Trusted by 10,000+ Businesses

ASMT-10 GST Scrutiny Notice Reply in Delhi

Based outside Delhi? See our national ASMT-10 Notice Reply page.

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: Verify Credentials →

Documents: ASMT-10, GSTR-1, GSTR-3B, GSTR-2A/2B, e-way bills, sales register for the FY

Fees: Starting Rs 2,499 for ASMT-11 reply; reconciliation-heavy cases Rs 5,500 to Rs 18,000

Eligibility: Any Delhi GSTIN holder served ASMT-10 by CGST Delhi or Delhi SGST for FY 2017-18 to 2024-25

Timeline: ASMT-11 reply within 30 days (extension up to 15 days); ASMT-12 closure within 5-6 months

10,000+ Businesses Served | 4.9 Google Rating | 500+ GST Notices Handled | 95% Resolution Rate

Call +91 945 945 6700 Email Us WhatsApp Us

15+ YearsIndustry Experience

CA & CSCertified Experts

4.9

Based on 500+ reviews

Get Free Consultation

Talk to a CA/CS expert today

Full Name

Phone Number

City

Our team will get back to you shortly. No spam.

Real Stories from Real People

Hear how teams across industries use Patron to save time, cut costs, & stay in control.

Sunny Ashpal

Director - Demandify Media

Anjanay Srivastava

Founder - Hunarsource Consulting

Mayur Shewale

Founder - Bijasani Traders

Ascendancy International

Owner

I've had an outstanding experience working with my CA - Patron Accounting. Their professionalism, attention to detail, and timely communication made the entire process seamless and stress-free.

Subhendu Mishra

I'm glad that I was able to connect with Patron. They took the minimum time to do the calculations based on the details provided by me and were really helpful throughout the process.

Rajib Dutta

Really a fantastic experience with Patron Accounting especially Shubham, he was extremely great. Knowledgeable person who deserves the 5 star for smooth handling of all documentation.

Nishikant Gurav

Patron Accounting gives the best service related to all account handling of our firm. I am blessed and extremely happy that Patron Accounting assigned us a dedicated point of contact.

Nikhil Nimbhorkar

I have called Patron to file ITR for my 5 family members. I worked with Shubham Junjunwala and Amin Jain. It was a smooth process. They understand basics very well and respond promptly.

Sameer Mehta

From the very beginning, their approach has been highly professional, prompt, and solution-oriented. Every interaction reflected their deep knowledge and commitment to helping clients.

Preeti Singh Rathor

Very proficient and professional staff. Do fantastic job and instant response. Strongly recommended engaging them for all accounting needs specially for startups and growing businesses.

Anita Gaur

I contacted them to file the ITR. Shubham was the POC for me and he was really very professional and giving prompt responses. Highly recommend them for tax and compliance work.

Pankaj Arvikar

Join 10,000+ Satisfied Businesses

Free 30-minute case review with a partner CA - written ASMT-11 reply scope memo within 2 hours.

Talk to an Expert

10,000+Businesses ServedGST compliance and litigation support across India.

15+Years ExperienceDeep expertise in IP registration, GST & business compliance.

50,000+Documents FiledReturns, appeals, and filings handled accurately.

4.9★Client RatingTrusted by entrepreneurs, startups, and growing businesses.

ISO CertifiedProfessional standards and documented processes.

SSL SecureYour financial and business data is fully protected.

Overview What Is ASMT-10 Who Receives Our Services Reply Procedure Documents Challenges Fees Timeline Why Patron vs Audit / SCN FAQs

Delhi ASMT-10 Notice - Overview

📌 TL;DR - ASMT-10 Notice Delhi Services at a Glance

An ASMT-10 notice is a GST scrutiny intimation under Section 61 of the CGST Act, 2017 issued by your Delhi GST proper officer flagging discrepancies in your GSTR returns. It is not a demand notice - it is a request for explanation. Reply within 30 days via Form ASMT-11 on the GST portal. A satisfactory reply closes the matter via ASMT-12. Patron handles Delhi ASMT-10 replies from Rs 2,499.

ASMT-10 notices are Delhi's most frequent GST touchpoint - issued automatically by the Automated Return Scrutiny Module on ACES-GST (launched May 2023) for FY 2019-20 onwards, and manually by Delhi proper officers under CBIC Instructions 02/2022-GST and 02/2023 for earlier years.

