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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.
GST
ASMT-10 notice after filing GSTR-9
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Provisions
Sec 61, CGST Act 2017; Rule 99, CGST Rules 2017
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.
Close
- Download the ASMT-10 and list each discrepancy
- Match each point with your annual reconciliation and documents
- Pay any accepted short tax with interest in DRC-03
- Reply in ASMT-11 with point-wise explanation and attachments within the time
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