ASMT-10 is issued when GSTN system finds a mismatch between your returns and other data (GSTR-2A, e-way bills, third-party reports). 30 days to reply.
What is ASMT-10?
ASMT-10 is a notice under Section 61 of the CGST Act issued by the proper officer when scrutiny of returns reveals a discrepancy — typically: turnover mismatch with GSTR-1 vs 3B, ITC claimed vs GSTR-2A available, e-way bill data not matching invoices. The notice asks you to explain or accept and pay.
Consequences if ignored
Officer issues Section 73 (no fraud) or Section 74 (with fraud) demand notice. Section 73 carries 10% penalty + interest; Section 74 carries 100% penalty + criminal exposure.
Get a CA reply — ₹4,999 — reconciliation + ASMT-11 reply
Upload the notice. A CA who has handled similar cases will draft your reply and file on the portal.
GSTR-1 vs 3B turnover mismatch
ITC claimed > available in GSTR-2A
E-way bills generated > invoices reported
HSN summary mismatches
Tax rate discrepancy on invoices
Action plan
Reconcile your data
Pull GSTR-1, 3B, 2A, e-way bill data for the period and reconcile line-by-line.
Reply on portal
Submit ASMT-11 (reply to ASMT-10) with explanation + supporting documents.
If discrepancy is genuine
Pay differential tax + interest via DRC-03 voluntarily before officer issues demand. Avoids penalty.
If discrepancy is officer's error
Submit reconciliation with vendor bills, e-way bills, debit/credit notes.
File DRC-03 (voluntary tax payment) before officer issues Section 73 notice. Interest applies (18% p.a.) but no penalty.
ASMT-10 is the discrepancy stage — opportunity to clarify. Section 73 is the demand stage — officer has decided you owe tax. Always best to resolve at ASMT-10.
Prevent next time