Cgst asmt - 10

This query is : Resolved

Quick Summary

For ASMT 10, pay via DRC 03 selecting appropriate section like 73 and FY. Also file ASMT 11 reply with DRC 03 ARN to close proceedings. Minor selection errors in DRC 03 reason do not invalidate payment if tax is correctly paid.

naresh

naresh (Querist)
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28 March 2026 i want to pay drc03 as demanded in asmt 10 (received within 30 days) for 17(5) blocked itc.
in drc03,

do i select in selction under which voluntary payment is made?
whether i have to write ref. of asmt10 in show cause notice details?
do i ahve to file asmt11 ?

my view -->
section will be other,
i dont have to write as asmt10 is not a show cause.
i dont have to file asmt11 as i paid the taxes via drc03
am i right?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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28 March 2026 Yes, Section will be 'Other' in DRC03 payment. Ensure you select the correct Section (typically Section 73 for non-fraud cases) and the relevant Financial Year.
You must file ASMT-11. Paying via DRC-03 alone does not close the scrutiny proceedings.
After making the payment, navigate to Services > User Services > View Additional Notices/Orders, find your ASMT-10, and click Reply.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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28 March 2026 In your ASMT-11 reply, explicitly state that you accept the discrepancies and have paid the tax, interest, and any applicable penalty.
You must provide the ARN (Application Reference Number) of the filed DRC-03 in your ASMT-11 reply to inform the officer of the payment.

naresh

naresh (Querist)
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29 March 2026 i realised in drc03, causes of payment, instead of other, i selected mismatch in itc reason. i hope this wont invalidate the drc 03.
my view -- > its small error, wont invalidate my pamynent. right?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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29 March 2026 No. It won't invalidate DRC-03; provided you have paid the demanded amount under correct provision.

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