GST Annexure Index
A drafting reference for GST notice replies: standard annexure types (reconciliation, ITC working, payment proof, e-way bills), numbering convention, and how to index them.
By CA Nikhil Gupta
GST Annexure Index
Educational content for finance, tax and legal professionals — a drafting reference, not legal advice. Verify facts against the latest law, portal notices and counsel advice before acting.
Why a GST reply needs an annexure index
Most GST notice replies (to a scrutiny query, ASMT-10, DRC-01/DRC-01A show-cause notice, or an audit para) are only as usable as their supporting evidence is easy to find. A reply that says "as reconciled in Annexure A2" is far weaker if the officer has to search a 40-page attachment bundle to locate it. The annexure index is the one-page table at the front of the reply bundle that lists every annexure by label, tells the reader what it contains, and lets the reply text cross-reference it by name ("see Annexure A2, row 14") instead of by page number, which shifts every time a document is added or removed.
Put the index immediately after the covering reply letter (see the Universal GST Reply Template) and before the annexures themselves, and keep the same annexure numbering in both documents.
Standard annexure types used in a GST notice reply
The exact set depends on the notice, but most replies draw from this list. Use only the annexures that are actually relevant — an index padded with unused rows looks unprepared.
| Annexure | Typical content | When it is needed | Source document |
|---|---|---|---|
| A1 | Return-to-books reconciliation (GSTR-1/3B vs GSTR-2A/2B vs books) | Turnover, tax, or ITC mismatch notices | GST portal returns + books of account |
| A2 | Invoice-wise working for the disputed figure | Any notice quantifying a specific amount | ERP/accounting software export |
| A3 | Payment proof (challans, cash/credit ledger extracts) | Notices alleging short payment or interest | Electronic cash/credit ledger, bank statement |
| A4 | E-way bill register for the period | Notices on goods movement, detention, or transit discrepancies | E-way bill portal |
| A5 | Reverse-charge (RCM) working | Notices alleging RCM liability not discharged | Purchase register + RCM computation sheet |
| A6 | Refund or excess-payment working | Where the taxpayer's own reconciliation shows a credit, not a shortfall | Return data + payment ledger |
| A7 | Correspondence trail with the department | Where earlier replies, adjournment letters, or portal acknowledgements are relevant to the timeline | Physical/portal correspondence copies |
Drafting the index itself
- Number sequentially and never re-use a label — if Annexure A4 is dropped after drafting starts, leave a gap rather than renumbering everything that follows it.
- State the period and amount for each annexure, not just its type — "A1: Return reconciliation, FY 2024-25, ₹[amount]" is checkable; "A1: Return reconciliation" is not.
- Match the index description to the annexure's own heading — a mismatch between what the index promises and what the attachment actually shows is one of the most common reasons an officer sends the reply back for clarification.
- Keep source documents traceable — note whether a figure comes from the GST portal, the taxpayer's own ERP, or a bank statement, so the officer knows what to independently verify.
A2 · Invoice-wise ITC working for FY 2024-25 · ₹4,18,000 · Source: Tally export reconciled to GSTR-2B — reads as one checkable claim rather than a bare label.Source and review trail
Use the current official instrument, portal or regulator publication before acting. Page-specific references are listed below. The annexure-index format itself is professional drafting practice, not a specific statutory template — the provisions below govern the underlying notice/demand process the annexures support.
- Official starting point
- www.gstcouncil.gov.in