GST · Notice
ASMT-10: Scrutiny of returns — discrepancy notice
The officer has scrutinised the returns and found discrepancies. What to do: list every discrepancy separately, then prepare reconciliations. Time to reply: 30 days from the date of the notice; the date stated on your notice always wins.
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Key facts
The officer has scrutinised the returns and found discrepancies. This is an explanation stage, not a demand — a good reply usually ends the matter.
| Form | ASMT-10 (Scrutiny of returns — discrepancy notice) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Section 61 r/w Rule 99, CGST Act & Rules 2017 |
| What it asks of you | A reply in ASMT-11, within the time allowed |
| Your time to act | 30 days from the date of the notice; the date stated on your notice always wins. |
| Reply or appeal in | ASMT-11 |
| If it is ignored | No reply, or an unsatisfactory one, can lead to audit under Section 65, special audit under Section 66, inspection under Section 67, or proceedings under Section 73 / 74 / 74A. |
Time allowed
Reply: 30 days from the date of the notice. Rule 99(1) allows up to 30 days from service of the notice.
The date stated on your notice always wins.
More time: The officer may permit a further period (Rule 99(1)); ask in writing before the 30 days run out.
What to do now
List every discrepancy separately
Answer each paragraph in the same order and numbering as the notice. Unanswered paragraphs are treated as accepted.
Prepare reconciliations
GSTR-1 vs GSTR-3B vs GSTR-2B vs books, plus the annual return where the year is closed. Attach the workings, not just conclusions.
File the reply in ASMT-11 with annexures
Where a discrepancy is accepted, pay through DRC-03 and say so in the reply — that usually closes the paragraph.
Track the outcome
An accepted explanation is recorded in ASMT-12. If nothing is received, follow up in writing so the file is not escalated for audit or a show cause notice.
What a reply contains
A reply usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the ASMT-10 notice's reference number and date, your GSTIN and the period it covers.
- An answer to each point the notice raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point (from the steps for this notice): prepare reconciliations.
- Where it is filed: ASMT-11.
If it is ignored
- No reply, or an unsatisfactory one, can lead to audit under Section 65, special audit under Section 66, inspection under Section 67, or proceedings under Section 73 / 74 / 74A.
Official sources
Sources checked on 21 October 2026.
- CGST Rules 2017, rule 99 (scrutiny of returns: ASMT-10, ASMT-11, ASMT-12) · read 21 October 2026
Any provision named on this page but not listed here is to be confirmed by our expert team.
Frequently asked questions
What is a GST ASMT-10 notice?
The officer has scrutinised the returns and found discrepancies. This is an explanation stage, not a demand — a good reply usually ends the matter.
How much time do I have to act on a GST ASMT-10 notice?
Reply: 30 days from the date of the notice. Rule 99(1) allows up to 30 days from service of the notice. The date stated on your notice always wins. The officer may permit a further period (Rule 99(1)); ask in writing before the 30 days run out.
What happens if I ignore a GST ASMT-10 notice?
No reply, or an unsatisfactory one, can lead to audit under Section 65, special audit under Section 66, inspection under Section 67, or proceedings under Section 73 / 74 / 74A.
Related guides
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.