What is ASMT-10 Notice?
ASMT-10 is a GST scrutiny notice issued by a GST officer under Section 61 of the CGST Act, 2017. Unlike DRC-01B and DRC-01C which are system-generated, ASMT-10 is issued by a real tax officer after they review your filed returns and find discrepancies that need explanation.
The officer sends ASMT-10 when they notice issues like:
- Mismatch between declared turnover and third-party data (e-way bills, TDS, banking)
- Unusual ITC claims or sudden spike in ITC
- Difference between GSTR-1 and GSTR-3B figures
- Discrepancy between income tax returns and GST returns
- Exports without payment of tax (LUT) discrepancies
📋 Key Facts About ASMT-10
| Parameter | Details |
|---|---|
| Legal Basis | Section 61 of CGST Act, 2017 |
| Issued By | GST Officer (not system-generated) |
| Reply Format | ASMT-11 (filed on GST portal) |
| Reply Deadline | 30 days from notice date (extendable) |
| Reply Portal | GST Portal → Services → User Services → View Notices |
| Consequence of No Reply | Best judgement assessment under Section 62 |
Common Reasons for ASMT-10
| Discrepancy Type | What the Officer Sees | Likely Reason |
|---|---|---|
| Turnover mismatch | GST turnover lower than ITR income | Exempt supplies, non-GST income not separated |
| High ITC claim | ITC-to-turnover ratio unusually high | Capital goods purchase, input service heavy business |
| E-way bill mismatch | E-way bill value > GSTR-1 turnover | B2C supplies, exempt supplies not in GSTR-1 |
| Export discrepancy | Export under LUT but refund not claimed | Accumulated ITC, decision not to claim refund |
| Nil return but activity | Filed nil return but e-way bills generated | Job work, delivery challans, own goods movement |
How to Reply ASMT-10 — Step by Step
Read the notice carefully — identify each discrepancy
ASMT-10 will list specific discrepancies with amounts. Read each point carefully. Note the return period, the amount of discrepancy, and exactly what explanation is being sought.
Gather supporting documents
Based on the type of discrepancy, collect: purchase invoices, GSTR-2A/2B, e-way bills, bank statements, income tax return, balance sheet, delivery challans, or LUT certificate. Organise them point-by-point matching the notice.
Draft your reply (ASMT-11) addressing each point
Your reply must address every discrepancy mentioned in the ASMT-10. For each point: state the reason, provide supporting calculations, cite relevant legal provisions, and attach document references. Cite Section 61 of CGST Act 2017 in your response.
If discrepancy is genuine — pay the tax
If any point in the notice reveals actual under-payment of tax, pay the differential tax via DRC-03 (voluntary payment) before submitting your reply. Mention the DRC-03 payment reference in your ASMT-11.
Submit ASMT-11 on the GST portal within 30 days
Go to GST Portal → Services → User Services → View Notices and Orders → find your ASMT-10 → click Reply → file ASMT-11. Upload your reply document and supporting attachments.
Generate Your ASMT-10 Reply in 30 Seconds
AI-drafted ASMT-11 reply with Section 61 citations, point-by-point response structure, and proper legal format.
Generate My Free Reply →Key Legal Provisions for ASMT-10 Reply
- Section 61, CGST Act 2017 — Scrutiny of returns (basis for ASMT-10)
- Section 62, CGST Act 2017 — Best judgement assessment if no reply
- Section 73, CGST Act 2017 — Demand for tax not paid (no fraud)
- Section 74A, CGST Act 2017 — Applicable for periods from 1 November 2024 onwards (replaces 73/74 for new periods)
- Rule 99, CGST Rules 2017 — Scrutiny of returns procedure