# 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

## Section and form names

- Sections: 61
- Forms: ASMT-10, GST ASMT-10, FORM GST ASMT-10

## Time limit to reply

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

Such further period as the officer permits.

Further period permitted by the officer (rule 99(1)).

Rule 99 sets no limit on ASMT-10. A later show cause notice runs on its own limitation under s.73, s.74 or s.74A.
- Source: [CGST Rules 2017, rule 99](https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter11/rule99_v1.00.html)

## Reply form

[FORM GST ASMT-11: Reply to the notice for scrutiny of returns](https://charterai.in/notice/form/gst-asmt11), filed through GST portal: Services > User Services > View Notices & Orders.

The field list is to be confirmed against the notified text.

## What the reply must include

- 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

## Reply outline

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.

- Preliminary submissions: Identify the taxpayer, GSTIN, tax period and the ASMT-10 reference.
- 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)).
- 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.
- Prayer: Request the proceedings be closed (ASMT-12) on the explanation/payment given.

## Related law

- [Section 61, CGST Act, 2017](https://charterai.in/law/cgst-act-2017/61)

## FAQ

### What is a Scrutiny of returns (s.61, ASMT-10)?

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

### What is the time limit to reply to a Scrutiny of returns (s.61, ASMT-10)?

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

### How is the reply to a Scrutiny of returns (s.61, ASMT-10) filed?

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

### What should the reply include?

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.

Draft this reply: https://charterai.in/sign-up

Canonical: https://charterai.in/notice/gst-scrutiny-of-returns-s-61-asmt-10