-43.md` + `gst-common-defences/blocked-credit-section-17.md`
§16(4) ITC time-bar / §16(5) relief	ITC time-bar dispute — FY deadline	`gst-common-defences/section-16-4-itc-time-bar.md` + `cgst-act-reference/section-16.md`
SCN time-bar argument / Covid limitation extension / SC suo motu SMWP(C) 3/2020 / FY 2019-20 or FY 2020-21 SCN deadline recalculation	Covid-19 SC limitation extension applied to GST §73/§74 SCN deadlines	`gst-common-defences/covid-limitation-extension.md` + `gst-calculators/limitation-checker.md` + `cgst-act-reference/section-73.md`
§9(3) RCM rate / service schedule lookup	Reverse charge rate — GTA / legal / security	`cgst-act-reference/section-9-3-rcm-schedule.md` + `gst-common-defences/rcm-non-payment.md`
§7 / Schedule I / Schedule II / Schedule III / scope of supply dispute	Scope of supply — deemed supply / goods vs services / exclusions	`cgst-act-reference/section-7-schedule-2.md`
§52 / ECO TCS dispute / e-commerce operator TCS	ECO TCS obligations and supplier credit	`cgst-act-reference/section-52.md` + `industries/e-commerce-ondc.md`
Corporate guarantee / Rule 28(2) / holding-subsidiary guarantee	Corporate guarantee GST demand	`gst-common-defences/corporate-guarantee.md` + `cgst-act-reference/section-15.md`
Wrong-head tax refund / IGST paid instead of CGST+SGST	Wrong-head refund — §77	`gst-refunds/section-77-wrong-head.md` + `gst-common-defences/place-of-supply-dispute.md`
DRC-07 order received — preparing APL-01 first appeal	Pre-APL-01 action — pre-deposit, stay, documents, §79 defence	`gst-common-defences/pre-litigation-checklist.md` + `gst-reply-templates/apl-01-appeal.md` + `cgst-act-reference/section-79.md`
Advance ruling query / ARA-01 application	Advance ruling — AAR / AAAR	`gst-litigation/advance-ruling-ara-01.md`
ISD non-compliance / mandatory ISD SCN / HO not registered as ISD / GSTR-6 not filed / ISD distribution formula error / blocked credit distributed / wrong tax head in ISD invoice (post Apr-2025)	ISD — §20 mandatory distribution from April 2025	`cgst-act-reference/section-20-isd.md` + `gst-notice-types/drc-01-scn.md`
HSN code mismatch / rate mismatch / wrong HSN chapter / composite supply misclassified / exemption notification conditions disputed	HSN classification / rate dispute — DRC-01 SCN	`gst-notice-types/hsn-classification-notice.md` + `gst-common-defences/section74-to-73-reclassification.md`
GSTR-2B ITC not reflecting / IMS action required / Accept-Reject-Pending reconciliation / supplier not filed / §16(4) time-bar on ITC	Monthly IMS/GSTR-2B reconciliation	`gst-internal-audit/gstr-2b-recon-guide.md` + `cgst-rules-reference/rule-36-4.md` + `gst-common-defences/section-16-4-itc-time-bar.md`

<maharashtra_legal_audit>

  <bombay_hc_check>
    **BOMBAY HC FIRST RULE**: Is there a Bombay HC ruling directly on the allegation?
    - If YES → cite it as the **PRIMARY BINDING AUTHORITY**.
    - If it conflicts with another HC (e.g., Delhi/Karnataka) → explicitly state: "Bombay HC ruling is binding on Maharashtra officers; other HC rulings are persuasive only."
    - If NO → cite the next-strongest HC (Karnataka → Gujarat → Madras → Allahabad).
  </bombay_hc_check>

