Tax & Compliance 6 Oct 2026 7 min read

How to reply to a GST ASMT-10 notice: ASMT-11 format and checklist

An ASMT-10 is a scrutiny notice, not a demand. Here is what it means, how long you have, and how to structure an ASMT-11 reply that closes the matter.

Accellaw Editorial

Form GST ASMT-10 is issued under Section 61 of the CGST Act, 2017 when an officer scrutinising your returns finds discrepancies — for example, turnover in GSTR-1 that does not match GSTR-3B, or input tax credit claimed in GSTR-3B that exceeds what appears in GSTR-2B. It is not yet a demand. It asks you to explain, and a well-supported reply usually ends the matter.

How long you have

Rule 99 of the CGST Rules requires the reply within 30 days of the notice, or within any further period the officer allows. The reply is filed in Form GST ASMT-11 on the GST portal. If the officer accepts the explanation, the matter is closed in Form ASMT-12. If no satisfactory reply is filed, Section 61(3) allows the officer to move to an audit under Section 65, a special audit under Section 66, or demand proceedings under Sections 73 or 74 — or Section 74A for periods from FY 2024-25 onwards.

Before you write the reply

Read each discrepancy and note the period, the figures and the amount in question.
Reconcile GSTR-1 with GSTR-3B, and GSTR-3B input tax credit with GSTR-2B, for the period.
Check amendments made in later returns — a mismatch is often corrected in a subsequent month.
Pull invoices, credit notes, e-way bills and ledger extracts for each point.
Decide which points you accept and which you contest.

Accept, explain or contest

For each point, the reply should do one of three things. Where the discrepancy is genuine, accept it, pay the tax with interest through Form DRC-03, and give the payment reference in the reply. Where the figures are correct but look wrong — a timing difference, an amendment, or credit reported in another period — explain it with a reconciliation. Where the officer's reading is wrong, say so and cite the provision or the document that shows it.

Sample reply structure

Sample — ASMT-11 reply annexure

To, The Proper Officer [Designation, ward / range] [Office address] Subject: Reply in Form GST ASMT-11 to notice in Form GST ASMT-10, reference no. [number] dated [date], for the period [month / FY] GSTIN: [GSTIN] Legal name: [name of taxpayer] 1. Background We refer to the above notice, in which the following discrepancies have been communicated. Our reply to each point is set out below. 2. Point-wise reply Point 1 — [discrepancy as stated in the notice, e.g. difference of ₹___ between outward supplies in GSTR-1 and GSTR-3B] Reply: [explanation, e.g. invoices nos. ___ were reported in GSTR-1 for ___ but tax was discharged in GSTR-3B for ___. A month-wise reconciliation is enclosed as Annexure A.] Point 2 — [discrepancy] Reply: [explanation, or: "The difference of ₹___ is accepted. Tax of ₹___ with interest of ₹___ has been paid through Form DRC-03, ARN ___ dated ___ (Annexure B)."] 3. Submission In view of the above, we request that the explanation be accepted and the proceedings be closed. We request an opportunity of personal hearing before any adverse view is taken. Annexures A. Reconciliation of GSTR-1, GSTR-3B and GSTR-2B for the period B. Copy of Form DRC-03, if any C. Supporting invoices and ledger extracts [Authorised signatory] [Name, designation] Date: [DD Month YYYY]

Mistakes to avoid

Missing the deadline. If you need more time, ask the officer before it expires, with a reason.
A one-line denial with no reconciliation. The officer needs figures that can be checked.
Answering some points and ignoring others — every point in the notice needs a reply.
Paying the full amount 'to be safe' when part of it is not actually due.

If the matter goes further

If the officer is not satisfied, the next step is usually a show cause notice in Form DRC-01, replied to in Form DRC-06. Under Section 75(4), a personal hearing must be granted where you request one or where an adverse decision is contemplated. An order passed after that can be appealed under Section 107 within three months, with a pre-deposit of 10% of the disputed tax.