Notice Asmt-10 u/s 61 replay

ASMT-10 is a scrutiny notice issued by the GST officer under Section 61 of CGST Act pointing out discrepancies in the returns filed. Here is how to respond:

1. Understand the Notice: ASMT-10 will list specific discrepancies — typically between GSTR-1 and GSTR-3B, or between GSTR-3B and GSTR-2A/2B, or between GSTR-9 and annual financials. Read each point carefully.

2. Reply in Form ASMT-11: The response to ASMT-10 must be filed online in Form ASMT-11 on the GST portal within 30 days (extendable on request). Portal path: Services → User Services → View Notices and Orders → ASMT-10 → Reply.

3. Structure of Reply:
- For each discrepancy point: Acknowledge the notice item, provide explanation with supporting data and documents
- Common explanations: Timing differences (invoices reported in different months), exempt supply included in turnover, RCM supplies, amendment entries, credit notes, etc.
- Attach: Bank statements, reconciliation statements, GSTR-1/3B comparison, supplier invoices, e-way bills, export documents as relevant

4. If Discrepancy is Valid: Voluntarily pay the differential tax with interest in DRC-03 (Voluntary Payment) and mention this in the ASMT-11 reply. This avoids penalty in most cases.

5. If Discrepancy is Incorrect: Clearly rebut with data and documentary evidence. If officer disagrees with your reply, they may issue ASMT-12 (order confirming demand) or drop the matter.

6. Do Not Ignore: Ignoring ASMT-10 allows the officer to proceed to best-judgment assessment under Section 62 (ASMT-13) which can result in ex-parte demand orders with penalty.

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Kollipara Sundaraiah

Aashok Kumar Sharma

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