As you know, the GST Department is going to pass an Adjudication Order (OIO) for all such SCNs on or before December 31, 2023, hence, a taxable person needs to take the following steps immediately:
Check the following facts for the Preparation of Reply of the SCN:
- SCN is not beyond Jurisdiction.
- SCN issued by Officer within Officer’s monetary limits.
- SCN is served within the prescribed mode of service.
- SCN is not vague and cryptic.
- SCN must be in a prescribed format and allegations made are detailed out in the SCN.
- Check validity of Section(s) and Rules(s) invoked for demand alleged in the SCN.
Reply of the SCN:
- Gather all documents, invoices, and records, etc., related to the SCN.
- Draft a comprehensive Reply on Facts, Law and Legal Jurisprudence.
- Reply within time or seek an extended time, if required.
- Request for a Personal Hearing to be granted for adjudication of the SCN.
- Submit a Reply of the SCN and keep acknowledgement of the same
- Prepare Brief or additional submissions, if required, for submission at the time of the Personal Hearing.
- Track the Progress of adjudication, followed by a Personal Hearing granted.
In conclusion, you can effectively handle the reply of SCN and resolve the matter with careful preparation and professional guidance. Stay informed and Be Proactive.
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