Parameter	Detail
Governing Act and Rule	Section 61, CGST Act 2017 read with Rule 99 of CGST Rules 2017 (and parallel Delhi GST Act 2017)
Form Number	GST ASMT-10 (notice) / ASMT-11 (reply) / ASMT-12 (closure order)
Reply Window	30 days from service of ASMT-10; extension up to 15 days at officer's discretion
Nature	Pre-demand scrutiny - not a show cause notice and not a demand notice
Issuing Authority (Delhi)	Proper officer of CGST Delhi North/South/East/West OR Delhi SGST (Dept of Trade and Taxes)
Payment Mode (if accepted)	Form GST DRC-03 with tax + interest under Section 50
Patron Starting Fee	Rs 2,499 for ASMT-11 reply (Delhi)

GSTIN selection happens through the Directorate General of Analytics and Risk Management (DGARM) based on risk parameters. Patron's 500+ GST notice track record shows that 90 percent of ASMT-10 notices close at ASMT-12 stage when the ASMT-11 reply is filed correctly and on time.

Critically, an ASMT-10 cannot itself create a demand. The Andhra Pradesh High Court in Devi Traders v. State of Andhra Pradesh [2023] 152 taxmann.com 22 held that Section 74 SCN cannot be issued without first invoking Section 61 scrutiny - making the ASMT-10 a mandatory procedural gateway in many cases.

Content is reviewed quarterly for accuracy.

What Is an ASMT-10 Notice?

An ASMT-10 notice is a discrepancy intimation issued under Section 61 of the CGST Act, 2017 read with Rule 99 of the CGST Rules, 2017 (and parallel provisions of the Delhi GST Act, 2017) when the proper officer scrutinises your filed GST returns and identifies inconsistencies. It seeks an explanation - not payment.

The notice quantifies the alleged discrepancy in tax, interest, and other amounts (where possible) and gives the taxpayer up to 30 days to either explain via Form ASMT-11 or accept and pay via Form DRC-03. A satisfactory reply leads to closure via Form ASMT-12. An unsatisfactory or absent reply can trigger Section 65 audit, Section 67 inspection, or a Section 73 / 74 / 74A demand SCN.

Critically, an ASMT-10 cannot itself create a demand. The Andhra Pradesh High Court in Devi Traders v. State of Andhra Pradesh [2023] 152 taxmann.com 22 held that Section 74 SCN cannot be issued without first invoking Section 61 scrutiny - making the ASMT-10 a mandatory procedural gateway in many cases.

Key Terms for ASMT-10 Notice Delhi:

ASMT-10 (Discrepancy Notice): Form under Rule 99(1) listing each discrepancy found by the proper officer with quantified tax/interest amounts where possible.

ASMT-11 (Taxpayer Reply): Form under Rule 99(2) for either accepting the discrepancy (with DRC-03 payment) or furnishing explanation with documentary evidence.

ASMT-12 (Closure Order): Form under Rule 99(3) issued by the proper officer when the ASMT-11 reply is found acceptable - ending the scrutiny.

DRC-03 (Voluntary Payment): Challan-cum-acknowledgement form to pay tax, interest, and any penalty before, during, or after an ASMT-10. Combined with ASMT-11 if discrepancy is accepted.

DGARM: Directorate General of Analytics and Risk Management - the CBIC body that uses risk analytics to select GSTINs for scrutiny and feeds the DDM portal.

ACES-GST: Automation of Central Excise and Service Tax (now GST) - the CBIC backend platform. The Automated Return Scrutiny Module sits on top of it.

Section 62 Best Judgment: Where a return has not been filed at all, scrutiny under Section 61 cannot apply; Section 62 best-judgment assessment is invoked instead.

Delhi GST Scrutiny Reply Specialists

Who Receives an ASMT-10 in Delhi?

Any Delhi-registered GSTIN holder whose returns show risk-flagged discrepancies can receive an ASMT-10. Common Delhi triggers include:

GSTR-1 vs GSTR-3B mismatches (outward supply reporting differences)
GSTR-3B vs GSTR-2A/2B ITC mismatches (supplier non-compliance impact)
E-way bill vs GSTR-1 value mismatches
Ineligible ITC claims under Section 17(5)
Inverted duty refund discrepancies
Rule 42/43 ITC reversal shortfalls for exempt supply mix

Selection Mechanism

For FY 2017-18 and 2018-19, DGARM identified GSTINs and communicated to Delhi field formations through the DDM portal under CBIC Instruction 02/2022-GST. For FY 2019-20 onwards, the Automated Return Scrutiny Module on ACES-GST auto-selects returns and routes to the jurisdictional proper officer under CBIC Instruction 02/2023.

