| SCN Allegation | Our Explanation | Evidence | |----------------|----------------|----------| | “Tax paid late without interest” | The delay was due to a banking system outage on the due date. RBI’s circular dated [date] exempts interest in such cases. | Bank downtime certificate (Annexure 1) | | “Wrongful input tax credit claimed” | The credit pertains to genuine invoices from registered suppliers. ITC was reversed voluntarily once discrepancy was noticed. | Supplier invoices and reversal entry (Annexure 2) |

[Your Designation/Address] [Date]

Yours faithfully,

[Briefly restate the issue – e.g., “The SCN alleges a short payment of tax of ₹50,000 for the period April 2025.”]

[Name of Authority – e.g., Assistant Commissioner of GST] [Office Address]