ASMT 10 not served on time

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Deptt issued ASMT 10 on 1/12/23 with due date of compliance 15/12/23. Received by taxpayer on 20/12/2023 in watsap.

ASMT10 not uploaded in GST portal not reflecting in any tab. Also not dispatched through post. served to taxpayer via watsap only not even in mail 5 days after due date of compliance.

Now on 21/12/23 DRC01 is issued online based on such ASMT-10.

Whether this DRC-01 is valid. Should we reply or challenge the notice issued or not to reason to such notice.

pls guide referring relevant provision.

Thanks in advance .
Replies (1)
1. ASMT 10 is intimation, if assess is agree with notice, then Prosesed DRC-O1 & replay,

there is due date on portal, 15 days I think
if not replay then, replay options will error, closed

however if you agree notice , it's better to Pay challan and DRC 01 and keep Rcd for future,


Pandu Srimanthula
GSTP/Accountant


CCI Pro

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