Time-Limit Boundary

While Section 61 itself prescribes no time limit for ASMT-10 issuance, it cannot be issued after the demand notice time limits under Sections 73, 74, or 74A have lapsed for the relevant FY - making it a practical 2 years 9 months bound from the GSTR-9 due date for non-fraud cases.

Pre-Condition

ASMT-10 can be issued only for filed returns. If the taxpayer has not filed returns, Section 62 best-judgment assessment applies instead - not Section 61 scrutiny.

Our ASMT-10 Scrutiny Services in Delhi

Service	What We Do
ASMT-10 Notice Analysis and Strategy Memo	Within 48 hours of receipt - parameter-wise diagnosis, time-limit audit, reply-vs-pay decision memo, and document checklist. The foundation of every ASMT-11 reply.
ASMT-11 Reply Drafting and Portal Filing	Full reply with reconciliation tables, supplier-side ITC verification, supporting invoices, and case law citations. Filed on gst.gov.in within the 30-day window.
GSTR Reconciliation (GSTR-1 vs 3B, GSTR-2A vs 3B)	Month-wise digital reconciliation for the FY in question. Output: a court-ready reconciliation pack used as the evidentiary backbone of ASMT-11. Handles cross-FY timing differences.
DRC-03 Voluntary Payment Strategy	Decision-support memo on partial or full acceptance. Voluntary payment before SCN under Section 73(5) attracts NIL penalty - we model the cost-benefit and prepare the DRC-03 challan.
Extension Request and Portal Coordination	If the 30-day window is too short for complex cases, we file an extension request (up to 15 days at the officer's discretion) along with interim progress documentation.
ASMT-12 Closure Tracking and Future Compliance	Follow-up with the proper officer for ASMT-12 issuance, and a forward-looking compliance memo to prevent the same discrepancy pattern in future filings.

Our Process

Step-by-Step Procedure for Replying in Delhi

Patron's 8-step ASMT-10 reply protocol - tested across 500+ GST notice cases - keeps your matter contained at ASMT-12 closure stage and out of Section 73/74 escalation territory.

Step 1

Locate the ASMT-10 on the GST Portal

Log in to gst.gov.in. Navigate to Services then User Services then View Additional Notices and Orders. Download the ASMT-10 PDF with DIN.

gst.gov.in login DIN verification PDF download

Notice Located 01

Step 2

Identify the Issuing Authority

Note whether the ASMT-10 is from CGST Delhi North, South, East, or West proper officer, or from the Delhi SGST Department of Trade and Taxes. The DIN header carries jurisdiction details.

4 CGST charges Delhi SGST option DIN jurisdiction

Authority Mapped 02

Step 3

Parameter-Wise Diagnosis

List each discrepancy in the ASMT-10. Common parameters include GSTR-1 vs 3B outward supply, GSTR-3B vs 2A/2B ITC, e-way bill vs GSTR-1 value, Section 17(5) ineligible ITC, and Rule 42/43 reversal.

Parameter listing Rule mapping Risk scoring

Diagnosis Done 03

Step 4

Run GSTR Reconciliations

Build month-wise reconciliation for the FY using accounting books, GSTR returns, and supplier-side data. Identify whether each discrepancy is timing, supplier-side, or genuine error.

GSTR-1 vs 3B GSTR-2A vs 3B Court-ready pack

Recon Built 04

Step 5

Decide Reply vs Pay vs Hybrid

Where discrepancy is genuine and amount small, DRC-03 payment plus partial-acceptance ASMT-11 is often the lowest-cost path. Where timing or supplier-side, full-explanation ASMT-11 with reconciliation is the right answer.

Cost-benefit memo Section 73(5) NIL Hybrid path

Strategy Set 05

Step 6

Draft and File ASMT-11

Within 30 days on gst.gov.in - itemised response to each discrepancy, reconciliation tables as annexures, DRC-03 challan if applicable, case law citations including Devi Traders.

30-day window Annexure pack Case law

ASMT-11 Filed 06

Step 7

Request Extension if Needed

Where complexity is genuine, file an extension request up to 15 days under the proviso to Rule 99(1). Document the basis - volume of supplier data, multi-FY reconciliation, etc.

