Scrutiny of returns (s.61, ASMT-10): how to reply

3B vs 1, 2B vs 3B, or e-way bill vs 3B discrepancy flagged on scrutiny of returns

Filed through GST portal: Services > User Services > View Notices & Orders.

Within the time stated in the notice, not exceeding 30 days from service. Set by the statute or rules; counted from service.

Basis: CGST Rules 2017, rule 99. Rule last reviewed 2026-10-02.

FORM GST ASMT-11: Reply to the notice for scrutiny of returns, filed through GST portal: Services > User Services > View Notices & Orders.

Unverified: The field list of this form is to be confirmed against the notified text.

• discrepancy-numbered table matching ASMT-10's own numbering
• GSTR-3B/1/2B/e-way bill reconciliation as relevant to each discrepancy
• DRC-03 challan reference for any amount accepted
• closing request for ASMT-12

Rule 99(1) gives exactly two options per discrepancy: pay via DRC-03, or explain, draft a table with one row per discrepancy number, numbered exactly as ASMT-10 itself numbers them, reconciling GSTR-3B vs GSTR-1, GSTR-2B vs GSTR-3B, or e-way bill vs GSTR-3B as applicable, and note DRC-03 challan references for anything accepted. This is mechanical reconciliation, not legal argument, no demand exists yet at this stage, so keep the tone cooperative and aim for ASMT-12 closure rather than treating it as adversarial.

1. Preliminary submissions

   Identify the taxpayer, GSTIN, tax period and the ASMT-10 reference.

2. Discrepancy-wise table

   One row per discrepancy number in ASMT-10: discrepancy, explanation, reconciliation, and DRC-03 reference for any amount accepted (Rule 99(1)).

3. Reconciliation statements

   GSTR-3B vs GSTR-1, GSTR-2B vs GSTR-3B, or e-way bill vs GSTR-3B reconciliation as relevant to the discrepancies raised.

4. Prayer

   Request the proceedings be closed (ASMT-12) on the explanation/payment given.

• Section 61, CGST Act, 2017