GST ASMT-10 notice: scrutiny of returns, reply in ASMT-11
When to reply
Reply in Form ASMT-11 within 30 days, or the time the officer allows, with an explanation or proof of payment.
If it's missed
The officer can move to a demand, with interest and penalty: under section 73 or 74 for periods up to FY 2023-24, and section 74A from FY 2024-25.
What to collect from the client
- 1
GSTR-1 and GSTR-3B for the period
For the months in the notice.
- 2
GSTR-2B and ITC reconciliation
Matching your purchase register with GSTR-2B.
- 3
Sales and purchase registers
For the period in the notice.
- 4
Invoices for the differences
Invoices behind the amounts the notice questions.
- 5
Proof of tax paid (DRC-03)
If any difference was already paid.
General guidance, not legal advice. Every notice is different: go by the section, dates and instructions in the notice itself. Check that it also appears on the GST portal, under Services → User Services → View Notices and Orders.
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