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.
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
Common Triggers for ASMT-10
The GST system cross-matches data across multiple returns and databases. The most frequent triggers:
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 One turnover exceeds GSTR ThreeB 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.
If You Disagree with the Discrepancy
If the officer's basis is factually incorrect:
- Disagree in ASMT-11: select "Disagree" against that discrepancy
- Provide detailed explanation, mention the specific legal provision, Circular, or factual reason
- Attach documentary evidence: invoices, GSTR One 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.
Deadlines and Consequences
Deadline Timeline
ASMT-10 Response Timeline
ASMT-10 Issued
Notice appears in your GST portal under View Notices and Orders
ASMT-11 Response Deadline
Must file your reply by this date. Extension possible if requested with valid reason before deadline
Best-Judgement Assessment Risk
Officer can assess tax liability ex-parte under Section 63 if no response filed
DRC-07 Demand Order
If officer rejects your reply, demand order issued. Appeal to First Appellate Authority within 3 months