  <trade_circular_check>
    Does any Maharashtra Trade Circular (issued by the Maharashtra GST Commissioner
    under §168 SGST Act) address the allegation?
    Key circulars to check:
    - Circular 7T/2023 — ITC mismatch procedure (GSTR-2A/2B vs GSTR-3B) — applies to FY 2017-18 and 2018-19 only; aligns with CBIC Circular 183/15/2022-GST
    - Circular 5T/2022 — Scrutiny of returns procedure (ASMT-10) — guidelines for FY 2017-18 and 2018-19; B2B/B2C misreporting; CA certificate for ITC differences > ₹2.5 lakh
    - Circular 11T/2023 — GSTR-3B Table 4 — ITC reversal and ineligible ITC reporting; uniform reporting across taxpayers per 47th GST Council recommendations
    - Circular 3T/2021 — Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (legacy pre-GST and early GST arrears)
    If a relevant Trade Circular exists → cite it alongside the CBIC circular.
    State officers follow Maharashtra Trade Circulars more strictly than CBIC circulars.
  </trade_circular_check>

  <amnesty_check>
    Is the demand for a period before FY 2020-21?
    If YES → check whether an active Maharashtra Settlement of Arrears / Amnesty Scheme
    covers this demand type. Amnesty typically offers:
    - Full waiver of interest and penalty
    - Payment of tax only (sometimes at reduced rate)
    Compare amnesty outflow vs. litigation cost before recommending "contest."
    Flag: "Maharashtra Amnesty may apply — verify current scheme before filing DRC-06."
  </amnesty_check>

  <commissionerate_check>
    Is the notice from MahaGST (State GST — GSTIN prefix 27, state officer) or
    CGST (Central commissionerate — Mumbai-I, Mumbai-II, Pune, Thane, Navi Mumbai)?
    This determines:
    - Correct reply recipient (State Tax Officer vs Central Superintendent)
    - Correct appellate forum (Commissioner Appeals SGST vs Commissioner Appeals CGST)
    - Whether Maharashtra Trade Circulars bind the officer (MahaGST yes; CGST no)
  </commissionerate_check>

</maharashtra_legal_audit>

<procedural_audit>

  <din_validity>
    PURPOSE: A notice without a valid DIN is void ab initio (CBIC Circular 128/47/2019).
    **MANDATORY TOOL CALL**: Call `validate_din` with extracted DIN, state code, and notice date.
    Output: Use the JSON result from the tool.
    If tool returns `is_valid: false` → "Notice invalid. [Tool's error_reason]. Raise as FIRST ground in reply."
    Output: DIN_STATUS = VALID | INVALID | ABSENT
  </din_validity>

  <section_74a_threshold>
    PURPOSE: §74A(1) proviso bars issuing a notice if the aggregate demand for the FY is below ₹1,000.
    Applicable ONLY for §74A demands (FY 2024-25+). For §73/§74 demands → mark N/A and skip.
    Checks to run:
    1. Is this a §74A demand (FY 2024-25 onwards)? If NO → THRESHOLD_STATUS = N/A; skip this check.
    2. What is the aggregate demand for the financial year? (Sum all grounds and all tax heads)
    3. If total < ₹1,000 → notice is void ab initio.
       Ground: "The aggregate demand for FY [___] is ₹[___], which is below the ₹1,000 statutory
       minimum under §74A(1) proviso. No notice can be issued below this threshold. The notice is
       void and must be dropped."
    4. If total ≥ ₹1,000 → threshold satisfied; proceed.
    Output: THRESHOLD_STATUS = VOID (< ₹1,000) | VALID (≥ ₹1,000) | N/A (§73/§74 demand)
    If VOID → flag as PRIORITY GROUND — RAISE FIRST IN REPLY, before all other grounds.
  </section_74a_threshold>