Rule 99(1) proviso +15 days max Officer discretion

Extension Filed 07

Step 8

Track ASMT-12 Closure or Anticipate Escalation

If accepted, the proper officer issues ASMT-12 closure. If not, expect escalation to Section 65 audit, Section 67 inspection, or a Section 73 / 74 / 74A SCN. Patron prepares next-stage defence proactively.

ASMT-12 follow-up Escalation defence Future compliance

Matter Closed 08

Document Checklist for ASMT-11 Reply

Bring these documents on engagement day. Patron coordinates supplier verification and CA-certified confirmation letters where required.

Copy of ASMT-10 notice (downloaded from gst.gov.in with DIN visible)
GSTR-1 and GSTR-3B for all months of the disputed FY
GSTR-2A and GSTR-2B (auto-populated ITC) for the disputed FY
GSTR-9 annual return and GSTR-9C reconciliation (if filed)
Books of accounts - sales register, purchase register, output and input tax ledger
Sales invoices, debit notes, credit notes for the disputed period
Purchase invoices supporting ITC, with supplier GSTIN active-status check
E-way bills and shipping documents for major outward supplies
DRC-03 challans for any voluntary payments already made
Supplier confirmation certificates (CA-certified if required) per Circular 183/15/2022

Common Challenges Delhi Taxpayers Face

Challenge	Impact	How Patron Accounting Solves It
GSTR-3B vs GSTR-2A ITC Mismatch (Supplier Default)	Supplier non-filing causes 2A absent ITC; ASMT-10 raises ineligibility under Section 16(2)(c). Without correct response, ITC reversal demand follows.	We invoke CBIC Circular 183/15/2022 for FY 17-18 and 18-19 cases, obtain CA-certified supplier confirmation where required, and demonstrate that the ITC was bona-fide. For later years, we map supplier GSTR-3B filing status to Section 16(2)(c) eligibility.
GSTR-1 vs GSTR-3B Outward Supply Mismatch	Differences across months trigger over-reporting or under-reporting flags; cumulative tax position often obscured.	We reconstruct month-wise outward supply reporting, identify cross-FY timing differences, and demonstrate that cumulative tax stands fully paid. Pure timing-difference cases typically close at ASMT-12.
ASMT-10 Asks for Documents Beyond Scrutiny Scope	Officer requests audit-level records (e.g. 180-day payment compliance under Rule 37 in detail) that exceed Section 61 scope.	We politely note that scrutiny cannot widen into audit or inquiry and confine our reply to discrepancies identified in the ASMT-10 itself, preserving procedural protection.
Officer Escalates Without Issuing ASMT-10 First	DRC-01 SCN under Section 74 arrives for an issue that was never flagged via ASMT-10. Procedural violation.	We invoke Devi Traders v. State of AP [2023] 152 taxmann.com 22 and similar rulings to seek setting aside on procedural grounds, protecting the taxpayer's natural justice position.

Patron Fees for ASMT-10 Services in Delhi

Fee Component	Amount
Patron Accounting Professional Fees - ASMT-11 Reply (Simple)	Starting from Rs 2,499 (Exl GST and Govt. Charges)
Initial Case Review (30-min + ASMT-11 reply scope memo)	Free (no obligation)
ASMT-11 Reply (Standard) - Multi-parameter, single FY	Starting from Rs 5,500 (Exl GST and Govt. Charges)
ASMT-11 Reply (Complex) - Multi-FY, multi-parameter, supplier verification + DRC-03	Rs 9,500 to Rs 18,000 (Exl GST and Govt. Charges)
DRC-03 Voluntary Payment Computation + Filing	Starting from Rs 1,999 (Exl GST and Govt. Charges)
Extension Request Filing (Rule 99(1) proviso)	Starting from Rs 1,499 (Exl GST and Govt. Charges)
Post ASMT-11 Hearing Support (per hearing)	Starting from Rs 3,500 per hearing (Exl GST and Govt. Charges)
Escalation Defence (Section 73/74/74A SCN reply DRC-06)	Rs 5,500 to Rs 25,000 (Exl GST and Govt. Charges)
Government Filing Fee (GST Portal)	Nil (no government fee for ASMT-11 filing)
Penalty Exposure - Missed Reply Window	None at ASMT-10 stage; escalation to Section 73/74 brings 10 to 100 percent penalty

