ASMT-10 reply format: how to reply to a GST scrutiny notice, step by step

What an ASMT-10 notice asks, how to reconcile the differences, the structure of a good ASMT-11 reply, documents to attach, and how to file it on the GST portal.

ASMT-10 is a scrutiny notice under Section 61: the officer has compared your returns and found differences. It is not yet a demand. A clear, well-documented reply often closes the case with ASMT-12 (acceptance) - which is why it's worth doing properly.

Common reasons for ASMT-10

GSTR-1 vs GSTR-3B: outward supplies reported differently.
GSTR-3B vs GSTR-2A/2B: ITC claimed more than what suppliers reported.
E-way bills vs returns: goods moved but not reported as sales.
Annual return (GSTR-9) vs monthly returns.
ITC on blocked items (Section 17(5)) or from cancelled suppliers.
Late payment interest not paid.

Step 1: reconcile each point

For every discrepancy in the notice, make a small table: amount per notice, amount per your books, difference, reason. Common, valid reasons:

Amendments made in a later month's GSTR-1.
Credit notes / debit notes.
Advances received and adjusted.
ITC of an earlier year claimed within the time limit (Section 16(4)).
Supplier filed late - ITC now visible in GSTR-2B (attach the screenshot).
Clerical error already corrected in GSTR-9.

Step 2: structure the reply

Heading: To the Proper Officer, reference number, date of ASMT-10, GSTIN, tax period.
Preliminary: you've received the notice and are responding within time.
Point-wise reply: each discrepancy, your reconciliation table and the reason, with the annexure number.
Where you agree: say so and show the payment through DRC-03 (with ARN) along with interest.
Prayer: request that the explanation be accepted and the proceedings be dropped under Rule 99(2) with ASMT-12; and a personal hearing if the officer is not satisfied.
Signature: authorised signatory with name and designation.

Step 3: documents

Invoices, credit notes, ledger extracts, GSTR-2B downloads, e-way bill summaries, DRC-03 challans, CA certificate if the difference is large.

Step 4: file on the portal

Services → User Services → View Additional Notices/Orders → select the notice → Reply → ASMT-11. Upload the reply PDF and annexures (each file has a size limit - split large files), verify with DSC or EVC, and save the acknowledgement.

What happens next

ASMT-12: explanation accepted, case closed.
Show cause notice (DRC-01) under Section 73/74/74A if the officer isn't satisfied - you'll get another chance to reply and a personal hearing.

Paste your notice into Notisaar to get a point-wise draft reply with the reconciliation table, in under a minute.