GST · Order
ASMT-12: Order accepting the scrutiny reply — closure
The officer has accepted the explanation given to the scrutiny notice (ASMT-10) and closed the matter. What to do: check the order covers every paragraph and period, then file the order and close the notice. No reply is due — this is an order.
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Key facts
The officer has accepted the explanation given to the scrutiny notice (ASMT-10) and closed the matter. No action is required.
| Form | ASMT-12 (Order accepting the scrutiny reply — closure) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Section 61(2) r/w Rule 99(3), CGST Act & Rules 2017 |
| What it asks of you | No reply is due. Check the order covers every paragraph and period |
| Your time to act | No reply is due — this is an order. |
| What follows | No further step is listed for this document. |
Time allowed
No reply is due — this is an order. Any follow-on dates are listed below.
The date stated on your notice always wins.
What to do now
Check the order covers every paragraph and period
Compare it with the ASMT-10. A paragraph or tax period left out of the closure order can still be taken up.
File the order and close the notice
Link it to the ASMT-10 record and mark the matter closed.
What a written response contains
A written response usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the ASMT-12 order's reference number and date, your GSTIN and the period it covers.
- An answer to each point the order raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point: the returns, books and documents each answer relies on.
- Where it is filed: as stated on the order.
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-12 order?
The officer has accepted the explanation given to the scrutiny notice (ASMT-10) and closed the matter. No action is required.
How much time do I have to act on a GST ASMT-12 order?
No reply is due — this is an order. Any follow-on dates are listed below. The date stated on your notice always wins.
What should I do first about a GST ASMT-12 order?
Check the order covers every paragraph and period. Compare it with the ASMT-10. A paragraph or tax period left out of the closure order can still be taken up.
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.