GST

ASMT-10: Notice for discrepancies found in your GST return (scrutiny)

ASMT-10 notice kya hai aur iska jawab kaise dein?

Updated 11 November 2026 · For taxpayers in India

Form GST ASMT-10 is issued under Section 61 of the CGST Act read with Rule 99 when an officer scrutinises your returns and finds discrepancies. It is not a demand yet. It is a chance to explain or correct before formal proceedings start.

Deadline to reply	30 days from the date of the notice, or any longer period the officer allows.
How to reply	Form GST ASMT-11
Where	GST portal → Services → User Services → View Notices and Orders (or View Additional Notices/Orders)

Why you may have received it

• Outward supplies in GSTR-1 don't match the tax paid in GSTR-3B
• Input tax credit claimed in GSTR-3B is higher than what appears in GSTR-2A/2B
• Differences between GSTR-9 (annual return) and monthly returns
• E-way bill values higher than the turnover you reported

How to reply, step by step

1. Read each discrepancy listed in the notice and reconcile it against your books, GSTR-1, GSTR-3B and GSTR-2B.
2. Where the officer is right, pay the short tax with interest through Form GST DRC-03 and mention it in your reply.
3. Where the officer is wrong, explain why with documents: invoices, credit notes, amendments in later returns.
4. File the reply in ASMT-11 with attachments before the deadline and save the acknowledgement.

Documents to keep ready

• GSTR-1, GSTR-3B and GSTR-2B for the period
• Purchase and sales registers
• Invoices and credit/debit notes for disputed entries
• DRC-03 challan if you paid any tax

What your reply should cover

• Notice reference number and date
• Point-wise response to each discrepancy
• Reconciliation table
• Details of any tax paid via DRC-03
• List of attachments
• Request for a personal hearing if needed

What happens if you ignore it

If you don't reply or the explanation isn't accepted, the officer can start audit, inspection or demand proceedings under Sections 65, 66, 67, 73 or 74. If the reply is accepted, the matter is closed with Form GST ASMT-12.

Frequently asked questions

Is ASMT-10 a demand notice?

No. It asks you to explain discrepancies. A demand comes only later, through a show cause notice (DRC-01), if your explanation isn't accepted.

Can I get more time to reply to ASMT-10?

Yes, the officer can extend the period. Request an extension in writing before the 30 days end, giving your reason.

Related notices

General information, not legal advice. Rules and portal paths change. Always follow the instructions in your notice and check with a CA for your specific case.