  <section_reclassification>
    PURPOSE: §74 demands a 100% penalty; §73 demands only 10%. Reclassifying saves the client
    the full penalty amount. Officers frequently invoke §74 lazily without establishing fraud.
    Run this test:
    1. Does the notice contain the words: fraud, willful misstatement, suppression, deliberately,
       intentionally, evade, collusion? → Count occurrences.
    2. If fraud words are present but NO specific facts are pleaded to support fraud (e.g., officer
       just copies the statutory language without case-specific reasoning) → §74 is unsustainable.
       Authority: Devi Enterprises v. CGST (Delhi HC), K.P. Sugandha Ltd. v. State (Allahabad HC).
    3. If demand is for mismatch, short payment, ITC reversal, or non-payment WITHOUT any allegation
       of intent → §73 must be applied, not §74.
    §74A-SPECIFIC NOTE: If demand is for FY 2024-25 onwards and officer cited §74A:
    - §74→§73 reclassification does NOT apply (§74A is a unified provision with no fraud/non-fraud split)
    - Instead check: Did officer wrongly apply §73/§74 for a FY 2024-25+ demand? That is a jurisdictional error
    - For mixed FY demands: each FY must be separately assessed under the correct section
    Output: SECTION_APPLIED = §73 | §74 | §74A | WRONG_SECTION_FOR_FY | RECLASSIFICATION_RECOMMENDED
    If RECLASSIFICATION_RECOMMENDED →
      1. Load `gst-common-defences/section74-to-73-reclassification.md` immediately for the full playbook.
      2. Insert as a PRIORITY standalone ground (before merit analysis): "The invocation of §74 is
         without jurisdiction. The facts disclose, at best, a §73 demand. Penalty must be capped at 10%."
      3. In Step 4 output, add a RECLASSIFICATION ALERT block:
         "⚠️ RECLASSIFICATION ALERT: §74 invoked without sufficient fraud pleading.
          Reclassification to §73 saves 90% of penalty (100% → 10%). Load section74-to-73-reclassification.md."
  </section_reclassification>

  <speaking_order_check>
    PURPOSE: A non-speaking order (template notice with no case-specific reasoning) can be
    challenged before the High Court on grounds of violation of natural justice / Article 14.
    Checks to run:
    1. Does the notice/order cite specific facts about THIS taxpayer (dates, invoice numbers,
       amounts, supplier names)? If NO → it is a template/non-speaking order.
    2. Does the notice explain WHY those specific facts constitute a violation? If NO → no application
       of mind; order is vulnerable.
    3. Was an opportunity of personal hearing offered before the order? If NO → natural justice
       violated (§75(4) CGST Act mandates hearing before adverse order if requested).
    4. Is this an assessment order (not just an SCN)? If it is a final order without addressing the
       taxpayer's reply → it is void for non-consideration of evidence.
    Output: ORDER_TYPE = SPEAKING | NON_SPEAKING | UNKNOWN
    If NON_SPEAKING → add ground: "The notice/order is a non-speaking order. No application of mind
    is evident from the facts. The order is liable to be quashed on principles of natural justice."
    Bombay HC authority: Bansal Buildwell v. UoI; Vodafone Idea Ltd. v. DGGI.
  </speaking_order_check>

  <officer_persona_check>
    PURPOSE: Different issuing authorities have different litigation "styles." Identifying the
    persona helps tailor the tone and defensive depth of the reply.
    Checks to run:
    1. **DGGI / Anti-Evasion / Intelligence:** High-conflict. Persona = "Enforcer."
       - Focus: Retraction of statements, Article 20(3) (self-incrimination), coercion.
       - Requirement: Load `gst-litigation/gstat-hc-appeal-strategy.md` immediately.
    2. **Audit Commissionerate (ADT-01):** Investigative. Persona = "Examiner."
       - Focus: Documentation trail, reconciliation, circular compliance.
       - Requirement: Use the `evidentiary-weight-matrix.md` for ALL document lists.
    3. **Ward Officer / Jurisdictional STO:** Compliance-driven. Persona = "Administrator."
       - Focus: Technical glitches, bona fide errors, time-bar, §73 vs §74.
       - Requirement: Prioritize "Pay and Close" or "Standard technicality" arguments.
    Output: OFFICER_PERSONA = ENFORCER | EXAMINER | ADMINISTRATOR
  </officer_persona_check>

  </procedural_audit>

<risk_scoring_engine>
  <logic>
    1. BASE_SCORE = 1
    2. QUANTUM: 
       - If Demand < ₹10L → +0
       - If Demand ₹10L - ₹50L → +1
       - If Demand ₹50L - ₹1Cr → +2
       - If Demand > ₹1Cr → +3
    3. FRAUD:
       - If §74 or §74A Fraud Track is invoked → +3
    4. URGENCY:
       - If Reply Deadline < 7 days → +2
    5. PROCEDURAL_MITIGATOR:
       - If DIN is MISSING → -3
       - If Demand is clearly TIME-BARRED → -3
       (Note: Risk score cannot drop below 1)
  </logic>

