Format pack, 4 formats · FV05-G2

Scrutiny of Returns, ASMT-10 and the Reply

An ASMT-10 is a machine-generated comparison of the client’s own returns against each other; a reply that reconciles every line and annexes the working closes the file in ASMT-12 , and a reply that concedes or waffles becomes the department’s evidence in the s.73 or s.74A notice that follows.

Length
8 pages
Blanks to fill
111
Files
Word and PDF
Law stated to
13 September 2026

The 4 formats inside

  1. 1Reply in Form GST ASMT-11 to a notice in Form GST ASMT-10, full specimens.61 · Rule 99(2)49 blanksOn its own₹149
  2. 2Short reply in ASMT-11, input tax credit availed in excess of GSTR-2Bs.61 · s.16(2) · Rule 99(2)18 blanksOn its own₹149
  3. 3Short reply in ASMT-11, reverse charge discrepancy, with payment of the admitted shortfalls.61 · s.9(3) · s.9(4) · s.31(3)(f)57 blanksOn its own₹149
  4. 4Letter seeking extension of time to reply to a notice in Form GST ASMT-10s.61(3) · Rule 99(1)20 blanksOn its own₹149

Read the opening

The first part of “Reply in Form GST ASMT-11 to a notice in Form GST ASMT-10, full specimen”, as it downloads. Blanks are highlighted.

Annexure to Form GST ASMT-11, on the letterhead of the taxpayer

To
The [Superintendent / Assistant Commissioner] of [Central / State] Tax
[Range / Ward], [Division], [Commissionerate]

Sub: Reply under section 61(1) of the CGST Act 2017 read with Rule 99(2) of the CGST Rules 2017 to the notice in Form GST ASMT-10 bearing Reference No. [Reference number of the ASMT-10 notice] dated [Date of the ASMT-10 notice] — GSTIN [Taxpayer's GSTIN] — financial year [Financial year under scrutiny]

Sir/Madam,

We refer to the notice cited above, served on us on [Date the ASMT-10 notice was served], communicating discrepancies observed on scrutiny of our returns for the financial year [Financial year under scrutiny] and seeking our explanation under section 61(1) of the said Act. Our explanation, discrepancy by discrepancy, is set out below. The annexures referred to are enclosed and form part of this reply.

22 more paragraphs and tables follow in the full format.

More in GST