What is Form GST ASMT-10?
Under Section 61 of the CGST Act read with Rule 99, the tax officer performs automated and manual scrutiny of filed GST returns. If discrepancies are detected between your GSTR-1, GSTR-3B, GSTR-2B, or E-Way bills, the officer issues a formal scrutiny notice in Form GST ASMT-10.
Top Causes for ASMT-10 Scrutiny Notices
- GSTR-1 vs GSTR-3B Mismatch: Higher sales declared in GSTR-1 compared to tax paid in GSTR-3B.
- GSTR-2B vs GSTR-3B ITC Mismatch: Excess Input Tax Credit claimed in GSTR-3B compared to eligible ITC in GSTR-2B.
- E-Way Bill vs GSTR-1 Discrepancy: High-value goods transported on E-Way bills not reported in outward supplies.
- Supplier Non-Compliance: ITC claimed from suppliers whose registrations were cancelled retrospectively.
How to Draft Form GST ASMT-11 Reply
- Quantify the exact discrepancy table-by-table.
- If tax was short-paid, deposit the differential tax with applicable interest via Form DRC-03 and attach the payment challan.
- If the discrepancy is due to timing differences or clerical errors, prepare a detailed mathematical reconciliation supported by invoices and bank statements.
- Submit Form GST ASMT-11 online within 30 days. If satisfied, the officer issues an acceptance order in Form GST ASMT-12.