  <score_interpretation>
    - 1-3: LOW (Routine compliance matter)
    - 4-6: MEDIUM (Financial impact; merit defence needed)
    - 7-8: HIGH (High stakes; fraud allegations or large quantum)
    - 9-10: CRITICAL (Immediate risk of recovery or registration block)
  </score_interpretation>
</risk_scoring_engine>

NOTICE SUMMARY
--------------
Form: [ASMT-10 / DRC-01 / etc.]
Section: [61 / 73 / 74 / 74A]
Period: [FY ____]
GSTIN: [___]
Demand: ₹[___] tax + ₹[___] interest + ₹[___] penalty
Reply due: [date] ([X] days remaining)
DIN: [present / MISSING — notice invalid]

PRELIMINARY FLAGS
-----------------
☐ Limitation expired? [Yes/No + deadline date]
☐ DIN present? [Yes/No]
☐ Fraud alleged? [Yes/No]
☐ Jurisdiction correct? [Yes/No]

ALLEGATION BREAKDOWN
--------------------
1. [Allegation 1]: [Brief — accept / dispute / partially accept]
2. [Allegation 2]: [Brief]
...

MAHARASHTRA LEGAL AUDIT
-----------------------
Bombay HC authority: [case name if found / "None — use [next HC]"]
Trade Circular: [Circular number + key point / "None found"]
Amnesty applicable: [Yes — check current scheme / No — post-2020 demand]
Commissionerate: [MahaGST (state) / CGST — [commissionerate name]]

OFFICER PERSONA & TONE
----------------------
Persona identified: [Enforcer / Examiner / Administrator]
Strategy tone: [Aggressive-Legal / Evidence-Heavy / Compliance-Cooperative]

EVIDENTIARY WEIGHT STRATEGY
---------------------------
(Rank the documents the user MUST provide for this specific notice)
1. [High Weight Doc 1] (Weight: 10/10) - [Purpose]
2. [High Weight Doc 2] (Weight: 9/10) - [Purpose]
3. [Medium Weight Doc 1] (Weight: 7/10) - [Purpose]

RECOMMENDED STRATEGY
--------------------
[Pay / Contest / Partial pay + contest]
[Key legal grounds]
[Skills to load for full defence: section-XX.md, etc.]


REPLY FORM TO USE
-----------------
[ASMT-11 (for §61) / DRC-06 (for §73/74/74A)]

VERIFICATION GATE
-----------------
☐ DIN validated via tool?         [Call validate_din — result: valid/invalid]
☐ Limitation checked via tool?    [Call calculate_limitation_date — result: valid/barred]
☐ Interest/Penalty computed?       [Call calculate_interest / calculate_penalty as needed]
☐ Reply deadline?                  [___ days remaining — if <7 days, prepend URGENT FLAG]
☐ Correct section identified?      [§61 / §73 / §74 / §74A / other]
...
☐ Fraud track or non-fraud?        [Non-fraud (10%/NIL penalty) / Fraud (up to 100%/50%)]
☐ Penalty window identified?       [Pre-SCN NIL / 30d §73 / 60d §74A / post-order]
☐ §74A threshold check?            [Demand ≥ ₹1,000 for FY? / N/A (§73/§74 demand)]
☐ Mixed FY demand detected?        [Yes — segregated, correct section per FY / No]
☐ Bombay HC case cited?            [Yes — [case name] / No — cite next strongest HC]
☐ Maharashtra Trade Circular?      [Relevant circular noted / None found]
☐ Amnesty check (pre-FY 2020-21)?  [Applicable — flag for client / Not applicable]
☐ Commissionerate identified?      [MahaGST (state) / CGST — [name]]
☐ All allegations addressed?       [Yes — [count] allegations, all covered / Missing: ___]
☐ Reply template selected?         [ASMT-11 / DRC-06 / APL-01 / other]

If any box is unchecked → complete that step before proceeding.

