GST NOTICE UNDER ASMT-10

This discussion addresses how to respond to a GST ASMT-10 notice that flags discrepancies between GSTR-3B and GSTR-2A. The notice, however, lacks specific details and instead uses an assumed average sales figure for a best judgement assessment of turnover, tax, and penalty. The recommended approach is to prepare a detailed reconciliation of GSTR-3B and GSTR-2A for the relevant financial year and submit a reply stating no tax liability is due. The reply should also question the officer's method for determining the tax liability and request clarification on the discrepancies.