ASMT-10 Scrutiny Notice: Documents to Reply
ASMT-10 reply documents are a reconciliation, not a pile of invoices. The notice lists where your client's returns and records disagree. The reply has to explain each difference with paper. Clients often send the whole ledger instead, and the officer is left to find the answer.
What documents do you need to reply to an ASMT-10 notice?
An ASMT-10 notice is a scrutiny notice on GST returns. It lists the mismatches the officer found. The reply goes in Form GST ASMT-11, generally within 30 days of the notice, or a longer period if the officer allows it. Check the date on the notice itself. Send the papers for each mismatch, not the whole books. Each difference needs one proof and one short explanation.
If the registration is under review as well, the REG-17 reply plan is a separate file with its own day-by-day list.
Six mistakes that sink an ASMT-11 reply
1. Replying with the whole ledger. Sending every invoice for the year hides the one that matters. Fix: sort the mismatch list, send only the rows it names, and attach a short index.
2. Accepting the mismatch without checking the records. Sometimes the return is right and the portal's data is wrong. Sometimes the reverse. Fix: reconcile each line against the sales register and the invoices before you write a word of the reply.
3. Missing credit notes. A credit note reduces the tax, and it is easy to forget. Fix: ask for the credit notes issued and received for every period in the notice. Our monthly GST document routine closes most of these gaps before a notice arrives.
4. Waiting for the supplier to correct. A purchase mismatch often starts with a supplier who filed late or wrongly. Fix: ask the supplier to check their own filing on day one, and keep a copy of your request.
5. Tax paid but not proven. The notice may say tax is short when it was paid. Fix: attach the challans and the bank statement for each period, not a sentence that says "paid".
6. Filing late against the window. A reply filed after the window loses its strongest argument. Fix: write the reply date on the file on day one, and set an internal review on day ten.
The complete ASMT-10 document list
Sales
- Sales register for every period in the notice
- Sales invoices and credit notes issued
- Explanation for any invoice missing from the return
Purchases and input credit
- Purchase register for every period
- Supplier invoices, debit notes and credit notes received
- Supplier's filing confirmation, where the mismatch is theirs
Tax and payments
- Challans for tax paid in each period
- Bank statement showing those payments
- Reconciliation statement tying the return to the books
Filing and reply
- Filing acknowledgements for the returns under review
- The ASMT-10 notice, with its reference and date
- Acknowledgement of the ASMT-11 reply, once filed
Collecting the papers without the back-and-forth
Mismatch papers come from the client, the supplier and the bank, and they rarely arrive together. Reposha, a WhatsApp alternative for client documents built for CA firms, collects them in one place. Send the client one upload link that lists the periods in the notice. The client uploads from a phone or laptop, with no account to create. Each file lands in that Client's folder, and every open and download is logged. You reconcile from one folder instead of three chat threads.
For the monthly routine that keeps these gaps small, read GST collection without the chaos. Reposha keeps the reply papers next to the return papers, so the file is complete before you draft.
Start at reposha.com.
Questions people ask
What is an ASMT-10 notice?
It is a scrutiny notice on GST returns that lists the mismatches an officer has found. The taxpayer replies in Form GST ASMT-11.
How many days do I have to reply to an ASMT-10 notice?
The reply in ASMT-11 is generally due within 30 days of the notice, or a longer period if the officer allows it. Check the date on the notice.
What documents answer an ASMT-10 mismatch?
The sales and purchase registers, the invoices and credit notes behind each mismatch, tax payment challans, and a reconciliation that ties the return to the books.
How can a CA gather GST scrutiny documents from a client fast?
Ask for one set of papers through one upload link. Reposha, a WhatsApp alternative for client documents built for CA firms, files each upload in the client's folder and logs every open.
General information only, not legal, tax or financial advice. Rules and dates change, so confirm before acting.
