ASMT-10 notice: what it is and how to reply

What an ASMT-10 notice is

GST officers check returns against other data they hold, such as your GSTR-1, GSTR-2B, e-invoices and e-way bills. When something does not match, they can send an ASMT-10 under Section 61 read with Rule 99.

Typical triggers are input tax credit in GSTR-3B that is higher than what GSTR-2B shows, tax paid that is lower than what your GSTR-1 or e-invoices report, and other differences between filed returns.

How much time you have

You have 30 days from the notice to reply, and the officer can allow a longer period if you ask for it. Do not wait for the last day: reconciling the difference is what takes time. If you need more days, request them in writing before the date passes.

Step by step: how to prepare your reply

1. Open the notice on the GST portal (View Notices) and note the date, the period, the reference number and the exact difference the officer lists.
2. Find the two figures that are being compared and the period they belong to. Most replies go wrong because the wrong period or the wrong figure was checked.
3. Reconcile. Match the return against your books and the supporting documents: purchase and sales registers, invoices, GSTR-2B, e-way bills.
4. Decide what the difference is. It is usually one of three things: a genuine error on your side, a timing difference between months, or a figure the officer has read incorrectly.
5. If it is your error, correct it and pay the tax and interest that follows. If it is a timing difference or an officer's misreading, prepare a point-by-point explanation.
6. File the reply in ASMT-11 on the portal with your explanation and supporting documents attached, before the deadline, and save the acknowledgement.

What to attach to your reply

• A reconciliation statement showing how the two figures differ, line by line.
• Copies of the invoices, credit and debit notes involved.
• Ledger extracts and proof of payment (bank statements) where relevant.
• GSTR-2B and GSTR-1 extracts for the period.
• Written confirmation from suppliers or customers if the difference comes from their filing.

Common mistakes

• Ignoring the notice. Silence can lead to audit or a formal demand notice.
• Replying with a general statement and no numbers or documents.
• Paying the amount without first checking whether the officer is right.
• Mixing up periods, or answering for the wrong return.
• Missing the date and not asking for an extension.

What happens after you reply

If the officer is satisfied, they close the matter with an ASMT-12 order and nothing more is required. If they are not satisfied, or you did not reply, they can go further: an audit, an inspection, or a formal show cause notice (DRC-01) proposing a demand.

That is why a complete first reply matters. Read our guide on the show cause notice if one follows.