Services for clients across India. Applicable state, sector and professional requirements are assessed before an engagement.
ASMT-10 is the GST scrutiny notice with a short fuse: the officer has compared your returns against portal data and listed specific discrepancies. The reply that closes it is ASMT-11 — filed in time, reconciling each line, paying what is genuinely due and defending what is not.
When this service is typically required
- An ASMT-10 has landed — the reply checklist
- The discrepancy table cites GSTR-1 vs 3B gaps, 2A/2B vs claimed ITC, or e-way bill mismatches
- Part of the pointed-out amount is genuinely payable and needs DRC-03 strategy
- An earlier casual reply drew a follow-up or a DRC-01A
- Multiple periods or GSTINs received parallel notices
Indicative scope
- Line-wise decode of the discrepancy table and exposure quantification
- Reconciliations for each pointed-out difference with documentary trail
- DRC-03 computation and payment support where a line is genuinely due
- ASMT-11 drafting with legal grounds and annexures; portal filing
- Follow-through on the officer's response, including hearing submissions
Key points at a glance
| Item | Position |
|---|---|
| Reply form | ASMT-11 on the portal, within the time stated (typically 30 days) |
| Outcomes | Acceptance and closure, or escalation towards DRC-01/adjudication |
| Partial payment | DRC-03 on genuine lines narrows the dispute credibly |
| Ignoring it | Converts explainable mismatches into best-judgment demands |
Deliverables
The filed ASMT-11 with annexures, line-wise reconciliation papers, DRC-03 challans where paid, and a closure note or escalation memo depending on the officer's response.
Information and documents generally required
The ASMT-10 and portal case record, returns for the periods, sales/purchase registers, 2A/2B downloads, e-way bill data and relevant agreements or credit notes.
Engagement process
Client responsibilities, assumptions and reliance
Immediate handover of the notice and complete registers — scrutiny timelines don't wait. Payment decisions on genuine lines are the client's, taken on quantified numbers.
Scope exclusions
Adjudication beyond the scrutiny stage, appeals, and other periods/GSTINs not named in the engagement letter are scoped separately.
Frequently asked questions
Is ASMT-10 already a demand?
No — it is scrutiny, the stage where a documented reply can close matters before a demand exists. That is exactly why it deserves a serious reply rather than a two-line denial.
Some lines are correct — we did under-report. Admit them?
Usually yes, with DRC-03 — paying genuine lines while defending the rest is both honest and credible. The line-wise decision sheet puts numbers to it first.
Will the reply certainly close the notice?
No professional can assure an officer's response. A reconciled, in-time ASMT-11 gives the best documented chance of closure and preserves every ground if it escalates.
Can we get more time?
Adjournment requests with reasons are routinely made — but they are a bridge, not a strategy. The reconciliation starts the day the notice arrives.
We have notices for three periods. One engagement?
One engagement can cover them with per-period scopes stated — the reply quality must not dilute across periods, so the letter says exactly what covers what.
The applicable scope, documentation, professional responsibilities and timelines are agreed in an engagement letter before commencement.
GST Notices (all types)GST Compliance (monthly)IMS & ITC Process SetupRequest a Scope DiscussionThis 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.
| Compliance | Due | Note |
|---|---|---|
| GSTR-1 / IFF | 11th of next month | Suppliers must file on time for your buyers’ credit |
| IMS actions (accept/reject/pending) | By the 13th | Decides what enters your GSTR-2B |
| GSTR-3B + tax payment | 20th of next month | ITC auto-locked to 2B from Jul 2026 period |
| GSTR-9 / 9C (FY 2025-26) | 31 December 2026 | 9C if turnover above Rs 5 crore |
| Amnesty / notices | Case-specific | Reply 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.