FORM GST ASMT-11 - Reply to scrutiny discrepancy notice
The taxpayer explains each ASMT-10 discrepancy and records any admitted payment.
Responsible actor: The registered person replies. Provision: Section 61; rule 99(2).
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
Aster admits a ₹6,000 omission in May 2026 tax and pays it 10 October 2026. The illustrative interest period is 112 days from 21 June 2026 through 10 October 2026 at 18%, giving ₹165.70 per ₹3,000 tax head.
1-4. Taxpayer and notice
| 1.GSTIN | 29AABCA0000A1ZT |
|---|---|
| 2.Name | Aster Learning Supplies Private Limited (fictional) |
| 3.Notice number/date | ILLUSTRATION-ASMT10-2026-01 /15 September 2026 |
| 4.Tax period | May 2026 |
5. Reply to discrepancies
| Sr No | Discrepancy | Reply |
|---|---|---|
| 1 | Outward-tax difference ₹3,000 CGST and ₹3,000 SGST | InvoiceAST/2026/051 was omitted from GSTR-3B. Tax and interest are admitted and paid in the fictional scenario; no duplicate ITC claim is involved. |
6. Amount admitted and paid - INR
| Act | Tax | Interest | Others | Total |
|---|---|---|---|---|
| CGST | 3,000.00 | 165.70 | 0.00 | 3,165.70 |
| SGST | 3,000.00 | 165.70 | 0.00 | 3,165.70 |
| IGST | 0.00 | 0.00 | 0.00 | 0.00 |
| Cess | 0.00 | 0.00 | 0.00 | 0.00 |
Linked payment and attachments
| Payment reference | ILLUSTRATION-DRC03-2026-01 dated 10 October 2026 (fictional; not a real payment receipt) |
|---|---|
| Attachments | InvoiceAST/2026/051; return reconciliation; tax/interest working; actual proof required in a real matter |
Verification and execution
I, Meera Rao, director of the fictional applicant, solemnly affirm that the information in this educational scenario is true to its stated assumed facts and nothing has been concealed. Place: Bengaluru. Date: 10 October 2026. Signatory name/status: Meera Rao, authorised director (fictional; unsigned). Signature: not executed. No DSC, signature, seal or official approval is reproduced.
How this form moves the matter forward
- Reply before the actual ASMT-10 deadline.
- Link any DRC-03 payment and its exact heads/amounts; do not describe a draft challan as paid.
- Retain ASMT-12 if the explanation is accepted.
Evidence supporting these entries
- ASMT-10 and May 2026 filed returns
- InvoiceAST/2026/051 and omission reconciliation
- Tax ₹6,000 plus interest ₹331.40 working and payment evidence
Period and legal consequences
A satisfactory response may be closed in ASMT-12. Admission/payment in this fictional model does not establish any actual taxpayer liability or payment.
Primary source and exact locator
Official notified form source: PDF pages 316-316; printed pages 310-310.
CGST Act and government-hosted Act and Rules compilation - Section 61; rule 99(2). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The registered person replies. The taxpayer explains each ASMT-10 discrepancy and records any admitted payment.
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?
ASMT-10 and May 2026 filed returns; InvoiceAST/2026/051 and omission reconciliation; Tax ₹6,000 plus interest ₹331.40 working and payment evidence.