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October 14, 2023

Navigating the Maze of GST ASMT-10 Scrutiny Notices: A Simplified Guide

Navigating the Maze of GST ASMT-10 Scrutiny Notices: A Simplified Guide


The world of taxes can be quite daunting, especially when you receive a GST ASMT-10 scrutiny notice from the tax department. This notice aims to validate your returns to ensure they meet the norms set by the GST Act and rules. Don’t panic; we’re here to simplify the process and help you emerge unscathed.

Understanding GST Return Scrutiny:

When a tax officer suspects understated income, excessive losses, or underpayment of tax, they can initiate a scrutiny of your GST returns. This process, known as scrutiny in GST lingo, allows officers to examine your documents and records to determine the accuracy of your returns.

The Scrutiny Process:

Scrutiny is done under Section 61 of the CGST Act, and it involves comparing, matching, and reconciling numbers and tables in your returns. If discrepancies are found, it may lead to an audit. However, not all scrutiny cases lead to audits, and once you’ve been audited for a specific period, you won’t be audited again.

GST Return and Scrutiny under Section 61:

If you’ve filed GST returns, they can be subjected to scrutiny under Section 61. However, if you haven’t filed returns or are not registered as a taxpayer, a scrutiny isn’t applicable. Non-filing of returns falls under Section 62, allowing the proper officer to make a best judgment assessment.

Online GST Return Scrutiny:

The GST system has embraced online processes for scrutiny, making the selection, notice issuance, response, and payment all occur digitally. Offline submissions are possible but must be done through the ‘reference tab’ under the proper officer’s domain.

Response Time for Taxpayers:

You should respond to a GST Return Scrutiny notice within 30 days from the date of notification. Your response should be directed to the proper officer.

Tips for Managing GST ASMT Scrutiny Notice:

  • Address discrepancies in the notice para-wise.
  • Reconciliation is key. Ensure data is furnished or clarified on the GST Portal.
  • Explain the cause of differences, and provide necessary information.
  • If the query is about Input Tax Credit (ITC), cite relevant sections and rules.
  • Organize your documents in a single folder with essential papers as annexures.
  • If you want a personal hearing, select this option on the GST Portal.
  • After submitting your response, follow up with the department to expedite the case resolution.

Proactive GST Compliance:

The best way to avoid the hassle of scrutiny notices is to reconcile your returns with your books of accounts regularly, either monthly or quarterly. This practice keeps you GST-compliant and boosts your reputation among business peers and customers.


Navigating the complexities of GST ASMT-10 scrutiny notices might seem intimidating, but with the right approach and preparation, you can emerge from the process with confidence. Reconciliation, accurate documentation, and timely responses are your keys to success in the world of GST compliance.

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