Find
If you do not reply or pay within the time, the officer can move to a demand under Sec 73, 74 or 74A, or refer the case for audit or investigation. The SOP asks officers to start action within 15 days after the deadline.
GST
Ignoring an ASMT-10 notice
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Provisions
Sec 61(3), CGST Act 2017; Instruction 02/2023-GST; Sec 73, CGST Act 2017
Analysis
A demand includes tax, interest and penalty, and is harder to fight than a scrutiny query. Example: an unanswered Rs 2 lakh ITC point can become a show cause for Rs 2 lakh plus interest plus penalty of Rs 20,000 or more. Even if you missed the deadline, file a reply as soon as possible with an apology for delay. It may still help.
Close
- Do not ignore any scrutiny notice
- If the deadline is passed, file ASMT-11 at once with reasons for delay
- Pay clearly accepted amounts through DRC-03
- Prepare for a possible DRC-01A or show cause
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