What is GSTR-3B and when is it due?

GSTR-3B is a monthly self-declared summary GST return. For regular taxpayers, it is due by the 20th of the following month. Late filing attracts ₹50/day late fee (₹25 CGST + ₹25 SGST), capped at ₹5,000.

How do I reply to a DRC-01 GST notice?

DRC-01 is a show-cause notice for tax demand. Log in to GST portal, go to Services > User Services > View Additional Notices, select the notice and file a reply within 30 days — either agreeing and paying, or disputing with supporting documents.

What is the late fee for filing GSTR-1 late?

Late fee for GSTR-1 is ₹50/day (₹25 CGST + ₹25 SGST). For nil returns it is ₹20/day. Maximum cap is ₹10,000 per return. GSTR-1 is due by the 11th of each month for monthly filers.

Can I claim ITC on hotel and restaurant bills?

ITC on restaurant food and beverages is blocked under Section 17(5) CGST Act — not claimable. However, ITC on hotel accommodation is allowed if used for business purposes and the hotel provides a GST invoice with your GSTIN.

What is the GST registration threshold in India?

GST registration is mandatory if annual aggregate turnover exceeds ₹40 lakhs for goods (₹20 lakhs for special category states) or ₹20 lakhs for services (₹10 lakhs for special category states). E-commerce sellers must register regardless of turnover.

ASMT-10 Notice Reply Format: Complete Guide with Sample Reply 2025

sai krishna
Jun 7
2 min read

ASMT-10 is a scrutiny notice issued under Section 61 of the CGST Act read with Rule 99. It is not a demand — it is a preliminary notice asking you to explain discrepancies found in your returns.

What Triggers an ASMT-10?

Tax officers compare your GSTR-1, GSTR-3B, and GSTR-2B using system-generated analytics. Common triggers: - ITC in GSTR-3B higher than GSTR-2B - Turnover in GSTR-3B lower than GSTR-1 - Rule 86B violation (less than 1% tax paid in cash) - Interest not paid on delayed payments - RCM not discharged

Time Limit to Reply

You have 30 days from the date of service of ASMT-10 to file your reply. Do not miss this deadline. Missing it can result in the officer passing an assessment order ex-parte under Section 62.

Format of ASMT-10 Reply (ASMT-11)

The reply must be filed in Form ASMT-11 on the GST portal:

1. Reference Number: Quote the ASMT-10 reference number 2. Tax Period: Mention the specific months/year under scrutiny 3. Discrepancy-wise Reply: Address each discrepancy point separately 4. Legal Grounds: Cite applicable sections and rules 5. Documents: Attach reconciliation statement, purchase register, supplier communication 6. Amount Admitted (if any): If you agree with part of the demand, mention DRC-03 payment details

Sample Reply Structure

"With reference to your notice ASMT-10 Ref No. [___] dated [___] for the tax period [___], we submit our reply as under:

Regarding Discrepancy No. 1 (Excess ITC over GSTR-2B): The ITC claimed in GSTR-3B for [month] includes invoices of ₹[___] pertaining to [supplier name], GSTIN [___]. These invoices were uploaded by the supplier in their GSTR-1 for [subsequent month] due to [reason]. The said credit is duly reflected in GSTR-2B for [month]. The reconciliation statement is enclosed as Annexure-A."

Documents to Attach

- GSTR-2B downloads for all disputed months - Purchase register reconciliation - Supplier communication (email/letter) explaining delayed filing - DRC-03 payment challan (if admitting any liability) - Any court judgments supporting your position

After Filing ASMT-11

The officer reviews your reply. If satisfied, the case is closed. If not satisfied, the officer may issue a DRC-01 show cause notice under Section 73/74/74A. Always maintain acknowledgement of your ASMT-11 submission.

Disclaimer: This is general guidance. Consult your CA for your specific case.