GST ASMT-10 notice: what it means and how to reply in ASMT-11

The officer has scrutinised your returns for a period, usually a whole financial year, and listed discrepancies with the tax, interest and other amounts where they can be quantified. ASMT-10 is not a demand and not a show cause notice: it is the step before one, and the cheapest point at which to settle a genuine mismatch.

Check it is genuine. Log in to the GST portal and open Services, User Services, View Notices and Orders. A notice issued on the portal carries a reference number (RFN) that can be checked on the portal’s verify RFN service; a notice that is on neither should be treated with suspicion.

• Tax liability in GSTR-1 higher than in table 3.1 of GSTR-3B
• ITC claimed in GSTR-3B higher than ITC in GSTR-2A
• Reverse charge liability lower than RCM supplies in GSTR-2A, or RCM tax not paid in cash
• ITC from an input service distributor not matching GSTR-2A
• Taxable value lower than the value behind TDS or TCS credits
• Returns not matching e-way bill data

1. Read each discrepancy and its period; download GSTR-1, 3B, 2A/2B and the annual return for the year.
2. Reconcile each item: books against GSTR-1 against GSTR-3B, and ITC in books against GSTR-2A/2B against GSTR-3B.
3. Where the department is right, pay the tax and interest under section 50 through DRC-03 and quote the challan.
4. Where it is not, explain item by item with the reconciliation and documents, such as later amendments, credit notes or invoices.
5. File ASMT-11 on the portal before the deadline, or ask the officer in writing for more time before it runs out.

• The ASMT-10 and the period it covers
• GSTR-1, GSTR-3B, GSTR-2A/2B and GSTR-9/9C for the year
• Item-wise reconciliations for each discrepancy
• Purchase and sales registers, invoices, credit and debit notes, e-way bills
• DRC-03 challans for anything already paid

If no satisfactory explanation comes within 30 days or the extended period, or you accept a discrepancy and do not correct it, the officer may order an audit under section 65 or a special audit under section 66, carry out an inspection under section 67, or move to a show cause notice under section 73 or 74 (periods up to 2023-24) or section 74A (2024-25 onward). See our DRC-01 show cause notice guide. ASMT-10 itself carries no penalty.