Answer

1. F

   Facts

   An ASMT-10 is a scrutiny notice listing discrepancies the officer found in your returns. GSTR-9 data is often used to pick the mismatch. You normally get 30 days to reply in ASMT-11.

2. P

   Provisions and law

   • Sec 61, CGST Act 2017Officer may scrutinise returns and ask for an explanation of discrepancies in ASMT-10
   • Rule 99, CGST Rules 2017Officer issues ASMT-10; taxpayer replies in ASMT-11 within 30 days or extended time; closure in ASMT-12
3. A

   Analysis

   Typical ASMT-10 points are GSTR-1 versus GSTR-3B tax differences, ITC claimed above GSTR-2B and late ITC beyond Sec 16(4). Your GSTR-9 reconciliation workbook is your main defence. Example: officer says Rs 2 lakh ITC excess; you show that Rs 1.6 lakh came in 2B of next year and was reported in Table 8C, and pay Rs 40,000 in DRC-03. Officer can then close with ASMT-12.

4. C

   Conclusion

   1. 1Download the ASMT-10 and list each discrepancy
   2. 2Match each point with your annual reconciliation and documents
   3. 3Pay any accepted short tax with interest in DRC-03
   4. 4Reply in ASMT-11 with point-wise explanation and attachments within the time

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.