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GST Return Scrutiny: Replying to ASMT-10 | NDSA
Return scrutiny · ASMT-10

Discrepancies flagged? Explain them properly.

Under return scrutiny, the officer points out mismatches in an ASMT-10 notice and asks you to explain. A good reply closes the matter; a weak one leads to a demand. Here is how points are usually answered.

Reply to my ASMT-10 WhatsApp us
30 daysTo reply
ASMT-11Your reply
ASMT-12Closure
What they flag, what we sendTypical points
GSTR-1 vs 3BSales reported differentlyReconciliationMonth by month
2A or 2B vs 3BCredit above supplier filingsInvoice listWith supplier status
E-way billsMovements without salesExplanationReturns, stock transfers
Books vs returnsTurnover differencesTurnover bridgeAudited accounts to returns
Reverse chargeTax not paidComputationOr proof of payment

Each notice lists specific discrepancies; the reply answers each one.

01 · Process

From notice to closure.

  1. Notice

    ASMT-10

    Discrepancies listed.

  2. Prepare

    Reconciliations

    Evidence for each point.

  3. Reply

    ASMT-11

    Within 30 days, or as allowed.

  4. Accepted

    ASMT-12

    Matter closed.

  5. Not accepted

    Further action

    Audit or show cause.

02 · Examples

Scrutiny replies we’ve filed.

VVela MachinesTurin parent
Situation
Notice on credit higher than GSTR-2A.
What we did
Showed late supplier filings and credit in later periods.
Outcome
Scrutiny closed.
NNordhaus IndiaAarhus parent
Situation
Turnover in books higher than returns.
What we did
Explained exempt and non-GST income with a bridge.
Outcome
Closed without demand.

Illustrative examples with names changed. Every case depends on its own facts.

03 · How we reply

A strong ASMT-11 reply.

  1. 1
    List

    Every point

    Nothing skipped.

  2. 2
    Reconcile

    Each figure

    Month by month.

  3. 3
    Evidence

    Attach proof

    Invoices, statements.

  4. 4
    Pay

    If tax is due

    Voluntarily, with interest.

  5. 5
    Submit

    ASMT-11

    On time.

04 · Common myths

Scrutiny myths.

Related services

More on audits and assessments.

Related pages.

Credit and refunds

Audits and assessments

Demands

Appeals

Wherever you live in Europe

Scrutiny replies across Europe.

We reply to scrutiny notices for Indian entities of groups in every EU country, Switzerland and Norway.

BerlinMunichFrankfurtHamburgStuttgartAmsterdamRotterdamThe HagueEindhovenBrusselsAntwerpLuxembourgParisLyonToulouseDublinCorkStockholmGothenburgCopenhagenHelsinkiOsloZurichGenevaViennaMilanRomeMadridBarcelonaLisbonPortoWarsawKrakówPragueBudapestBucharestTallinnVilniusAthensValletta
05 · FAQs

GST scrutiny questions answered.

What is ASMT-10?
A notice listing return discrepancies.
How long do I have?
30 days, or as allowed.
Which form for reply?
ASMT-11.
What is ASMT-12?
The order closing scrutiny.
What if the reply isn’t accepted?
Audit or a show cause can follow.
Can I pay tax with the reply?
Yes, with interest.
What are common issues?
Credit and turnover mismatches.
Can I ask for more time?
Yes, with reasons.
Is a hearing given?
Not always at this stage.
Can you reply for us?
Yes.

ASMT-10 received? Reply with evidence.

Send us the notice. We’ll reconcile and draft the reply.

Reply to my ASMT-10 +91 9819 000 511

General guidance based on the rules as they stand, including the Income-tax Act, 2025 and the Income-tax Rules, 2026. It is not legal, tax or financial advice for your situation; please contact us before acting on it.