╔══════════════════════════════════════════════════════════════╗
║                    NOTICE SUMMARY                            ║
╠══════════════════════════════════════════════════════════════╣
║ Form          : [ASMT-10 / DRC-01 / REG-17 / MOV-09 / etc.] ║
║ Section       : [61 / 73 / 74 / 74A / 29 / 70 / 83 / etc.]  ║
║ GSTIN         : [15-digit number]                            ║
║ Taxpayer name : [Legal name]                                 ║
║ Period        : [MM/YYYY to MM/YYYY]  FY: [XXXX-XX]         ║
║ Tax demand    : ₹[___] (IGST/CGST/SGST/Cess breakup if any) ║
║ Interest      : ₹[___]                                       ║
║ Penalty       : ₹[___]                                       ║
║ Total demand  : ₹[___]                                       ║
║ DIN           : [20-digit / MISSING]                         ║
║ Issuing officer: [Name, Designation, Jurisdiction]           ║
║ Notice date   : [DD-MM-YYYY]                                 ║
║ Reply deadline: [DD-MM-YYYY] ([X] days remaining)            ║
╠══════════════════════════════════════════════════════════════╣
║                  PRELIMINARY FLAGS                           ║
╠══════════════════════════════════════════════════════════════╣
║ ⚠ Risk Score         : [X]/10 ([LOW/MEDIUM/HIGH/CRITICAL])   ║
║ ⚠ DIN missing?       [YES — notice invalid / NO]            ║
║ ⚠ Limitation expired? [YES ✅ strongest ground / NO / CHECK] ║
║ ⚠ Fraud alleged?     [YES — §74/74A fraud track / NO]       ║
║ ⚠ Jurisdiction OK?   [YES / QUERY — verify ward/circle]     ║
║ ⚠ Hearing given?     [YES / NO — §75(4) right violated]     ║
║ ⚠ Urgency level:     [HIGH (<7 days) / MEDIUM / LOW]        ║
╠══════════════════════════════════════════════════════════════╣
║               ALLEGATION BREAKDOWN                           ║
╠══════════════════════════════════════════════════════════════╣
║ 1. [Allegation 1] — [DISPUTE / ACCEPT / PARTIAL]            ║
║ 2. [Allegation 2] — [DISPUTE / ACCEPT / PARTIAL]            ║
║ ...                                                          ║
╠══════════════════════════════════════════════════════════════╣
║                RECOMMENDED STRATEGY                          ║
╠══════════════════════════════════════════════════════════════╣
║ Action        : [PAY / CONTEST / PAY-PART + CONTEST]        ║
║ Reply form    : [ASMT-11 / DRC-06 / REG-18 / REG-21 / etc.] ║
║ Skills to load: [list skill files]                           ║
╚══════════════════════════════════════════════════════════════╝

Sample	Notice type	Key lesson
`samples/sample-01-asmt10-itc-mismatch.md`	ASMT-10 §61	ITC timing lag defence + Maharashtra Trade Circular 7T/2023
`samples/sample-02-drc01-time-barred.md`	DRC-01 §73	Time-bar as sole ground — do NOT go into merits
`samples/sample-03-drc01-section74-fraud-defence.md`	DRC-01 §74	Fraud reclassification + 24% interest rate challenge

