Aide-memoire for the client attending to give a statement
A single format from the Summons under Section 70 and the Recording of Statements pack. s.70 · s.136 · s.193 IPC.
- 3 pages
- 20
- Word and PDF
- 13 September 2026
What it covers
- 1Aide-memoire for the client attending to give a statements.70 · s.136 · s.193 IPC
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
On the letterhead of the firm — to be handed to the person attending, and gone through with him the day before
To: [Name of the person attending], [Designation of the person attending], [Name of the client]
Attendance: [Date of attendance] at [Time of attendance] before the [Summoning officer's designation], [office and address]
Summons reference: [Reference number of the summons] dated [Date of the summons] · Subject of the inquiry as stated: [Subject of the inquiry as stated in the summons]
Accompanying you: [Name of the person accompanying], [Accompanying person's designation (Partner / Manager)], [Name of the firm], mobile [Accompanying person's mobile number]
1. What this is. You have been summoned under section 70 of the CGST Act 2017. The inquiry is deemed to be a judicial proceeding. What you say is evidence. Under section 136 of that Act your signed statement can be used to prove the facts it contains, in proceedings years from now. A false statement is punishable under section 193 of the Indian Penal Code. Take it seriously, and tell the truth.