Answer

1. F

   Facts

   ASMT-10 is a scrutiny notice listing differences the officer found in your returns. It asks you to explain or pay, and it is not yet a demand.

2. P

   Provisions and law

   • Sec 61, CGST Act 2017Officer may scrutinise returns, inform discrepancies and seek an explanation; if accepted, no further action; if not, action under Sec 65, 66, 67, 73 or 74
   • Rule 99, CGST Rules 2017Discrepancies notified in ASMT-10, reply in ASMT-11 within 30 days or allowed time, acceptance in ASMT-12
   • Instruction 02/2022-GST (22 March 2022)SOP for scrutiny: one ASMT-10 per GSTIN per year, specific and quantified discrepancies, DRC-03 payments to be considered, timelines for ASMT-12 or further action
3. A

   Analysis

   Sec 61 allows scrutiny of returns, and Rule 99 sets the ASMT-10, ASMT-11 and ASMT-12 steps. Instruction 02/2022-GST says discrepancies should be specific and quantified where possible. Example: an ASMT-10 for FY 2021-22 says GSTR-3B tax is ₹1.4 lakh less than GSTR-1; you reply with a reconciliation or pay the gap with interest.

4. C

   Conclusion

   1. 1Download the ASMT-10 and note the year, issues and amounts.
   2. 2Note the reply deadline.
   3. 3Pull your returns and books for that year.
   4. 4Prepare an issue-wise reconciliation.
   5. 5Reply in ASMT-11 or pay through DRC-03.

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