AI That Reads Your GST & IT Notices
Upload any GST SCN, IT 143(2), or TDS notice. AI auto-detects type, section, demand, deadline — drafts a court-ready point-wise reply in 30 seconds.
For young CAs growing their practice — upload any GST SCN or IT notice, Inka auto-extracts section and demand, drafts the reply. Take on more clients without adding hours.
Ask Inka, then let it draft — your case facts carry straight into the document.
Reply to Show Cause Notice u/s 73 CGST Act, 2017
- •GST SCN replies (Section 73, 74) with auto-extracted notice metadata
- •Income Tax 143(2) scrutiny replies, reassessment 148 replies
- •TDS default notices (Section 201), MCA Section 248 strike-off replies
- •Document role tagging across all uploads (Pro and Enterprise)
- •Statutory Freshness flags GST/IT/MCA notifications that affect your standard clauses, the morning they're issued — before the department is caught off guard.
- •Client meeting recordings turned into structured minutes — capture decisions, action items, and the assessee's instructions on record (Pro and Enterprise)
Frequently asked questions for chartered accountants
What is the difference between a GST notice under Section 73 and Section 74?
Section 73 of the CGST Act covers demands that do not involve fraud, wilful misstatement, or suppression of facts, and carries a lower penalty. Section 74 applies where fraud, wilful misstatement, or suppression is alleged, and exposes the taxpayer to a penalty of up to 100 percent of the tax. The distinction drives both the penalty exposure and the time limit, so the first task in any reply is to contest a wrongful invocation of Section 74.
How do I structure a reply to a GST show-cause notice?
A strong reply runs in six parts: preliminary objections such as procedural defects, jurisdiction, and limitation; factual background; point-wise rebuttal of each allegation; legal submissions citing the relevant CGST provisions and circulars; the documents relied upon; and the prayer. LegalInk auto-extracts the notice's type, section, demand amount, and deadline and pre-fills this structure.
What are the conditions for claiming Input Tax Credit under GST?
Section 16(2) of the CGST Act sets four core conditions: possession of a valid tax invoice, actual receipt of the goods or services, tax actually paid to the government by the supplier, and the relevant return having been furnished. Section 16(4) additionally imposes a time limit within which the credit must be availed.
Can a CA represent a client before GST and income-tax authorities?
Yes. Chartered Accountants are authorised representatives before GST authorities under Section 116 of the CGST Act, and before income-tax authorities under Section 288 of the Income Tax Act 1961. LegalInk drafts the point-wise replies and submissions a CA files in that representative capacity.
What is the difference between Section 143(2) scrutiny and Section 148 reassessment?
A Section 143(2) notice opens scrutiny of a return already filed, within the assessment cycle. Section 148 deals with income that has escaped assessment and is issued only after the preliminary procedure under Section 148A, which involves recording reasons, giving the assessee an opportunity, and obtaining prior approval. The two are distinct stages and call for different reply strategies.
What is the deadline to respond to an income-tax scrutiny notice?
A Section 143(2) scrutiny notice must itself be served within the statutory period, currently three months from the end of the financial year in which the return is filed. The assessee then responds within the time specified in the notice and to any subsequent Section 142(1) requisitions. Missing these windows can lead to a best-judgement assessment, so calendar tracking matters.
Does LegalInk fabricate section numbers or case citations?
No. LegalInk is grounded against a verified registry of Indian statutes and judgments and refuses to output a section number or citation it cannot verify, stating its uncertainty instead of inventing one. For a CA replying to a GST or income-tax notice, that means the citations in the draft are real and checkable.
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