ASMT-10: scrutiny of returns

What it means

The officer found discrepancies in your returns (for example GSTR-1 vs 3B, or 2B vs ITC claimed) and asks for an explanation.

What to do

Prepare a line-by-line reconciliation for each discrepancy.
Reply in ASMT-11 with explanations and documents.
Pay any admitted difference with interest via DRC-03.

Deadline: Usually 30 days from the notice.

Documents you will need

Returns for the period
Reconciliation statements
Invoices for disputed ITC

Have this notice? Upload it for a free explanation of your own case. Accountants' plan; single draft ₹999.

Section numbers refer to the Income-tax Act 1961 / CGST Act 2017; the Income-tax Act 2025 renumbers income-tax sections from 1 April 2026 — the notice shows the applicable number. Checked by the founder on 16 Oct 2026.

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