Scrutiny of returns, ASMT-10 notice and ASMT-11 reply

Compliance Pack

Scrutiny of returns, ASMT-10 notice and ASMT-11 reply

What this means, checked by a CA

ASMT-10 is the officer telling you that your returns do not add up somewhere and asking you to explain. We reconcile each point, pay only what is genuinely short through DRC-03, and file a clear ASMT-11 reply so the officer can close it with ASMT-12 instead of moving to a show cause notice.

₹4,999

One time, + 18% GST

  • Delivered in 5 working days after books, returns and the notice are shared
  • Due: Reply within 30 days of ASMT-10, or within any extended time the officer allows

How we do it: IDFD

Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.

InformationWhat we need from you · 8 items
  1. ASMT-10 notice, all pages

    Lists each discrepancy and amount

  2. Date ASMT-10 was issued

    Starts the 30-day clock

  3. Books of account for the year

    Base for each reconciliation

  4. Filed GSTR-1, GSTR-3B, GSTR-9

    Figures the officer compared

  5. GSTR-2A or 2B for the year

    Answers ITC mismatch points

  6. E-way bill and e-invoice summaryOptional

    Answers turnover mismatch points

  7. Earlier DRC-03 payment challansOptional

    Officer must credit these

  8. Supporting invoices and contractsOptional

    Proof for each explanation

DiscussionWhat we discuss · 5 items
  1. Which discrepancies do you accept and which do you dispute?

    Accept and pay, or explain

  2. Which financial year does the notice cover?

    Decides Sec 73, 74 or 74A route

  3. Did you already pay any of this through DRC-03 or later returns?

    Must be credited in the reply

  4. Is the gap a reporting error or real short payment?

    Reporting errors need proof, not tax

  5. Do you need more than 30 days?

    Ask the officer for extension early

FormsForms we file · 5 items
  1. Reconcile each ASMT-10 point with books and returns

    Per point: amount in notice, amount per books, difference explained, tax actually short

    Where: Internal. Due: Within 15 days of ASMT-10

  2. Pay accepted short tax with interest through DRC-03 (cause of payment: scrutiny or as listed)

    Short tax plus interest at 18 percent a year from the original due date

    Where: https://www.gst.gov.in. Due: Before filing ASMT-11

  3. Draft ASMT-11 reply point by point with annexures

    Where: Internal. Due: Before day 30

  4. File ASMT-11 on the portal against the ASMT-10 reference

    Where: https://www.gst.gov.in. Due: Within 30 days of ASMT-10

  5. Track ASMT-12 closure or follow-on DRC-01A or SCN

    Where: https://www.gst.gov.in. Due: Officer to act within 30 days of reply

DeliverablesWhat you get · 3 items
  1. Filed ASMT-11 reply with ARN

    When: Within 30 days

  2. Point-wise reconciliation file

    When: With the reply

  3. DRC-03 challan for accepted amounts

    When: Before the reply

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Book Scrutiny of returns, ASMT-10 notice and ASMT-11 reply