Answer

1. F

   Facts

   ASMT-11 is filed online against the ASMT-10. You give a reply to each discrepancy and can attach documents. You can also mention any tax paid through DRC-03.

2. P

   Provisions and law

   • Rule 99, CGST Rules 2017Discrepancies are sent in ASMT-10; reply in ASMT-11 within 30 days or extended time; ASMT-12 closes the matter
   • Instruction 02/2023-GSTSOP for scrutiny of returns from FY 2019-20 onwards using the ACES-GST scrutiny module
3. A

   Analysis

   A good reply goes point by point in the same order as the notice. For each point, state whether you accept it, give the reason and evidence, and give the DRC-03 reference if you paid. Example: Point 1 accepted, Rs 40,000 paid in DRC-03, ARN quoted. Point 2 not accepted, timing difference shown in Annexure A. Keep language factual and short.

4. C

   Conclusion

   1. 1Prepare a covering letter with point-wise replies
   2. 2Attach reconciliations and key documents as PDFs
   3. 3Mention DRC-03 ARNs for amounts paid
   4. 4File ASMT-11 on the portal against the notice
   5. 5Download the acknowledgement

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