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MEDIUM SEVERITYSection 61 • CGST Act, 2017

GST Scrutiny Notice (ASMT-10)

ASMT-10 is a scrutiny notice issued when the GST officer finds discrepancies in your filed returns. It is the first step of scrutiny proceedings under Section 61 of CGST Act.

Quick Answer

ASMT-10 is a GST scrutiny notice issued under Section 61 when discrepancies are found in your GST returns. You must reply within 30 days explaining or correcting the differences.

⏰ Deadline: 30 days💰 Penalty: No direct penalty if replied on time

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What is ASMT-10 Notice?

ASMT-10 is issued by the proper officer when discrepancies are noticed in your GST returns during scrutiny. This is NOT a demand notice — it's an opportunity to explain differences before any demand is raised.

The officer scrutinizes your GSTR-1, GSTR-3B, and other returns to check for: - Mismatch between GSTR-1 (outward supplies) and GSTR-3B (summary return) - ITC claimed in GSTR-3B vs ITC available in GSTR-2B - Turnover discrepancies between returns and e-way bills - Late filing or non-filing of returns

If you respond satisfactorily within 30 days, the matter is dropped. If not, it may escalate to Section 73 or 74 proceedings.

Why You Received ASMT-10 Notice

  • •Mismatch between GSTR-1 and GSTR-3B figures
  • •Excess ITC claimed compared to GSTR-2B
  • •Turnover difference between returns and e-way bills
  • •Non-reconciliation of outward supplies
  • •Late filing of GSTR-1 or GSTR-3B

How to Respond to ASMT-10 Notice — Step by Step

  1. 1Read the notice carefully and note all discrepancies mentioned
  2. 2Reconcile your GSTR-1 and GSTR-3B for the relevant period
  3. 3Check ITC claims against GSTR-2B/2A
  4. 4Prepare a detailed explanation for each discrepancy
  5. 5File reply in Form ASMT-11 within 30 days
  6. 6Attach supporting documents (invoices, ledgers, bank statements)

Documents Required for ASMT-10 Reply

  • 📄GSTR-1 and GSTR-3B copies for the period
  • 📄GSTR-2B reconciliation statement
  • 📄Sales and purchase registers
  • 📄Bank statements
  • 📄E-way bills (if applicable)
  • 📄ITC register with invoice-wise details

Expert Tips for ASMT-10 Reply

✅Always reply within 30 days — don't ignore this notice
✅Address each discrepancy point-by-point
✅If you made an error, file amendment and mention it in reply
✅Attach reconciliation statements showing correct figures
✅Keep tone professional and cooperative

Frequently Asked Questions About ASMT-10

What is ASMT-10 notice in GST?

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ASMT-10 is a scrutiny notice issued under Section 61 of CGST Act when the GST officer finds discrepancies in your filed returns. It asks you to explain or rectify the differences within 30 days.

How to reply to ASMT-10 notice?

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Reply using Form ASMT-11 within 30 days. Address each discrepancy mentioned, provide explanations with supporting documents, and if there was a genuine error, file amendments and reference them in your reply.

What happens if I don't reply to ASMT-10?

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If you fail to reply within 30 days or your reply is unsatisfactory, the officer may initiate demand proceedings under Section 73 (without fraud) or Section 74 (with fraud), which carry penalties of 10% to 100% of tax due.

Is ASMT-10 a demand notice?

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No, ASMT-10 is NOT a demand notice. It is a scrutiny notice asking for explanation. No tax demand is raised at this stage. It's your opportunity to clarify before any demand is made.

Can I file revised return after receiving ASMT-10?

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You cannot revise GST returns, but you can file amendments in the next period's return. Mention this correction in your ASMT-11 reply and attach proof of amendment.

Related GST Notices

DRC-01high

GST Show Cause Notice (DRC-01)

Section 73high

GST Notice Under Section 73

Section 74critical

GST Notice Under Section 74 (Fraud)

ASMT-12medium

GST Provisional Assessment Order (ASMT-12)

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