BI CFO / Notice Desk / Guide
GST ASMT-10: discrepancies found in your returns
| What it is | The GST officer found mismatches when scrutinising your returns |
| Deadline | 30 days, or the period in the notice |
| Risk | Medium: an unresolved notice leads to demand proceedings |
| Our fee to reply | ₹7,500 |
Send your notice to a CA Free first look within 1 working day.
Why you received it
Under the scrutiny of returns rules, the officer compares your GSTR-1, GSTR-3B, GSTR-2B and annual return, and other data such as e-way bills. Differences are listed in ASMT-10 with the tax, interest and penalty they think is due.
Common discrepancies
- Output tax in GSTR-1 higher than in GSTR-3B
- Input tax credit claimed in GSTR-3B higher than shown in GSTR-2B
- Credit from suppliers whose registration was cancelled
- E-way bill values higher than declared turnover
How to reply
- Reconcile each discrepancy month by month and identify the reason: timing, amendment in a later month, error, or genuine shortfall.
- Reply in Form ASMT-11 with the reconciliation and evidence.
- If part of the amount is due, pay it with interest through DRC-03 and mention it in the reply.
- If the officer accepts the explanation, the matter closes with ASMT-12; otherwise demand proceedings may start.
Common questions
Can I pay and close the matter?
Yes, paying the tax with interest before a show-cause notice usually closes it without penalty, if the discrepancy is genuine.
What if I miss the deadline?
The officer can start proceedings for demand and recovery. Ask for time before the deadline if needed.
Got this notice?
Upload it and a CA tells you what it means, the deadline, the risk and the fixed fee to reply, within 1 working day. The first look is free. Send your notice to a CA.
Related guides
- Section 143(1) intimation: what it means and what to do
- Defective return notice under section 139(9)
- Section 245: refund adjusted against an old demand
- Section 148A notice: before your assessment is reopened
- Section 143(2) scrutiny notice: what happens next
- GST DRC-01A and DRC-01: before a demand is confirmed
- GSTR-3A: notice for not filing GST returns
- GST registration query, suspension or cancellation notice
- TDS default notice under section 200A
General information as of October 2026, not advice on your case. Rules change; check the notice and current law, or ask us.