GST ASMT-10 Scrutiny Notice: How to Respond (2026)
What a GST ASMT-10 scrutiny notice flags, how to reply in Form ASMT-11, the time limit, and what happens if you do not respond. Last verified October 2026.
How to · GST · Scrutiny
A GST ASMT-10 is an inquiry, not a demand. The officer has looked at your returns, found a discrepancy, and wants you to explain it. Handled well, it ends there. Ignored, it can grow into an audit, an inspection, or a show-cause notice and demand. This page explains what an ASMT-10 flags, how to reply in Form ASMT-11, the time limit, and what happens if you do not respond. Last verified October 2026.
- What it is: an ASMT-10 is a scrutiny notice under Section 61 read with Rule 99, asking you to explain discrepancies in your returns. It is an inquiry, not a demand.
- How to reply: answer in Form ASMT-11, explaining each item with proof, or accept and pay through DRC-03 and refer to the payment.
- Time limit: reply within thirty days of receipt, extendable by the officer in appropriate cases.
- If ignored: the officer can escalate to an audit, an inspection, or a show-cause notice and demand under Section 73, 74 or 74A.
01What a GST ASMT-10 is
Form GST ASMT-10 is a scrutiny notice. Under Section 61 of the CGST Act, read with Rule 99 of the CGST Rules, the proper officer may scrutinise your returns to verify that they are correct. If the officer finds a discrepancy, the officer issues an ASMT-10 asking you to explain it.
The important point is that an ASMT-10 seeks an explanation, not a payment. It is a chance to clear up a mismatch before it becomes a formal demand. Most ASMT-10 notices come from a simple difference between two returns or between a return and other data the department holds.
An inquiry, not a demand
An ASMT-10 does not create a liability on its own. It asks you to explain. If your explanation is accepted, the matter is closed. Treat it seriously, but do not panic.
02What it usually flags
Common discrepancies raised in an ASMT-10 include:
- a mismatch between the outward supplies in your summary return and your detailed sales statement;
- a difference between the input tax credit you claimed and the credit reflected in the auto populated statement;
- tax shown as payable but not fully paid;
- a mismatch between the value of supplies and the tax charged; or
- differences between GST returns and other filings, such as income tax or e-way bill data.
The notice lists the specific discrepancy and the period. Your reply must address exactly what is listed, figure by figure.
03How to reply in Form ASMT-11
You reply to an ASMT-10 in Form ASMT-11 on the GST portal. There are two ways to respond, and you can combine them.
- Explain the discrepancy. Where you believe your return is correct, explain why, with supporting documents, reconciliations and reasons for each item.
- Accept and pay. Where the officer is right, accept the discrepancy, pay the tax and interest through DRC-03, and refer to that payment in your ASMT-11 reply.
A clear, item by item reply with a reconciliation is far more effective than a general denial. Where there is an obvious bona fide error, it is usually better to pay it early through DRC-03 and record in the ASMT-11 that it was a genuine mistake, not fraud. To see how that payment works, read how DRC-03 works.
04The time limit to reply
You should file your reply in Form ASMT-11 within thirty days of receiving the ASMT-10. The period can be extended by the officer in appropriate cases, but you should request any extension within the original period.
Always read the exact time stated in your own notice, because some notices mention a shorter period. If the officer accepts your explanation, the officer closes the scrutiny by issuing Form ASMT-12, and no further action follows on that point.
05What happens if you do not reply
If you do not reply within the time allowed, or your explanation is not satisfactory, the matter can escalate. The officer may:
- start an audit under Section 65 or a special audit under Section 66;
- order an inspection, search or seizure under Section 67; or
- issue a show-cause notice and demand under Section 73, 74 or, for the financial year 2024-25 onwards, Section 74A.
In other words, the easy inquiry becomes a formal proceeding with penalties. If it reaches that stage, see the DRC-01 show-cause notice for how to reply to a demand.
06Where Claw fits
Claw is an all-in-one legaltech platform for Indian advocates, law firms, and corporate legal teams, combining AI-based case search, an AI legal assistant (Legal GPT), case management, and compliance automation across all Indian courts and tribunals.
An ASMT-10 reply often settles the matter, but if a scrutiny hardens into a demand and you contest it, the fight can climb from the Appellate Authority to the GST Appellate Tribunal and the High Court. Claw lets you search more than 30 crore judgments in under five seconds, so you can study how scrutiny and demand disputes under Section 61 and the demand provisions have been decided. It also tracks the cases, orders and hearings at the relevant forum, one of 9,102 courts, benches and forums, by party or advocate name. Claw does not use the documents you upload to train its AI models.
Create a free Claw account to research scrutiny rulings and keep a GST demand matter in view by party or advocate name. To research the wider body of law, see case search across Indian courts.
07Sources and further reading
- GST portal: gst.gov.in
- CBIC GST (Act, Rules and forms): cbic-gst.gov.in
- India Code (bare Act): indiacode.nic.in
- Claw: clawlaw.in
This page is general information, not legal advice. GST law changes through amendments, notifications and judgments, so check the current text and take advice from a tax professional before you act.
08Frequently asked questions
What is a GST ASMT-10 notice?
It is a scrutiny notice issued under Section 61 of the CGST Act, read with Rule 99, when the officer finds a discrepancy on scrutiny of your returns. It asks you to explain the discrepancy and is answered in Form ASMT-11. It seeks an explanation, not a payment.
How do I reply to an ASMT-10?
File Form ASMT-11 on the GST portal within the time stated. Explain each discrepancy with documents and reconciliations where your return is correct, and where the officer is right, accept it, pay the tax and interest through DRC-03, and refer to that payment in your reply.
What is the time limit to reply to an ASMT-10?
You should reply in Form ASMT-11 within thirty days of receiving the notice. The officer can extend the period in appropriate cases, but request any extension within the original thirty days, and read the exact time stated in your own notice.
What happens if the officer accepts my explanation?
If your explanation is found satisfactory, the officer closes the scrutiny by issuing Form ASMT-12, and no further action follows on that point.
What happens if I do not reply to an ASMT-10?
The matter can escalate. The officer may start an audit under Section 65 or 66, order an inspection under Section 67, or issue a show-cause notice and demand under Section 73, 74 or, for the financial year 2024-25 onwards, Section 74A.
Can I track a GST scrutiny dispute in Claw?
Yes. If a scrutiny becomes a demand and is contested before the Appellate Authority, the GST Appellate Tribunal or a court, Claw tracks it by party or advocate name across 9,102 courts, benches and forums, and lets you search more than 30 crore judgments in under five seconds for related rulings. It tracks and researches the case but does not give legal advice.