Notices · GST

GST ASMT-10 reply format, and how to reply in Form ASMT-11

The officer has scrutinised your returns and found figures that do not agree. You have 30 days to explain them, or to pay and close the matter.

Quick Statutory Answer

A GST ASMT-10 is a scrutiny notice under section 61 of the CGST Act. It lists discrepancies the officer found in your returns and asks you to explain them. Reply in Form ASMT-11 within the time the notice gives — at most 30 days from its service, under Rule 99(1) — either explaining each figure or accepting it and paying the tax with interest through DRC-03. If the officer accepts the reply, the matter closes with an order in ASMT-12.

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At a glance

What	For this notice
Sent by	The GST proper officer, after scrutinising your returns
Under	Section 61, CGST Act 2017; Rule 99, CGST Rules
Reply in	Form GST ASMT-11, on the GST portal
Deadline	The time the notice gives — at most 30 days from its service, unless the officer allows longer
If ignored	The officer can move to audit, inspection or a demand under sections 73, 74 or 74A

GST ASMT-10 reply format

A fill-in format: replace every [bracket] with your own facts and delete what does not apply. Copy it, or download it in Word, free.

From

[Legal name of the business] GSTIN: [GSTIN] [Principal place of business]

Date: [DD/MM/YYYY]

The Proper Officer [Designation, e.g. State Tax Officer / Superintendent], [Ward / Circle / Range] [Office address]

Subject: Reply in Form GST ASMT-11 to the notice in Form GST ASMT-10, Reference No. [reference number] dated [date], for the tax period [period]

Respected Sir/Madam,

1. We refer to the above notice issued under section 61 of the CGST Act, 2017 read with rule 99 of the CGST Rules, 2017, intimating discrepancies noticed in our returns for the tax period [period]. This reply is filed within the time allowed in the notice.

Discrepancy 1: [as described in the notice]

2. The notice states that [summarise the discrepancy, with the amount]. On reconciling our books with [GSTR-1 / GSTR-3B / GSTR-2B], the difference of Rs. [amount] is explained as follows: [explanation — for example, credit note no. [ ] dated [ ] was reported in GSTR-1 of [month] and adjusted in GSTR-3B of [month]]. A reconciliation statement is enclosed as Annexure A.

Discrepancy 2: [as described in the notice]

3. [Explanation of the second discrepancy, with the documents that support it.] — or, where the discrepancy is accepted — We accept this discrepancy. Tax of Rs. [amount] with interest of Rs. [amount] under section 50 has been paid through Form GST DRC-03, ARN [ARN] dated [date], enclosed as Annexure B.

Prayer

4. We request that the explanation be accepted and the proceedings concluded under rule 99(3) by an order in Form GST ASMT-12. If any point needs further clarification, we request an opportunity of personal hearing before any adverse view is taken.

Enclosures

Annexure A — Reconciliation statement for [period] Annexure B — DRC-03 acknowledgement, if any Annexure C — Copies of the invoices, credit notes and GSTR-2B extracts relied on

Thanking you, For [Legal name of the business] [Name of authorised signatory] [Designation] Place: [Place]

Why you may have received it

Output tax in GSTR-1 does not match the tax paid in GSTR-3B for the same period.
Input tax credit claimed in GSTR-3B is more than the credit shown in your GSTR-2A or GSTR-2B.
E-way bills generated in your GSTIN do not match the supplies declared in your returns.
Tax payable under reverse charge was not paid, or turnover declared elsewhere does not match your GST turnover.

How to reply, step by step

Open the notice on the GST portal (Services → User Services → View Notices and Orders) and note the date it was issued and each discrepancy listed.
Reconcile every discrepancy against your books, invoices and GSTR-2B before you write anything. Many mismatches are timing differences, amendments in a later period, or credit a supplier reported late.
For any figure that is genuinely short, pay the tax and the interest under section 50 through Form DRC-03, and keep the acknowledgment.
File Form ASMT-11 on the portal, answering each discrepancy in turn: explained with evidence, or accepted and paid with the DRC-03 reference.
If you need more time, ask the officer before the 30 days run out. The rule allows the officer to permit a longer period; do not assume it.
Watch for Form ASMT-12. It records that the explanation was accepted and closes the scrutiny.

What to attach

A reconciliation statement for each discrepancy, period by period.
Copies of the invoices, credit notes or debit notes that explain the difference.
GSTR-2B extracts showing the credit, where input tax credit is questioned.
The DRC-03 acknowledgment, for anything you have paid.

If you do not reply

Section 61(3) lets the officer proceed with audit (section 65), special audit (section 66), inspection or search (section 67), or a demand under sections 73, 74 or 74A.
A demand carries interest from the original due date and a penalty, which a reply at this stage could have avoided.

How to structure the reply

Reference: your GSTIN, the ASMT-10 reference number and date, and the tax periods covered.
A short statement that you are replying within the time allowed under Rule 99.
Discrepancy by discrepancy: what the notice says, what your records show, and why they differ.
For anything accepted: the amount, the interest, and the DRC-03 reference.
A list of the documents attached.
A request to drop the proceedings under Rule 99(3), and a request for a personal hearing if any point is still disputed.

Common questions

Is ASMT-10 a show cause notice?

No. ASMT-10 is a scrutiny notice under section 61 that asks you to explain discrepancies in your returns. A show cause notice proposing a demand is issued separately, with its summary in Form DRC-01, and only if the scrutiny is not resolved.

What is the time limit to reply to ASMT-10?

The notice sets it, and Rule 99(1) of the CGST Rules caps it at thirty days from the date the notice is served, unless the officer permits a further period. A notice on the GST portal is served the day it is issued there, so count from that date — and the date printed on your notice governs.

Can I pay the difference and close the ASMT-10?

Yes. Where you accept a discrepancy, pay the tax with interest under section 50 through Form DRC-03 and say so in your ASMT-11 reply. If the officer is satisfied, the matter closes with an order in Form ASMT-12.

What happens if I do not reply to ASMT-10?

Under section 61(3) the officer may start an audit, a special audit, an inspection or search, or demand proceedings under section 73, 74 or 74A — each of which is slower and costlier to answer than the scrutiny itself.

Other notices

Before you rely on this

An explanation of the rules, not advice on your notice. The date printed on your notice governs, and a demand of any size deserves a CA or an advocate before you reply.