Notice ASMT-10

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This discussion clarifies whether an ASMT-10 notice can be issued for a financial year (FY19-20) where an audit under Section 65 has already been completed. The consensus is that an ASMT-10 notice can still be issued, as it pertains to Section 61. However, if the specific issue raised in the ASMT-10 notice was already addressed during the Section 65 audit, the taxpayer can respond by stating that the matter was covered. Both sections are considered separate provisions.

Hasmukh Kothari

Hasmukh Kothari (Querist)
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28 January 2024 Whether ASMT-10 can be issued for the period(FY19-20) of whose department audit is already done under section 65. Please help with relevant provision of law

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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28 January 2024 Issued if the matter as asked for in ASMT-10 was not dealt with in GST Audit.

CA Altamush Zafar

CA Altamush Zafar (Expert)
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28 January 2024 Yes it can be issued, whether the matter has been dealt in audit or not.

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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28 January 2024 But in that we can replied that the matter was already covered in GST audit.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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29 January 2024 Agreed with CA Rashmi Gandhi, both are separate provisions under section 61 and 65 so ASMT -10 can be issued for the same tax period but if subject matter raised is the same as in audit then one can reply that matter has already been dealt with in audit under section 65.

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