GST ASMT-10: Scrutiny of Returns under Section 61
This is a scrutiny notice (§61), not a demand. We've computed your reply-by date and what each discrepancy means — but there is no tax + interest + penalty figure yet: a scrutiny only becomes a demand if it isn't resolved here and the officer escalates it to a DRC-01A and then a DRC-01 under §73/§74.
What this notice means
ASMT-10 communicates discrepancies the officer found while scrutinising your returns under section 61. It is NOT a demand — it asks you to explain or correct, before any tax is ascertained.
How to respond
- Read each discrepancy paragraph and map it to the relevant return period.
- Reply via ASMT-11 within the stated period with your explanation/evidence.
- A satisfactory reply closes it (ASMT-12); otherwise it may escalate to a DRC-01A.
Common defences
- Reconcile each flagged discrepancy — many are GSTR-1 vs 3B timing differences.
- Cite the return periods and challan references that resolve the query.
Forms & sections
- ASMT-11 (reply)
- ASMT-12 (closure)
- §61