The evidence file behind a disputed ITC claim
Where supplier compliance is questioned, the recipient needs a transaction record that answers the actual statutory issue.
Read the guide GST & Indirect Tax
Build the record behind the tax position.
Focused guides to input tax credit, audit evidence, tax clauses, acquisition exposure and refund records.
The contextGST & Indirect Tax.
GST & Indirect Tax.
The questions behind the work.
A GST dispute must be analysed by transaction, tax period, statutory provision and procedural stage. A reconciliation difference is a starting point for investigation, not a substitute for the statutory test. Keep liability, interest, penalty and available procedure separate in the working file.
Read the practice notesFive decisions.
Five decisions.
Examined in detail.
Preparing one GST audit record across multiple GSTINs
A group-wide reconciliation needs to preserve the legal identity of each registration and the movement of each transaction.
Read the guideWho bears a GST change under a fixed-price contract?
The tax liability and the contractual right to recover it are related questions with different legal tests.
Read the guideGST liabilities that emerge after an acquisition closes
A clean closing balance sheet does not settle every tax exposure connected with the acquired business.
Read the guideResponding to an export-refund deficiency with a complete record
Determine what the communication requires before rebuilding or resubmitting the refund claim.
Read the guideThe applicable framework
CGST and applicable SGST or UTGST law, the IGST Act, rules, notifications and period-specific amendments must be read together. Verify the legislation operative for the relevant period. This collection does not prescribe a universal notice, appeal or refund deadline.