REPLY FORMAT FOR NOTICE UNDER RULE 36(4) OF THE CGST RULES, 2017

In previous article, we have discussed about the notices send by GST department under Rule 36(4) of the CGST Rules, 2017.

After sharing of that article, we have received various queries from professionals across the country that what is required to be done in case of these notices. So, in this article ; we will discuss about the reply format for these notices. The format of reply is attached as under. You may use it for reply to your notice.

The reply format has two parts, which are as under :

(1.) If you have availed the ITC in contravention of Rule 36(4) of the CGST Rules, 2017 AND the department has served you a notice :

(2.) If you have availed the ITC as per Rule 36(4) of the CGST Rules, 2017 BUT the department has served you a notice :