Last reviewed: 25 September 2026. An ASMT-10 scrutiny notice means the GST officer has spotted a discrepancy in your returns and wants an explanation - within 30 days of service under Rule 99(2) of the CGST Rules, or such further period as the officer allows. Handled well, it can be closed at the scrutiny stage; ignored, it escalates into a demand with interest and penalty. This guide explains what triggers ASMT-10, the common discrepancies, exactly how to reply in ASMT-11, and how to avoid these notices altogether.
At a glance
What usually triggers it
- Outward tax in GSTR-1 not matching GSTR-3B.
- ITC claimed in GSTR-3B exceeding GSTR-2B.
- Reverse-charge liability not discharged.
- Mismatches with e-way bill data or income-tax turnover.
How to reply, step by step
- Read the notice carefully and identify the exact discrepancy and period.
- Reconcile that item against your returns and books, and prepare a clear working.
- If there is a genuine short payment, pay it through DRC-03; if not, explain with evidence why no liability arises.
- File your explanation in Form ASMT-11 within 30 days of service of the notice (Rule 99(2)), or within any further period the officer has allowed.
Evidence to attach to your ASMT-11 reply
| Discrepancy flagged | Evidence that usually answers it |
|---|---|
| GSTR-1 outward tax higher than GSTR-3B | Invoice-wise reconciliation; amendments made in a later GSTR-1 or GSTR-3B; DRC-03 challan for any genuine short payment |
| ITC in GSTR-3B higher than GSTR-2B | Supplier-wise ITC reconciliation; tax invoices; proof that suppliers reported the invoices in a later period; payment proof for the 180-day condition |
| Reverse charge not discharged | RCM working; GSTR-3B Table 3.1(d) entries; DRC-03 challan with interest where tax was short paid |
| Turnover mismatch with e-way bills or income-tax data | Turnover reconciliation between books, GST returns and the income-tax return; list of cancelled e-way bills, exempt and non-GST supplies, and stock transfers |
A worked example
Suppose an ASMT-10 for FY 2024-25 notes that ITC claimed in GSTR-3B exceeds GSTR-2B by Rs 1,20,000. The reconciliation shows that Rs 95,000 relates to invoices the suppliers reported in their April 2025 GSTR-1 (visible in the next period's GSTR-2B), and Rs 25,000 relates to a supplier who never filed. The ASMT-11 reply would attach the supplier-wise reconciliation and the later-period GSTR-2B for the Rs 95,000, and would accept the Rs 25,000 with a DRC-03 payment of tax and interest. If the officer is not satisfied, the next step for FY 2024-25 would be a show-cause notice under Section 74A, not Section 73 or 74.
What happens next
If the officer accepts your explanation, they issue ASMT-12 and close the matter. If not, it moves to a show-cause notice under Section 73/74 (up to FY 2023-24) or Section 74A (FY 2024-25 onward), so a timely, well-supported reply is your best protection. Most ASMT-10 notices stem from avoidable mismatches - a disciplined monthly reconciliation is the real fix.
Frequently asked questions
What is a GST ASMT-10 notice?
ASMT-10 is a scrutiny notice issued under Section 61 when the officer finds discrepancies while examining your GST returns - for example differences between GSTR-1 and GSTR-3B, or ITC in 3B versus GSTR-2B.
How long do I have to reply?
Rule 99(2) of the CGST Rules gives you 30 days from service of the notice, or such further period as the proper officer permits, to explain the discrepancy in Form ASMT-11. Replying within time and with proper reconciliation is critical.
What are the common discrepancies flagged?
Outward tax in GSTR-1 not matching GSTR-3B; ITC claimed in 3B exceeding GSTR-2B; reverse-charge liabilities not discharged; and mismatches with e-way bill or income-tax data.
What happens if I ignore ASMT-10?
If you do not reply satisfactorily, the officer can proceed with a show-cause notice (DRC-01) under Section 73/74 (up to FY 2023-24) or Section 74A (FY 2024-25 onward) and raise a demand with interest and penalty - so it should never be ignored.
How should I respond?
Reconcile the specific discrepancy, prepare a clear explanation with supporting workings and documents, and file Form ASMT-11 within the deadline. Pay and disclose any genuine short payment through DRC-03 if appropriate.
Can I pay the difference instead of replying?
If the discrepancy reflects a real short payment, you can pay it via DRC-03 and explain that in your reply; if you disagree, you explain with evidence why no liability arises.
What if the officer accepts my reply?
If the explanation is accepted, the officer issues ASMT-12 and the proceedings are closed. If not, it escalates to a show-cause notice.
How do I avoid ASMT-10 notices?
Reconcile GSTR-1, 3B and 2B every month, discharge RCM correctly, and keep documentation ready - most scrutiny notices arise from avoidable mismatches.
We reconcile the discrepancy, draft your ASMT-11 reply, and represent you, aiming to close the matter at the ASMT-12 stage.
GST Notice HandlingGST ASMT-10 Notice ReplyTalk to CA Somesh Chandak & Associates - we handle GST scrutiny notices end to end.
WhatsAppLinkedInSchedule a callDisclaimer: This article is for general guidance only and is not a substitute for advice on your specific facts and the latest law. Please consult before replying.