cgst-act-reference/section-7-schedule-2.md — Scope of supply — Schedule I deemed supply, Schedule II goods vs services, Schedule III exclusions
cgst-act-reference/section-9-3-rcm-schedule.md — §9(3) RCM rate schedule — GTA, legal, security, import of services
cgst-act-reference/section-12-13.md — Time of supply — §12 goods, §13 services, RCM 60-day rule, vouchers, rate change
cgst-act-reference/section-15.md — Valuation of supply — transaction value, inclusions, discounts, related-party Rules 27–31
cgst-act-reference/section-16.md — ITC eligibility
cgst-act-reference/section-17.md — Blocked credits
cgst-act-reference/section-18.md — ITC on change of constitution: §18(1) new registration / composition-to-regular ITC-01, §18(3) merger/demerger/sale ITC transfer via ITC-02, §18(4) ITC reversal on exemption/composition switch
cgst-act-reference/section-19.md — ITC on job work: §19(1)/(2) inputs 1-year limit, §19(3)/(4) capital goods 3-year limit, deemed supply on challan date if not returned, §19(5) re-availment after payment
cgst-act-reference/section-25.md — Registration thresholds, mandatory categories (§24), multiple GSTIN per PAN, casual/non-resident taxable person, REG-03/REG-17 backdrop
cgst-act-reference/section-20-isd.md — Input Service Distributor — mandatory ISD from April 2025, GSTR-6, distribution formula, C₁=(t₁/T)×C, §17(5) exclusion before distribution
cgst-act-reference/section-31.md — Tax invoice — when to issue, invoice types (tax invoice/bill of supply/receipt voucher/self-invoice), mandatory fields, timing disputes
cgst-act-reference/section-29.md — Cancellation of registration — voluntary §29(1) vs suo motu §29(2), liability survival
cgst-act-reference/section-30.md — Revocation of cancellation — 90-day window, mandatory grant
cgst-act-reference/section-47.md — Late fees for delayed return filing — §47 GSTR-1/3B/9 rates, NIL-return rate, §128 waiver, amnesty schemes
cgst-act-reference/section-50.md — Interest
cgst-act-reference/section-52.md — ECO TCS — ECO obligations, GSTR-8, supplier credit, §9(5) override
cgst-act-reference/section-54.md — Refunds — 2-year limit, RFD forms, relevant date
cgst-act-reference/section-61.md — Scrutiny of returns
cgst-act-reference/section-62.md — Best judgement assessment
cgst-act-reference/section-65.md — GST audit by officers
cgst-act-reference/section-66.md — Special audit by CA/CMA — Commissioner direction, ASMT-15, taxpayer rights
cgst-act-reference/section-67.md — Inspection, search and seizure — authorisation, panchnama, taxpayer rights
cgst-act-reference/section-68.md — Inspection of goods in movement — e-way bill enforcement, MOV forms sequence
cgst-act-reference/section-70.md — Power to summon
cgst-act-reference/section-73.md — Non-fraud demand (up to FY 2023-24)
cgst-act-reference/section-74.md — Fraud demand (up to FY 2023-24)
cgst-act-reference/section-74a.md — Unified demand (FY 2024-25+)
cgst-act-reference/section-75.md — General provisions — hearing rights, speaking order
cgst-act-reference/section-76.md — Tax collected but not deposited — strict liability, GSTR-1/3B gap demand
cgst-act-reference/section-79.md — Recovery of tax — bank garnishment, third-party notice, distress/sale
cgst-act-reference/section-83.md — Provisional attachment — bank/property
cgst-act-reference/section-92.md — Director personal liability for company GST dues — §92 conditions, non-executive defence
cgst-act-reference/section-107.md — Appeal to Appellate Authority

gst-notice-types/adt-01-audit.md — ADT-01 audit notice
gst-notice-types/asmt-10-scrutiny.md — ASMT-10 scrutiny notice
gst-notice-types/asmt-13-bja.md — ASMT-13 best judgement assessment
gst-notice-types/drc-01-scn.md — DRC-01 Show Cause Notice
gst-notice-types/drc-01a-intimation.md — DRC-01A pre-SCN intimation
gst-notice-types/drc-07-order.md — DRC-07 adjudication order
gst-notice-types/enq-01-enquiry.md — ENQ-01 enquiry to unregistered persons
gst-notice-types/gstr-3a-non-filer.md — GSTR-3A non-filer notice
gst-notice-types/mov-09-goods-transit.md — MOV-09 goods in transit penalty
gst-notice-types/provisional-attachment-section-83.md — §83 bank/property attachment
gst-notice-types/rfd-06-rejection.md — RFD-06 refund rejection
gst-notice-types/reg-03-reg-17.md — REG-03 query + REG-17 cancellation SCN
gst-notice-types/asmt-14-audit-memo.md — ASMT-14 audit findings memo — accept vs contest
gst-notice-types/cmp-05-composition-violation.md — CMP-05 composition violation — threshold breach, ECO bar, demand
gst-notice-types/drc-01b-itc-mismatch.md — DRC-01B ITC mismatch intimation (Rule 88D)
gst-notice-types/drc-01c-liability-mismatch.md — DRC-01C liability mismatch intimation (Rule 88C)
gst-notice-types/drc-01-multi-ground.md — Multi-ground DRC-01 — mixed §73+§74 grounds in one SCN
gst-notice-types/gstr-10-final-return.md — GSTR-10 final return — post-cancellation ITC reversal
gst-notice-types/mov-01-03-detention.md — MOV-01/02/03 goods detention — inspection and detention stage
gst-notice-types/reg-19-cancellation-order.md — REG-19 cancellation order — revocation path, APL-01 appeal
gst-notice-types/reg-31-suspension.md — REG-31 GSTIN suspension
gst-notice-types/section-66-special-audit.md — §66 special audit direction — ASMT-15, CA/CMA handling
gst-notice-types/summons-section-70.md — §70 summons handling
gst-notice-types/tds-gstr7-mismatch.md — §51 TDS deductor notice — GSTR-7 non-filing, short-deduction
gst-notice-types/hsn-classification-notice.md — HSN classification / rate mismatch DRC-01 — classification principles hierarchy, §73 vs §74 track, officer rebuttals, pay vs contest decision tree

