ASMT 10 & 11 In GST: How to reply scrutiny notice with Format?

The ASMT 10 stands for Notice for intimating discrepancies in the GST return. Whereas, ASMT 11 stands for Reply to the notice issued under section 61 intimating discrepancies in the return. Thus, if you are looking for ASMT 10 format and looking to file a reply, you can find it here.

As a GST taxpayer and if you receive the ASMT 10 notice, you must file it on time to avoid further notices and actions from the department. Therefore, kindly go through the below process and submit your reply to the notice in form ASTMT 11.

gst asmt 10 and 11

What is Scrutiny of GST Returns?

The scrutiny of GST returns is the process of verifying the filed returns by the registered taxpayer as per the GST law. Under GST, the filed returns are scrutinized as per CGST section 61. Thus, if there are no discrepancies are found then, there is no need of taking further action.

However, in case any discrepancy is found in the filed GST returns, the proper officer shall issue a notice to the taxpayer in form GST ASMT 10. The officer will seek an explanation from the taxpayer on the discrepancies found. Also, the officer may specify the quantum of tax, interest, and other amounts payable in the said notice.

After receipt of the said notice, the registered person shall submit the reply by paying the tax, if any. Thereafter, the officer shall check whether the reply given is acceptable as per CGST Rule 2. Also, if found satisfactory, the officer shall inform the taxpayer accordingly in form ASMT 12.

Read The Assessment and Audit rules of GST

ASMT-11 reply format in pdf

You can download the ASMT-11 format in pdf form here for your offline use. Also, you can convert the format to word or excel by using an online pdf converter.

Why & When ASMT 10 is issued?

The GST officer issues ASMT 10 notice to the taxpayer, in case there are discrepancies in the GST returns. Thus, a taxpayer can expect a notice in case there is a shortfall of tax paid, clarification on input tax credit availed, incorrect filing, etc.

After receipt of the notice, a person may either accept such discrepancies and pay tax, interest, and penalty and inform the tax Official or furnish an explanation in ASMT 11.

Further, if the explanation is satisfactory, the Tax Official may issue an order of acceptance of the reply. However, if the reply is not satisfactory the Tax Official may conduct an audit, special audit, or even issue an order of search and seizure.

How to reply to ASMT-10 online?

The reply to the notice in ASMT 10 shall be filed through ASMT 11 format. This can be submitted online on the GST portal of the Government of India. Here are the quick easy steps to fill out ASMT 11 and submit it.

gst asmt 10 reply for asmt 11

1. Visit the GST portal

  • Visit and log in to the GST portal at www.gst.gov.in. After that go to Services > User Services > View Additional Notices/Orders option.
  • Click on the View link to open the notice.

2. Filling Reply

  • Select the REPLIES tab on the case details page. This tab will display the replies you will have to file against the Notices issued.
  • To add a reply, click on NOTICE
  • Fill in your response in the reply field.
  • Fill in the Amount admitted and paid details, if any.
  • You may scroll to the right using the scroll bar to enter more details

3. Upload Supporting documents

  • If you want to upload any supporting documents to your reply, click Choose File to upload your reply and upload.
  • Click on the Verification check-box and choose authorized signatory
  • Enter the name of the place where the form is filed
  • Click on PREVIEW to download and review your reply

4. File the ASMT 11

  • After verifying the reply in preview mode, you may now initiate filing your reply in ASMT 11
  • Click on the “File” button to submit your reply
  • You can file your reply by using your DSC or EVC as applicable to your registration.
  • You will see the success message and will receive the reference number for your reply. By using this reference number, you can later re-visit the portal and check the order status.

Frequently Asked Questions

When ASMT 10 notice is issued in GST?

In case, discrepancies are found in the filed GST return, the GST officer issued ASMT 10 to the taxpayer.

How to submit clarification for ASMT 10?

The taxpayer can submit the reply on the GST portal.

What is the time period to reply to ASMT-10?

Within 30 days, a taxpayer needs to submit the reply.

Which format to use for replying to ASMT 10?

The taxpayer shall use ASMT 11 format to reply to the notice.

What if a reply is not filed within the period?

The department may take action as per section 65,66,67 or proceed to recover tax as per section 73 or section 74.

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