Quick Answer: ASMT-10 is a scrutiny notice under Section 61 of CGST Act. You reply using Form ASMT-11 on gst.gov.in within 30 days. No CA needed for most cases. Ignore it and it becomes a DRC-01 demand with penalties.
Most ASMT-10 notices are routine. The GST system compared your GSTR-1, GSTR-3B, and GSTR-2B, something didn't match, it flagged you. That's the whole story. No demand yet. No penalty yet. The department is just asking: "Can you explain this?"
Plenty of small traders, shop owners, and freelancers reply to ASMT-10 on their own every month. This guide shows you exactly how. If you're new to GST compliance or recently completed your GST registration, understanding notices like ASMT-10 is equally important.
What is ASMT-10 Notice in GST?
Form ASMT-10 is a scrutiny notice issued under Section 61 of the CGST Act, 2017 read with Rule 99 of CGST Rules. When the GST officer or the automated backend finds a discrepancy between your filed returns and department data, they send you ASMT-10 asking for an explanation.
It is not a demand. It is not a show-cause notice.
In fact, the Gauhati High Court ruled in July 2026 that a GST demand raised without first issuing ASMT-10 is legally void. So receiving ASMT-10 is actually your protection, your chance to explain before things get worse.
ASMT-10 = GST officer's question. ASMT-11 = your answer. ASMT-12 = case closed.
Why Did You Get ASMT-10? Common Reasons
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Discrepancy
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Plain Meaning
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GSTR-1 vs GSTR-3B mismatch
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Sales in GSTR-1 don't match tax paid in GSTR-3B
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GSTR-2B ITC mismatch
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You claimed more ITC than GSTR-2B shows
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E-way bill vs return mismatch
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E-way bills suggest higher turnover than declared
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Turnover mismatch with AIS/26AS
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IT department's AIS shows higher receipts
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Supplier didn't file GSTR-1
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You took ITC but supplier never deposited tax
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Ineligible ITC claimed
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ITC taken on blocked credits (vehicles, personal expenses)
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E-invoice not generated
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Invoices in GSTR-1 but no e-invoice despite eligibility
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One rule to know: the same discrepancy cannot be raised again via ASMT-10 for the same financial year. Different grounds can trigger a fresh notice, but same issue twice is not allowed.
ASMT-10 vs DRC-01: Not the Same Thing
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Point
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ASMT-10
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DRC-01
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Legal basis
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Section 61 CGST Act
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Section 73/74 CGST Act
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What it is
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Scrutiny notice
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Demand/show-cause notice
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Your reply form
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ASMT-11
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DRC-06
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Penalties at this stage
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None yet
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Can be demanded
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Reply window
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30 days
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As stated in notice
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If ignored
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Escalates to audit or DRC-01
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Assessment order + recovery
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Reply correctly to ASMT-10 and the case never becomes a DRC-01. That's why this stage is the cheapest place to close a GST dispute.
How to Check Your ASMT-10 on GST Portal
1. Log in to gst.gov.in
2. Go to Services → User Services → View Additional Notices and Orders
3. Find the notice type "ASMT-10"
4. Click the reference number, download the PDF
Inside the notice, note:
- Notice Reference Number (needed for filing ASMT-11)
- Tax period (which month/year is flagged)
- Discrepancy table (amounts and type of mismatch)
- Reply deadline (count from date of service, not when you spotted it)
Warning: GST portal notices don't always send email alerts. Log in at least once a month. A missed deadline because "I didn't see the notice" won't save you.
Documents to Collect Before Replying
- GSTR-1, GSTR-3B, GSTR-9 for the flagged period
- GSTR-2A and GSTR-2B for the same period
- Purchase and sale invoices related to disputed entries
- E-way bill reports (if turnover mismatch is the issue)
- DRC-03 payment challan (if paying any admitted tax)
- Supplier details and their GSTR-3B filing status (for ITC cases)
Don't dump everything you have. Attach only what directly addresses the specific discrepancy in the notice.
How to File ASMT-11 on the GST Portal
Go back to the same notice on the portal. On the case details page, there's a Replies tab. Click it, then click Notice to open the ASMT-11 form. Your GSTIN, the notice reference number, and the tax period fill in automatically. Check them once.
For each discrepancy the officer listed, you have two choices. Either you explain it and contest it with a reconciliation and documents, or you admit it, pay through DRC-03, and mention that payment reference in the reply. Some notices have multiple rows where you'll do one on some rows and the other on the other rows. Both options can exist in the same reply.
Upload your documents as PDFs. Keep them under 2MB each, the portal gets temperamental with larger files. Review the full reply, then submit using EVC, which is just OTP-based verification. DSC is not required for most businesses, proprietorships, individuals. After submission, save the Acknowledgement Reference Number and track status from the same notices page.
