What is ASMT-11?
ASMT-11 is the official reply form under GST that a taxpayer files in response to an ASMT-10 scrutiny notice. When a GST officer finds discrepancies in your returns and sends you an ASMT-10 notice under Section 61 of the CGST Act, 2017, you must respond using ASMT-11.
ASMT-10 (Notice)
Sent by the GST officer. Lists discrepancies found in your returns. Asks you to explain. Gives you 30 days to respond.
ASMT-11 (Your Reply)
Filed by you on the GST portal. Explains each discrepancy. Contains legal citations. Requests proceedings to be dropped.
📋 Key Facts About ASMT-11
| Parameter | Details |
|---|---|
| Full Name | Reply to the Notice for Scrutiny of Returns |
| Filed In Response To | ASMT-10 (Scrutiny Notice under Section 61) |
| Where to File | GST Portal → Services → User Services → View Notices |
| Deadline | 30 days from ASMT-10 notice date |
| Legal Basis | Rule 99(2) of CGST Rules, 2017 |
| After ASMT-11 | If satisfactory → ASMT-12 (acceptance) issued. If not → ASMT-13 or demand proceedings. |
What Happens After You File ASMT-11?
- ASMT-12 — If the officer is satisfied with your reply, they issue ASMT-12 (Intimation of Acceptance). Case closed.
- ASMT-13 — If the officer is not satisfied or you don't reply, they issue ASMT-13 (Best Judgement Assessment under Section 62). This is bad — the officer decides your tax liability without your input.
- DRC-01 — If tax is found due, a demand notice DRC-01 is issued after ASMT-13.
This is why a well-drafted ASMT-11 is critical — it's your chance to prevent escalation to Section 62 assessment.
How to File ASMT-11 on the GST Portal — Step by Step
Draft your reply first (before going to the portal)
Prepare a complete written reply addressing every point in the ASMT-10. Gather supporting documents. Do not go to the portal before your reply is ready — the portal session may time out.
Log in to the GST portal
Go to gstin.gov.in and log in with your GSTIN and password.
Navigate to your ASMT-10 notice
Go to Services → User Services → View Notices and Orders. Find the ASMT-10 notice by date or reference number.
Click Reply to open ASMT-11 filing screen
Click on the notice → select Reply. The ASMT-11 form opens. You can type your reply directly or paste it from your prepared draft.
Upload supporting documents
Attach scanned copies of relevant invoices, reconciliation statements, bank statements, or any other documents that support your explanations. Each file must be under 5MB.
Submit and save acknowledgment
Click Submit. The portal generates an acknowledgment with a reference number. Save or screenshot this — it is your proof that you filed ASMT-11 on time.
Generate Your ASMT-11 Reply in 30 Seconds
Enter your notice details — AI drafts a complete ASMT-11 with Section 61 citations, point-by-point responses, and proper legal language. Copy it directly into the GST portal.
Generate My Free Reply →What to Write in ASMT-11 — Key Points
- Reference the ASMT-10: Start by quoting the ASMT-10 notice number and date
- Address each discrepancy: Number each point matching the ASMT-10 — don't skip any
- Cite Section 61: "In response to the notice issued under Section 61 of the CGST Act, 2017..."
- Provide calculations: If the discrepancy is about numbers, provide your reconciliation table
- Name your documents: "As evidenced by purchase invoices at Annexure A..."
- Closing prayer: Request ASMT-12 (acceptance) be issued and proceedings be closed