Responding to a GST ASMT-10 Scrutiny Notice in 30 Days

GST ASMT-10 Notice: How to Respond Within 30 Days

An ASMT-10 notice under Section 61 of the CGST Act 2017 is a scrutiny notice, not a demand notice. The GST officer is asking you to explain discrepancies found between returns you've already filed. Ignoring it or responding inadequately triggers ASMT-11 followed by a best-judgement assessment under Section 63, which can result in tax demands with 18% interest and penalties up to 100% of tax due.

This guide explains what triggers an ASMT-10, how to read the notice, and how to respond through the GST portal within the 30-day window.

For the reconciliation statements and supporting documents to attach with your response, see our companion guide on replying to a GST scrutiny notice.

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What is ASMT-10?

ASMT-10 is a scrutiny notice issued under Section 61 of the CGST Act 2017. The Proper Officer issues it when the automated system or manual review detects discrepancies in returns filed by a taxpayer.

Key characteristics:

• It is a scrutiny notice, not a show-cause notice or demand
• It requires your explanation and supporting documents
• Response deadline: 30 days from the date of issue (extendable by officer)
• Response filed via GST portal under the Notices and Orders section

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Common Triggers for ASMT-10

The GST system cross-matches data across multiple returns and databases. The most frequent triggers:

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How to Read the ASMT-10 Notice

The notice has a standard format. Key sections to identify:

Step 1: Notice Reference Number:** Used when filing your response (ASMT-11). Format: ZZ123456789.

Step 2: Tax Period:** Which month(s) or financial year the discrepancy relates to.

Step 3: Table of Discrepancies:** Lists each specific mismatch:

• Description of discrepancy (e.g., "GSTR-1 turnover exceeds GSTR-3B by Rs. X")
• Amount of discrepancy
• Type (ITC-related, outward supplies, tax payment)

Step 4: Documents Required:** What supporting evidence the officer wants to see (invoices, reconciliation sheets, bank statements).

Step 5: Response Deadline:** Usually 30 days from issue date. Note the exact date, late responses are treated as non-compliance.

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If You Disagree with the Discrepancy

If the officer's basis is factually incorrect:

1. Disagree in ASMT-11: select "Disagree" against that discrepancy
2. Provide detailed explanation, mention the specific legal provision, Circular, or factual reason
3. Attach documentary evidence: invoices, GSTR-1 amendments, supplier communication

If the officer accepts your explanation, the matter closes. If not, the officer can issue a demand order under Section 61(3). You can then appeal to the First Appellate Authority within 3 months.

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Deadlines and Consequences

Deadline Timeline

ASMT-10 Response Timeline

1. Day 0

   ASMT-10 Issued

   Notice appears in your GST portal under View Notices and Orders

2. Day 30

   ASMT-11 Response Deadline

   Must file your reply by this date. Extension possible if requested with valid reason before deadline

3. After Day 30 (no reply)

   Best-Judgement Assessment Risk

   Officer can assess tax liability ex-parte under Section 63 if no response filed

4. Post-Order

   DRC-07 Demand Order

   If officer rejects your reply, demand order issued. Appeal to First Appellate Authority within 3 months