FORM GST ASMT-10 - Notice intimating discrepancies after scrutiny of return
The officer states specific return discrepancies and seeks a response before choosing further action.
Responsible actor: The proper officer identifies return discrepancies. Provision: Section 61; rule 99(1).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
CGST Act/Rules checked 21 October 2026. Prescribed form structure: official 1 January 2022 Part-B compilation. Rule cross-check: ICAI April 2026 bare law, PDF pages 308-310; current statutory periods explained separately.
Worked facts and completed entries
For May 2026, Aster reports ₹18,000 CGST and ₹18,000 SGST in GSTR-1 but ₹15,000 of each in GSTR-3B. The fictional scrutiny notice asks for an explanation of ₹3,000 per head by 15 October 2026.
Reference and addressee
| Reference number | ILLUSTRATION-ASMT10-2026-01 |
|---|---|
| Date | 15 September 2026 |
| GSTIN | 29AABCA0000A1ZT |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| Tax period | May 2026;FY 2026-27 |
Discrepancies identified
GSTR-1 outward tax is ₹18,000 CGST and ₹18,000 SGST; GSTR-3B liability is ₹15,000 under each head. The difference is ₹6,000 in total. Explain whether this is a reporting omission, valid later amendment/payment or another documented reconciliation item. The notice does not assume blocked credit or fraud.
Response and execution
| Response date | 15 October 2026,30 days from stated service 15 September 2026 |
|---|---|
| Consequence | Further action according to section 61 if no satisfactory explanation/correction is furnished |
| Issuing role | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
| Signature/DSC | Not executed |
How this form moves the matter forward
- Reconcile the precise periods and tables in both returns.
- Reply discrepancy-by-discrepancy in ASMT-11 with evidence and payment if admitted.
- Keep the final ASMT-12 acceptance or subsequent proceeding separately.
Evidence supporting these entries
- GSTR-1 and GSTR-3B filed copies for May 2026
- Invoice-wise liability reconciliation
- Notice service, ASMT-11 and payment/acceptance trail
Period and legal consequences
Section 61 permits 30 days or a further period allowed by the officer for an explanation. Scrutiny itself is not an adjudicated demand.
Primary source and exact locator
Official notified form source: PDF pages 315-315; printed pages 309-309.
CGST Act and government-hosted Act and Rules compilation - Section 61; rule 99(1). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer identifies return discrepancies. The officer states specific return discrepancies and seeks a response before choosing further action.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
GSTR-1 and GSTR-3B filed copies for May 2026; Invoice-wise liability reconciliation; Notice service, ASMT-11 and payment/acceptance trail.