What to Actually Write in ASMT-11 (Sample Format)
Most people know the steps but freeze when the text box opens. Here's a basic format:
Reference: Reply to Form GST ASMT-10 Ref. No. [XXXX], dated [DD/MM/YYYY], Tax Period [Month, FY]
Respected Sir/Madam,
We, [Business Name], GSTIN [XXXXXXXXXXXXXXXXX], submit our reply as follows:
Discrepancy 1: [Copy the discrepancy from the notice]
Our Explanation: The difference of ₹[X] in GSTR-2B and GSTR-3B ITC arises because invoices from M/s [Supplier Name], GSTIN [XXXXXXXXXX], were filed by the supplier in [Month+1] instead of [Month]. The credit appeared in GSTR-2B only in the subsequent month. Reconciliation attached as Annexure A.
Discrepancy 2: [Next item if any]
Our Explanation: [...]
We request closure of proceedings through Form ASMT-12.
Yours faithfully,
[Authorized Signatory]
[Date]
For a nil discrepancy reply (when you think no mismatch actually exists): same structure, just state "On reconciliation, no discrepancy exists because..." and show your workings.
What Happens After You File ASMT-11?
If the officer is satisfied: ASMT-12 is issued. Case closed. File it away and keep it permanently.
If the officer is not satisfied or you didn't reply: They can push to:
- Audit under Section 65
- Inspection/seizure under Section 67
- Tax determination under Section 73 (genuine error) or Section 74 (fraud)
Section 73/74 orders come with up to 100% penalty plus 18% interest. Getting a clean ASMT-12 avoids all of that.
30-Day Deadline and Extensions
Default window is 30 days from the date the ASMT-10 was served. Extensions are possible but not guaranteed. They depend on the officer.
If you need more time, submit a written request before the 30 days run out, explaining why (large data volume, reconciliation in progress, etc.). Don't assume the extension is granted until you see confirmation.
Treat 30 days as a hard deadline.
When Should You Hire a CA?
Reply yourself when:
- It's a clear timing difference (supplier filed late, credit reflected next month)
- The amount is small and your records are clean
- It's a first-time notice on a routine GSTR-2B mismatch
Get professional help when:
- Large ITC amounts are flagged and penalties could be significant
- Multiple years are covered
- The notice uses language pointing to Section 74 (fraud/suppression)
- You've already received several notices and this is part of a pattern
- Your books for that period are incomplete
For most small businesses getting their first ASMT-10 on a timing ITC mismatch, a CA is not necessary. A clear reconciliation table and a calm explanation do the job.If you need professional assistance, you can explore GST Notice Help from FreeGST.
Frequently Asked Questions
Q1. What is ASMT-10 in GST?
A scrutiny notice under Section 61 of CGST Act. The officer found a discrepancy in your returns and wants an explanation. Not a demand, not a penalty.
Q2. How to reply ASMT-10 without CA?
Log in to gst.gov.in → Services → User Services → View Additional Notices and Orders → open ASMT-10 → click Reply → fill ASMT-11 → attach documents → submit via EVC.
Q3. What is the difference between ASMT-10 and DRC-01?
ASMT-10 is a question at scrutiny stage. DRC-01 is a formal demand notice. ASMT-10 comes before DRC-01. Good ASMT-11 reply = no DRC-01.
Q4. Can I get an extension for ASMT-10 reply?
You can request one, but it's the officer's call. No automatic right to extension. File the request before 30 days are over.
Q5. What is ASMT-12?
The closure order. When the officer accepts your ASMT-11 reply, they issue ASMT-12 and the scrutiny ends.
Q6. Is DSC required for ASMT-11?
No. EVC (OTP) works for most taxpayers including proprietors and small businesses.
Q7. My notice was issued by mistake. Should I still reply?
Yes. File ASMT-11 explaining why no discrepancy exists. Don't ignore it hoping it goes away.
Q8. Supplier didn't file GSTR-1 and I got ASMT-10 for ITC. Now what?
Explain in ASMT-11 that the mismatch is due to the supplier's non-filing, not your error. Attach your purchase invoice and payment proof. Courts have supported buyers in genuine cases like this.
Final Word
ASMT-10 is a question, not a verdict. A reconciliation sheet and a straight explanation close most cases at ASMT-12 with zero demand. The only reply that guarantees a bad outcome is no reply.
More free GST guides and notice reply tools at freegst.co
Author Bio
Chanchal Gabrani is a GST and business compliance specialist at FreeGST.co, helping businesses, startups, and MSMEs understand GST registration, returns, and compliance through practical, up-to-date guidance.