ASMT-10 GST Scrutiny Notice: Meaning, 30-Day Deadline and How to Reply in ASMT-11

Form GST ASMT-10 is a scrutiny notice. The proper officer has compared your returns, usually GSTR-1, GSTR-3B, GSTR-2A/2B and GSTR-9, found discrepancies, and is asking you to explain them. It is not yet a demand. Handled well, most ASMT-10 notices close at this stage. Handled badly, they turn into a show cause notice under Section 73, 74 or 74A.

The legal basis

Scrutiny of returns is covered by Section 61 of the CGST Act and Rule 99 of the CGST Rules. The officer issues ASMT-10 listing the discrepancies. You reply in Form ASMT-11. If the explanation is accepted, the officer issues ASMT-12 and the matter closes. If not, the officer can start audit, special audit, inspection, or demand proceedings.

How much time you get

The reply is due within 30 days of the notice, or a longer period if the officer allows it. If you need more time, ask in writing before the deadline and give reasons.

The discrepancies officers raise most often

• ITC in GSTR-3B higher than GSTR-2A/2B: often caused by suppliers filing late, or by timing differences across months
• Outward tax in GSTR-1 higher than GSTR-3B: often amendments, credit notes or advances
• Turnover in GSTR-9 not matching the financial statements or e-way bill data
• ITC on blocked items under Section 17(5), or reversals not made under Rule 42/43
• Interest on delayed payment of tax
• RCM liability not paid on services such as legal fees, GTA or rent from unregistered persons

How to write an effective ASMT-11 reply

1. Answer every point, in the officer’s numbering. A reply that skips an item invites a demand on that item.
2. Show the working. For each difference, attach a month-wise reconciliation that ties the officer’s figure to yours.
3. Attach evidence: supplier invoices, payment proof, supplier return status, credit notes and ledger extracts.
4. Accept what is correct. If part of the discrepancy is a real short payment, pay it with interest through DRC-03 and say so in the reply. This keeps the rest of the reply credible.
5. Ask for ASMT-12. End by requesting that the proceedings be dropped and an order in ASMT-12 be issued.

What if you do not reply?

Without a satisfactory explanation, the officer can move straight to a show cause notice. At that point interest keeps running, penalty exposure starts, and the matter becomes harder and more expensive to close.

Read more: GST show cause notices under Section 73, 74 and 74A · GST notice reply in Delhi NCR

This article is general information and is not legal advice.