How to Reply to a GST ASMT-10 Notice (Scrutiny of Returns)
FORM GST ASMT-10 flags discrepancies in your returns under Section 61. Learn what triggers it, the reply in FORM GST ASMT-11, deadlines, and how to respond.
What is this notice?
FORM GST ASMT-10 is a scrutiny notice issued under Section 61 when an officer notices discrepancies in your filed returns. You explain the discrepancies in FORM GST ASMT-11; a satisfactory reply closes the matter in ASMT-12, while an unsatisfactory one can lead to audit, inspection or a demand under Section 73/74.
Common reasons it is issued
- Differences between GSTR-1 and GSTR-3B
- ITC in GSTR-3B versus GSTR-2A/2B
- Tax liability vs e-way bill / e-invoice data
- RCM, exempt-supply or turnover inconsistencies
How to reply — step by step
- Read each discrepancy line and map it to the exact return period and figure.
- Reconcile with your books, invoices and GSTR extracts — explain, don't just assert.
- Where a difference is genuine, quantify and address it; where it's only a data mismatch, show the reconciliation.
- Cite the governing provisions and any clarifying circulars.
- File FORM GST ASMT-11 within the time allowed to pre-empt escalation to Section 73/74.
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Draft my reply free →Frequently asked questions
What is FORM GST ASMT-11?
It is the taxpayer's reply to an ASMT-10 scrutiny notice, where you explain the flagged discrepancies with supporting reconciliation.
What if I ignore an ASMT-10?
The officer may initiate audit (Section 65), special audit (66), inspection (67) or proceed to a show-cause notice and demand under Section 73/74.
Related notices
This page is general information, not legal advice. Every notice turns on its own facts — verify with a professional or draft a fact-checked reply on Yukti.