ASMT-10 — GST Scrutiny of Returns

FORM ASMT-11 SUPPORTING SUBMISSION

To,
The Proper Officer,
[Jurisdictional GST Office Name]
[Office Address]

Reference: Reply to Form ASMT-10 Notice
Notice Number: [ASMT-10 Reference Number as appearing on the portal]
Notice Date: [DD/MM/YYYY]
Taxpayer Name: [Legal name of registered person as per GSTIN]
GSTIN: [Your 15-digit GSTIN]
Tax Period(s) under Scrutiny: [e.g., April 2023 to March 2024 / FY 2023–24]
Reply Date: [DD/MM/YYYY]

Dear Sir/Madam,

1. RECEIPT OF NOTICE

We are in receipt of Form ASMT-10 bearing the above reference number issued
under Rule 99 read with Section 61 of the CGST Act, 2017, pointing out
discrepancies in our returns for the above-mentioned tax period(s). We submit
this reply within the prescribed time limit and request that the proceedings
be dropped on the basis of the clarifications and documentary evidence
furnished herein.

2. DETAILS OF THE DISCREPANCY AS PER NOTICE

[Set out the discrepancy(ies) as described in the ASMT-10 notice, point by
point. For example:]

   Point A: Mismatch between outward supplies in GSTR-1 and GSTR-3B
   As per notice: Difference of ₹[amount] for the period [month/year]

   Point B: Excess ITC claimed in GSTR-3B over GSTR-2B
   As per notice: Excess ITC of ₹[amount] for the period [month/year]

3. OUR RESPONSE AND CLARIFICATION

Point A — Outward Supply Mismatch:
[Provide the specific reason. For example: "The difference of ₹[X] arises on
account of [credit notes issued / amended invoices in subsequent period /
rounding differences / B2CS adjustments / export invoices mis-classified].
We have enclosed a detailed statement (Annexure A) reconciling our GSTR-1
Table [X] and GSTR-3B Table [X] figures with our books."]

Point B — ITC Mismatch:
[Provide the specific reason. For example: "The excess ITC of ₹[X] represents
ITC that was available as per our purchase records but had not yet been
reflected in GSTR-2B because the supplier filed GSTR-1 after the cut-off
date for GSTR-2B generation for that period. The ITC has since appeared in
GSTR-2B for [subsequent month] and is fully eligible. Reconciliation is
provided in Annexure B."]

4. RECONCILIATION TABLE (As per CBIC January 2026 Circular Format)

+-----------+------------+------------+------------+------------+----------+
| Period    | GSTR-1     | GSTR-3B    | GSTR-2B    | Books of   | Variance |
|           | (Outward/  | (Tax Paid/ | (ITC Avail)| Accounts   | &        |
|           | ITC)       | ITC Claimed|            |            | Remarks  |
+-----------+------------+------------+------------+------------+----------+
| [Mon-YY]  | ₹          | ₹          | ₹          | ₹          |          |
| [Mon-YY]  | ₹          | ₹          | ₹          | ₹          |          |
| [Mon-YY]  | ₹          | ₹          | ₹          | ₹          |          |
| Total     | ₹          | ₹          | ₹          | ₹          |          |
+-----------+------------+------------+------------+------------+----------+

[Explain any residual variance in the Remarks column]

5. ACCEPTANCE OF DISCREPANCY (if any)

[If a portion of the discrepancy is accepted and tax is being paid:]
"We accept a liability of ₹[amount] in respect of [specific point] and have
paid the said amount along with applicable interest under Section 50 of the
CGST Act. Details of payment: Challan Reference No. [CRN], dated
[DD/MM/YYYY], for ₹[principal] + ₹[interest] = ₹[total]."

[If no discrepancy is accepted:]
"After thorough review of our records and the data reflected in the GSTN
portal, we respectfully submit that there is no actual tax liability arising
from the discrepancies pointed out and request that the scrutiny be dropped."

6. LIST OF DOCUMENTS ENCLOSED

Annexure A — [GSTR-1 vs. GSTR-3B reconciliation statement]
Annexure B — [GSTR-2B vs. GSTR-3B ITC reconciliation with supplier-wise
              details]
Annexure C — [Relevant invoices / credit notes / debit notes]
Annexure D — [Bank statements / payment evidence where applicable]
Annexure E — [Other supporting documents]

We request that the Proper Officer review the above submissions and the
enclosed documents in totality and drop the scrutiny proceedings by issuing
Form ASMT-12, in accordance with Section 61(2) of the CGST Act, 2017.

We remain available for any further clarification or personal hearing if
the officer deems necessary.

Yours faithfully,

[Authorised Signatory Name]
Designation: [Proprietor / Partner / Director / Authorised Representative]
On behalf of: [Legal Name of Business]
GSTIN: [GSTIN]
Date: [DD/MM/YYYY]
Contact: [Phone / Email]

[If signed by CA / Tax Professional]
[CA Name], FCA / ACA
Membership No.: [ICAI Membership Number]
Firm Name: [Firm Name]
Date: [DD/MM/YYYY]