What is the ASMT-10 Notice in GST? How to Reply to ASMT-10 Notice?

 Have you ever received a GST Scrutiny Notice and caught yourself thinking, ‘What shall I do now? Well, it happens with everyone who is not aware of the solution. But don’t worry, we are here to help you. In this blog, we are going to explain how to reply to the GST notice ASMT-10 in a step-by-step process.

What is the GST ASMT-10 Notice? 

In simple terms, the GST ASMT-10 is a scrutiny notice issued by the GST department to a taxpayer in case of discrepancies found in GST returns. It is a red flag that something in your return does not correlate with the expectations of the tax authorities.

This notice is issued by the GST authorities whenever they require additional information on your returns, including mismatches in the invoices, wrong ITC claims, or inconsistencies in the HSN code. Getting such a notice may seem like the end of the world, but it is not. The trick is to respond timely and properly.

Common Reasons for Receiving a GST ASMT-10 Notice 

Are you wondering why you got the GST ASMT-10 notice? Here are the top reasons behind receiving the GST ASMT-10 notice:

Mismatch in GST Returns: In case the information you have given in GSTR-1 and GSTR-3B does not match.

Incorrect ITC Claims: If there are incorrect or inaccurate Input Tax Credit claims, or if the credit claimed is more than what can be claimed.

Unreported Income or Transactions: If you did not report some sales or income in your returns.

Discrepancies in HSN or SAC codes: If the HSN/SAC codes on your invoices don’t align with what’s expected.

These are a few common reasons that may trigger the GST ASMT-10 notice. One thing you must know is that receiving does not mean you have made a mistake; they are just asking for clarification.

Format of ASMT-10 Notice

 Your Details: Your GSTIN, business name, address, and the tax period in question.

 Discrepancy Details: A description of what’s being questioned in the notice

 Tax Officer Info: he name, designation, and Document Identification Number (DIN) of the officer issuing the notice.

 Info on Action to be Taken: An explanation request, which may include a reference to tax, interest, or penalties that you may have to pay if the issue is not resolved.

How to Reply to GST Notice ASMT-10?

 When business owners receive GST ASMT-10, most of them panic. For them, it is like the end of their business journey and endless scrutiny. In the ASMT-10 notice, this should not be the case. Here is the step-by-step process on how to reply to the GST notice ASMT-10:

Step 1: Don’t Panic, Read Carefully

 Firstly, you don’t have to panic. Read all the details carefully and understand what discrepancy they have identified, and they are seeking clarification for the same.

Step 2: Check Your Records

 Get your books of accounting, invoices, and GST filings. Compare your GSTR-1, GSTR-3B, GSTR-2A/2B, and e-way bills.

Find out:

1. Errors in your filings (like a missed invoice).

2. Supplier issues (did they file their returns?).

3.    System glitches (sometimes the GST portal lags in updating data).

Step 3: Prepare Your Response

 You have two options:

 1. Accept the mistake: If you have identified that a mistake has been made from your end, accept it and pay the tax penalty via Form DRC-03. Don’t forget to attach proof of payment in your reply.

2. Disagree and clarify: If you think that the notice is baseless, find the evidence to support your argument. In supporting documents, you can share invoices, bank statements, e-way bills and stock registers. For this purpose, you have to use Form ASMT-11

 Step 4: Respond Online via ASMT-11

If you want to reply to the ASMT-10 GST notice, log in to the GST Portal first. Go to ‘Services’ > ‘View Additional Notices/Orders’ > Click on the ‘View’ button for the corresponding notice.

 Here’s how you can structure your reply:

• Address each and every point raised in the notice.
• You may use a tabular structure for more readability.
• Upload invoices, ledgers, e-way bills, or bank statements.
• If applicable, you may cite GST circulars or court rulings.

Step 5: Submit on the GST Portal

Submit your response to the notice using the DSC or EVC via the GST Portal.

Once submitted, you have to track the status. It may pass through from the following status:

1. Pending for action by the tax officer

2. Closed

3. Pending for reply by the taxpayer

4. Reply furnished; pending for order by the tax officer

5. Reply not furnished, pending for order

6. An order issued for dropping proceedings

7. Recommended for action under section 73

8. Recommended for action under section 74

9. Recommended for audit under section 65

10. Recommended for special audit under section 66

11.  Recommended for survey/inspection under section 67

12.   Pending for order by the tax officer

 Over to You

 Receiving the GST ASMT-10 notice can feel like the end of your business journey, but in reality, it is not so. It is just a scrutiny, and a chance to fix the errors; no need to panic. If you repeatedly make mistakes in GST return filing or want to prevent them, we recommend that you sign up for Munim GST Return Filing software. Our software enables you to file accurate GST returns every time.

Frequently Asked Questions

How to find ASMT-10 in GST?​

You can find the ASMT-10 notice by logging in to the GST portal. Go to Services > User Services > View/Download Notices and Orders.

How to download gst ASMT-10​?

To download your GST ASMT-10 notice, log in to the GST portal, head to User Services > View/Download Notices and Orders, and select the ASMT-10 notice. Once it is opened, you will see a download option.