GST ASMT-10 Scrutiny Notice: Meaning, Reply Checklist and ASMT-11 Response

GST ASMT-10 is a scrutiny notice. It generally means that the proper officer has scrutinised returns with available information and identified discrepancies requiring explanation.

For professional help, see GST Services.

What ASMT-10 means

Under GST return scrutiny, the officer may issue FORM GST ASMT-10 informing the taxpayer of discrepancies and seeking an explanation within the time specified in the notice. CBIC rules refer to a period not exceeding fifteen days from service of notice, as specified in the notice.

The taxpayer's reply is generally in FORM GST ASMT-11.

Common discrepancies

• GSTR-1 outward supplies higher than GSTR-3B turnover;
• ITC claimed in GSTR-3B not matching supplier data;
• taxable value/rate differences;
• e-way bill turnover not matching returns;
• e-invoice data mismatch;
• reverse-charge liability not discharged;
• excess ITC reversal or non-reversal;
• tax payment mismatch.

Practical checklist

• Download ASMT-10 and annexures.
• Identify tax periods covered.
• Reconcile GSTR-1, GSTR-3B and books.
• Reconcile ITC with purchase register and supplier records.
• Check credit notes/debit notes.
• Review e-way bill/e-invoice data where relevant.
• Prepare period-wise working.
• Decide whether tax, interest or reversal is accepted.
• Prepare ASMT-11 with evidence.

Why reconciliation matters

A good ASMT-11 reply should not merely say "records are correct". It should explain the difference. For example, GSTR-1 may include invoices later amended, credit notes may affect GSTR-3B, or ITC may relate to eligible invoices appearing later in supplier data.

Possible outcomes

The officer may accept the explanation and close the matter. If the explanation is not satisfactory or admitted tax is not paid, further proceedings may follow, including demand proceedings.

Use the GST Interest Calculator for broad interest context if delayed tax payment is involved.

Official references

• CGST Act, Section 61 and related provisions, CBIC
• GST assessment/audit rules - scrutiny of returns, CBIC

This article is reviewed in July 2026. Actual reply depends on the notice, tax period, records and portal status.