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ASMT-10 SEE RULE 99(1) NOTICE

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Kollipara Sundaraiah

B.com

2405 Points Posted on 16 October 2022

A Gst registered dealer notice received ASMT-10 SEE RULE 99(1) Notice for intimation discrepancies in gst returns after scrutiny.

year itc as per gstr2a/2b itc claimed in gstr3b difference itc liable to pay

20-21 680357/- 837405/- 247500/-

Question:

Dealer notice received after procedure and tax pay compulsory.

Replies (2)

Quick Summary

This discussion addresses the ASMT-10 notice, which is issued for intimating discrepancies found during GST return scrutiny, not as a final demand. Dealers must respond within 30 days using Form ASMT-11, explaining any differences, particularly in Input Tax Credit (ITC) claims between GSTR-2B and GSTR-3B. A common explanation involves suppliers uploading invoices late, allowing ITC claims in subsequent periods. Supporting documentation like purchase invoices and reconciliation statements are crucial for a successful response.

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

121546 Points Posted on 16 October 2022

Yes, he need to pay the demanded GST, mandatory.

Tax Garden

Tax Consultant

2080 Points Posted on 21 May 2026

ASMT-10 is a scrutiny notice, not a demand. You reply in Form ASMT-11 within 30 days, explaining the discrepancy. For a GSTR-2B vs GSTR-3B ITC mismatch, the standard explanation is that the supplier uploaded their invoice after the GSTR-2B generation date, so the ITC was taken in the next period once it appeared. Attach the purchase invoices and a period-wise reconciliation showing where the ITC eventually appeared in 2B.

For context on how GST 2.0 changed ITC reconciliation rules from April 2026, this [GST 2.0 rate and compliance guide](https://taxgarden.in/blog/gst-2-simplified-rate-structure-slabs-2026-guide) covers the relevant updates.