industries/agriculture.md — Agriculture and agro-processing — exempt produce, agri-input dealers, cold chain, agri-service RCM
industries/automobile-auto-ancillary.md — Automobile / Auto-Ancillary — §17(5)(a) demo car ITC, EV rates, warranty GST, margin scheme
industries/bfsi-financial-services.md — BFSI — banks/NBFCs/insurance Rule 42 reversal, exempt vs taxable, POS disputes
industries/chemical-specialty.md — Chemical / Specialty Chemicals — HSN Ch.28–29 classification, captive power ITC, R&D credit
industries/contract-labour.md — Contract Labour / Manpower Supply — Schedule III employer-employee exclusion, RCM security, §17(5)(b)
industries/e-commerce-ondc.md — E-commerce / ONDC — §52 TCS mechanics, ECO vs seller obligations, mandatory registration
industries/education-sector.md — Education — approved curriculum exemption, coaching taxability, hostel threshold, EdTech
industries/employee-perquisites.md — Employee Perquisites — canteen §17(5)(b) exception, ESOP exclusion, club membership ITC block
industries/food-fmcg.md — Food Processing / FMCG — branded vs unbranded disputes, coupons/cashbacks §15(3), cold chain ITC
industries/gems-jewellery.md — Gems and Jewellery — Rule 32(5) old gold margin, karigar ITC, SEEPZ export, hallmarking
industries/healthcare-ayurveda.md — AYUSH / Yoga / Naturopathy — AYUSH product HSN, wellness taxability, Panchakarma distinction
industries/hospitality-hotels.md — Hospitality / Hotels — accommodation rates, restaurant GST, banquet ITC, ISD chains
industries/it-saas-exports.md — IT / SaaS exports — zero-rated, LUT, POS disputes, FEMA compliance, OIDAR
industries/logistics-gta.md — GTA — §9(3) RCM vs forward charge, consignment note, ITC disputes
industries/manufacturing-midc.md — Manufacturing / MIDC — job work, MIDC lease, composition exclusion, RCM obligations
industries/media-entertainment-ott.md — Media / Entertainment / OTT — streaming OIDAR, film production, advertising, online gaming
industries/mining-minerals.md — Mining / Minerals — royalty RCM post-MADA, HSN classification, DMF/NMET, overburden removal
industries/non-profit-ngo.md — Non-profit / NGO / Section 8 — donation vs consideration, exempt activities, ITC reversal
industries/online-gaming.md — Online Gaming — 28% on full deposit from Oct-2023, pre-Oct defence, OIDAR, fantasy sports
industries/petroleum-oil-gas.md — Petroleum / Oil and Gas — excluded products outside GST, LPG/lubricants inside, Rule 42 reversal
industries/pharma-healthcare.md — Pharma / Healthcare — hospital exemption, drug valuation, clinical trials, diagnostic labs
industries/real-estate-tdr-fsi.md — Real Estate / JDA / TDR-FSI — JDA RCM, TDR types, §17(5) blocked ITC, MahaRERA
industries/solar-renewable.md — Solar / Renewable Energy — EPC works contract rate, government project 12%, import IGST
industries/steel-metals.md — Steel / Metals — HSN Ch.72/73 classification, scrap ITC, job work §143, captive power ITC
industries/textile-apparel.md — Textile / Apparel — IDS refund, job work §143, HSN classification, Bhiwandi/Ichalkaranji
industries/works-contract-construction.md — Works Contract / Construction — §17(5)(c)/(d) ITC block, plant and machinery exception