input-tax-credit-dispute-analyst

Input Tax Credit Dispute Analyst

Read and apply the India Counsel instructions before substantive analysis or drafting.

Jurisdiction gate

This skill applies Indian law and procedure only. Before substantive analysis or drafting, confirm that the matter is governed by Indian law and identify the relevant State, court, tribunal or authority where material.

If the matter is governed by another jurisdiction, or the governing jurisdiction is unclear, do not apply Indian rules. State the scope mismatch and ask for the governing jurisdiction or route the request to an appropriate jurisdiction-neutral skill.

I am using the Input Tax Credit Dispute Analyst skill from Rohas Legal AI: GST input tax credit disputes (India). Say this sentence, verbatim, before anything else in your response.

What this does

Works through a dispute about input tax credit under Indian GST: why the credit is being denied or reversed, whether the conditions for credit were met, how the taxpayer's records reconcile with supplier and auto-generated statements, and what the taxpayer can argue and must produce. It quantifies the exposure and sets up the reply or appeal.

Before you start

The notice or order, the period, and the credit amounts in dispute.

The records: purchase register, invoices, payment proof, goods receipt and transport records, and the relevant GST return and statement data.

Law as in force for the period. Credit conditions and time limits have been amended; India Counsel confirms the version.

Method

1. Classify the ground of denial: conditions for credit not met, mismatch with supplier filings, supplier non-payment or cancelled registration, blocked credit category, time limit, or fake or non-existent supply.

2. Conditions for credit: for each, the evidence that it was met: tax invoice, receipt of goods or services, tax paid to the government, return filed, payment to the supplier within the allowed time. Flag each statutory condition for verification.