What is a GST scrutiny notice in ASMT-10?
What Form GST ASMT-10 is, why the officer issues it under section 61 of the CGST Act, the 30-day reply window in ASMT-11, and how the case moves to ASMT-12, section 73 or section 74 next.
In this guide
Form GST ASMT-10 is the scrutiny notice an officer issues under section 61 of the CGST Act when the returns you filed show a discrepancy. It sets out each discrepancy and asks for an explanation, and the registered person must reply in Form GST ASMT-11 within 30 days, or a longer period the officer allows. A satisfactory reply closes the case in ASMT-12; an unsatisfactory one moves it to audit, inspection, or a demand under section 73 or section 74.
What is Form GST ASMT-10?
Form GST ASMT-10 is a scrutiny notice. The proper officer issues it under section 61 of the CGST Act after comparing the returns you filed and finding a discrepancy in them. The notice lists each discrepancy and asks you to explain it. It is an intimation and a request for an explanation, not a tax demand.
The procedure sits in rule 99 of the CGST Rules. The officer records the discrepancy in ASMT-10, you reply in Form GST ASMT-11, and the case is closed in Form GST ASMT-12 when the explanation is accepted.
Why does an officer issue ASMT-10?
The officer issues ASMT-10 because scrutiny of your returns threw up a discrepancy. Section 61(1) lets the proper officer scrutinise the return and related particulars to verify their correctness. When the numbers do not line up, the discrepancy is put to you in ASMT-10 for an explanation.
The usual triggers are internal mismatches across the returns: outward tax declared in GSTR-1 against GSTR-3B, input tax credit claimed in GSTR-3B against GSTR-2B, or credit that falls under the blocked credit list in section 17(5). Each of these is a return particular section 61 can scrutinise.
How long do I get to reply?
Thirty days from the date the notice is served. Rule 99(1) requires the registered person to furnish the explanation in Form GST ASMT-11 within 30 days of being informed, or within a further period the officer allows on request. The 30-day clock is the default you plan around.
| Stage | Form | Who acts |
|---|---|---|
| Discrepancy notice | ASMT-10 | Proper officer |
| Explanation or payment | ASMT-11 | Registered person, within 30 days |
| Case closed, explanation accepted | ASMT-12 | Proper officer |
| Not resolved, demand raised | DRC-01 under section 73 or 74 | Proper officer |
How do I reply in ASMT-11?
You reply in Form GST ASMT-11 on the GST portal, taking each discrepancy in the notice in turn. For every point either explain it with the figure and the return line it comes from, or accept it and pay the tax and interest.
- Read section 61 and match each discrepancy in ASMT-10 to the return it came from.
- Reconcile GSTR-1, GSTR-3B, and GSTR-2B for the period and pull the exact figures for each gap.
- Where the return was right, explain the gap in ASMT-11 with the supporting number and document.
- Where the return was wrong, accept under section 61(2), pay through Form GST DRC-03, and report it in ASMT-11.
- File ASMT-11 within the 30-day window, or seek an extension first.
What happens after I reply?
If the officer is satisfied, the scrutiny closes. Rule 99(3) provides that where the explanation is acceptable, the officer informs you in Form GST ASMT-12 and takes no further action on that scrutiny. That order is your evidence the discrepancy was resolved.
If no satisfactory explanation is furnished within 30 days, or you accept the discrepancy but do not correct it, section 61(3) lets the officer move on. The next step can be audit under section 65, special audit under section 66, inspection under section 67, or a demand under section 73 or section 74.
Is ASMT-10 the same as a tax demand?
No. ASMT-10 is the scrutiny stage under section 61; a demand is a later stage under section 73 or section 74 and arrives as a show cause notice in Form GST DRC-01. Section 73 covers tax short paid for reasons other than fraud; section 74 covers cases involving fraud, wilful misstatement, or suppression of facts, and carries a higher penalty.
The practical point is that a good ASMT-11 reply can stop the case before it ever becomes a DRC-01. Answering scrutiny well is cheaper than contesting a demand.
Why do scrutiny replies fail?
- Missing the 30-day window in rule 99(1) and asking for time too late.
- Treating ASMT-10 as a demand and either paying blindly or ignoring it.
- Replying in prose without the figure and return line behind each discrepancy.
- Accepting a discrepancy under section 61(2) but not actually paying and intimating it.
- Not keeping the ASMT-12 closure order once the case is resolved.
Where are scrutiny rules published?
Scrutiny of returns lives in section 61 of the CGST Act and rule 99 of the CGST Rules, and CBIC issues instructions and circulars on how officers run scrutiny. For the demand stage that can follow, read our GST late fee and interest guide. Complied AI keeps CBIC / GST updates in one feed so you can open the instruction or circular behind a scrutiny drive, and read section 61 next to it.
Practical checks
Common questions
How many days do I have to reply to ASMT-10?
Thirty days from the date the notice is served, under rule 99(1) of the CGST Rules read with section 61. The officer can allow a longer period on request, but you should not assume more time; reply inside 30 days in Form GST ASMT-11 or ask for an extension before the window closes.
What happens if I ignore an ASMT-10 notice?
Section 61(3) lets the officer proceed if no satisfactory explanation is furnished within 30 days, or if the person accepts the discrepancy but does not correct it. The officer can then take action under section 65 (audit), section 66 (special audit), section 67 (inspection), or raise a demand under section 73 or section 74. Silence removes your chance to close the case cheaply.
Is ASMT-10 a show cause notice?
No. ASMT-10 is a scrutiny intimation under section 61 that flags discrepancies and asks for an explanation. A show cause notice comes later, under section 73(1) or section 74(1), only if scrutiny is not resolved. Treating ASMT-10 as the demand itself is a common error; it is the stage before any demand.
Can I pay the tax instead of replying to ASMT-10?
Yes. Section 61(2) lets you accept the discrepancy and pay the tax, interest, and any amount due, then inform the officer. You report the payment in Form GST ASMT-11 or through Form GST DRC-03. Paying and intimating in time usually closes the scrutiny in Form GST ASMT-12 without a section 73 or 74 demand.
Which form closes a GST scrutiny case?
Form GST ASMT-12. Rule 99(3) provides that where the officer is satisfied with the explanation, he informs the registered person in ASMT-12 and no further action is taken on that scrutiny. Keep the ASMT-12 order in your file as proof the discrepancy was resolved.
Does ASMT-10 come from GSTR-1 vs GSTR-3B mismatches?
Often, yes. A common trigger is outward tax in GSTR-1 not matching tax paid in GSTR-3B, or input tax credit in GSTR-3B exceeding GSTR-2B. Section 61 covers scrutiny of any return, so reconcile GSTR-1, GSTR-3B, and GSTR-2B before you reply, and explain each gap with the underlying figure.
Can I get more than 30 days to answer ASMT-10?
Yes, if the officer allows it. Rule 99(1) fixes 30 days but permits a further period the officer may allow on request. Ask in writing before the 30 days end, state why, and do not wait past the deadline hoping for silence to help you.
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How this guide was prepared
This guide is published by the Complied AI research desk. Its source list and stated position were checked against the official records shown below on 14 September 2026.
Automation, including AI, may assist research, drafting and structure. It does not replace the official record or amount to an independent professional review. Read our editorial standards and corrections policy.
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