GST
What an ASMT-10 notice means
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Facts
ASMT-10 is a scrutiny notice, not a demand. The officer has found discrepancies in your returns and is asking you to explain them, or pay if you agree. A good reply can close the matter.
Provisions and law
- Sec 61, CGST Act 2017Proper officer may scrutinise returns, inform discrepancies and seek an explanation
- 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
Analysis
Returns are picked for scrutiny using risk parameters and data from GSTN, e-way bills and analytics. The notice lists each discrepancy with a tentative amount. Example: GSTR-1 shows Rs 2.1 crore sales while GSTR-3B shows Rs 1.95 crore. If you explain the Rs 15 lakh gap with amendments or credit notes, the officer closes it in ASMT-12. If you ignore it, a show cause notice can follow.
Conclusion
- Download the ASMT-10 from the portal and note the reply date
- List each discrepancy with its amount
- Collect returns, books and reconciliations for that period
- Decide what you accept and what you dispute
- Reply in ASMT-11 within the deadline
A Savvy can do this for you
Scrutiny of returns
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