somesh@sschandak.com
Thane | Mumbai | Bangalore
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A GST notice has a clock on it, a specific legal basis behind it, and a department that has already seen your data. The reply that works is the one that answers the exact discrepancy with reconciliations and law — filed inside the deadline, in the prescribed form, with every annexure it will be judged on.

When this service is typically required

  • An ASMT-10 scrutiny notice lists discrepancies between returns and portal data — how ASMT-10 works
  • DRC-01/01A intimations propose tax, interest or penalty
  • ITC has been questioned for vendor non-filing or GSTR-2A/2B gaps
  • Registration is threatened with suspension or cancellation (REG-17/SCN)
  • Refund applications have drawn deficiency memos or rejections
  • An audit under Section 65 or an inspection has produced observations

Indicative scope

  • Notice decode: provision invoked, period covered, exact discrepancies, reply deadline
  • Data assembly: returns, GSTR-2A/2B, e-way bill and books reconciliations for the noticed period
  • Draft reply with legal grounds (sections, rules, circulars, applicable case law) and annexures
  • Portal filing in the prescribed form and follow-through on further communications
  • Where the matter escalates: adjudication replies and first-appeal support

Key points at a glance

ItemPosition
ASMT-10 replyASMT-11 within 30 days (or the period the notice states)
DRC-01AOpportunity to pay/contest before the formal SCN — often the least costly exit
Personal hearingA right worth exercising — attendance and submissions are part of scope
Missed deadlinesConvert explainable mismatches into best-judgment demands

Deliverables

The filed reply with annexures, the reconciliation working papers behind every number in it, a position note recording the legal grounds argued, and a closure/next-steps memo after the officer's response.

Information and documents generally required

The notice and portal correspondence, returns and books for the noticed period, purchase/sales registers, vendor communications where ITC is questioned, and prior replies if any round has already happened.

Engagement process

01 · Notice assessmentBasis, exposure and deadline mapped on day one.
02 · Engagement termsScope and fees fixed for the round in question.
03 · ReconciliationThe discrepancy is traced to its actual cause.
04 · Reply & filingDraft discussed, finalised, filed with annexures.
05 · Follow-throughHearings and further communications handled.

Client responsibilities, assumptions and reliance

The client provides complete, truthful records for the period and timely instructions on the draft. Replies rely on the information provided; concealment discovered later changes both the position and the engagement.

Scope exclusions

Tribunal (GSTAT) and court proceedings, and periods or notices not listed in the engagement letter. Each subsequent round is scoped afresh — a reply engagement is not an open-ended retainer.

Frequently asked questions

The deadline is three days away. Can anything be done?

Usually yes — an adjournment request with reasons, or a holding reply preserving rights, buys the time a proper reconciliation needs. Send the notice immediately rather than on the last day.

Should we just pay and close it?

Sometimes — where the discrepancy is real and small, DRC-03 payment can be the economic answer. The decode step quantifies exposure with interest and penalty first, so paying versus contesting is a calculation, not a guess.

Will the reply definitely close the notice?

No one can assure a departmental outcome. A reconciled, law-backed, in-time reply gives the officer a documented basis to drop or narrow the demand — and preserves every ground if the matter travels up.

Can you handle only the drafting while our accountant files?

Yes — drafting-plus-review with filing done in-house is a common split; the engagement letter records who does what.

Do you appear before the officer?

Personal hearings and submissions before GST authorities are within scope where engaged. Representation before appellate forums is scoped separately.

Discuss this requirement

The applicable scope, documentation, professional responsibilities and timelines are agreed in an engagement letter before commencement.

ASMT-10 Scrutiny ReplyGST ComplianceRegistration RevocationRequest a Scope Discussion

This page describes the service in general terms as on 6 August 2026 and is not professional advice or an assurance of any outcome. Registrations, filings, refunds and departmental outcomes depend on facts and the concerned authority. Figures and due dates change; verify current positions before acting.

GST update — July 2026From the July 2026 tax period, GSTR-3B Table 4A ITC is hard-locked to GSTR-2B — your credit now depends on monthly IMS actions.Read the IMS & hard-locking guide →
Key due dates at a glance — FY 2026-27
ComplianceDueNote
GSTR-1 / IFF11th of next monthSuppliers must file on time for your buyers’ credit
IMS actions (accept/reject/pending)By the 13thDecides what enters your GSTR-2B
GSTR-3B + tax payment20th of next monthITC auto-locked to 2B from Jul 2026 period
GSTR-9 / 9C (FY 2025-26)31 December 20269C if turnover above Rs 5 crore
Amnesty / noticesCase-specificReply windows are short — usually 15-30 days

Dates as generally applicable on 15 July 2026; extensions/notifications can change them — confirm current dates before relying.

What's Included

  • Notice decode: provision invoked, period covered, exact discrepancies, reply deadline
  • Data assembly: returns, GSTR-2A/2B, e-way bill and books reconciliations for the noticed period
  • Draft reply with legal grounds (sections, rules, circulars, applicable case law) and annexures
  • Portal filing in the prescribed form and follow-through on further communications
  • Where the matter escalates: adjudication replies and first-appeal support

Our Process

1
Notice assessment

Basis, exposure and deadline mapped on day one.

2
Engagement terms

Scope and fees fixed for the round in question.

3
Reconciliation

The discrepancy is traced to its actual cause.

4
Reply & filing

Draft discussed, finalised, filed with annexures.

5
Follow-through

Hearings and further communications handled.

Get Started

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