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free ASMT-10 Notice Delhi consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

How Long the ASMT-10 Process Takes

Stage	Estimated Timeline
ASMT-11 Reply Preparation (Patron)	5 to 10 working days for standard cases, well inside the 30-day statutory window
Statutory Reply Window (Rule 99(1))	30 days from ASMT-10 service; extension up to 15 days possible
ASMT-12 Closure Issuance	Typically 2 to 6 months after ASMT-11 reply if officer is satisfied
End-to-End Scrutiny Cycle	5 to 6 months from ASMT-10 to ASMT-12 closure, per CBIC SOP
Escalation Timeline (if reply unsatisfactory)	Section 65 audit or Section 73 SCN follows within 3 to 9 months
Personal Hearing (if requested)	1 to 4 weeks after ASMT-11 filing - not mandatory at scrutiny stage

Urgent deadline: Missing the 30-day reply window allows the officer to escalate to Section 73 / 74 / 74A SCN directly, exposing you to 10 to 100 percent penalty. Engage a CA the day you receive the ASMT-10.

Key Benefits

Why Engage Patron for Your Delhi ASMT-10

Scrutiny-Specific Methodology

Our ASMT-11 reply is drafted as a scrutiny reply (narrow, focused on discrepancies in the ASMT-10) - not as an audit defence document. This prevents inadvertent widening of the proceedings.

Delhi Commissionerate Familiarity

We have responded to ASMT-10s across CGST Delhi North, South, East, West, and Delhi SGST. Each has its own ASMT-10 parameter templates and ASMT-12 turnaround expectations.

Reconciliation Engineering

Our GSTR-1 vs 3B and GSTR-2A vs 3B reconciliation packs are structured for proper-officer readability - reducing back-and-forth and accelerating ASMT-12 closure.

Escalation Containment

Where escalation to Section 73 / 74 / 74A is inevitable, our ASMT-11 reply is engineered as part of the appeal record - protecting your position long before the DRC-01 SCN arrives.

5 to 10 Working Day Turnaround

We file ASMT-11 in 5 to 10 working days for standard cases - well inside the 30-day statutory window with buffer for officer queries.

95 Percent Resolution Rate

Of Patron's 500+ GST notice cases, 95 percent reach resolution without escalation. For ASMT-10s specifically, the closure-at-ASMT-12 rate exceeds 90 percent.

Devi Traders Case Law Anchor

We deploy Devi Traders v. State of AP [2023] 152 taxmann.com 22 wherever procedural gateway arguments protect the taxpayer's position.

Free Initial Case Review

30-minute review with a partner CA and a written ASMT-11 reply scope memo - free, no obligation, within 2 hours of contact.

Trusted by Delhi GST Taxpayers

Delhi ASMT-10 Closure Stories

"Received an ASMT-10 from CGST Delhi East for ITC mismatch of Rs 8.2 lakh. Patron built a complete GSTR-2A vs 3B reconciliation showing it was supplier filing-delay, not ineligibility. ASMT-12 closure issued in 11 weeks." - Wholesaler, Delhi

"Got separate ASMT-10s for FY 2018-19 and 2019-20 from Delhi SGST on the same GSTR-1 vs 3B issue. Patron coordinated both replies with cross-FY timing reconciliation. Both closed at ASMT-12 without any escalation." - Service Provider, Delhi

Client Logos

Trusted by Hyundai, Asian Paints, Bridgestone, and 10,000+ other businesses.

Outcome Stats

Of Patron's 500+ GST notice cases, 95 percent reach resolution without escalation to demand orders. For ASMT-10s specifically, the closure-at-ASMT-12 rate exceeds 90 percent when our reply is filed within 30 days with full reconciliation.

4-Office City Signal

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves businesses across India - both in-person and remotely. Our Delhi office handles ASMT-10s across all four CGST commissionerates and Delhi SGST.

ASMT-10 vs Section 65 Audit vs Section 73 SCN

Parameter	ASMT-10 (Section 61)	Section 65 Audit	Section 73 SCN (DRC-01)
Nature	Scrutiny - explanation sought	Comprehensive audit	Demand SCN - tax + penalty
Form	ASMT-10 / ASMT-11 / ASMT-12	ADT-01 / ADT-02	DRC-01 / DRC-06 / DRC-07
Reply Window	30 days (extendable 15 days)	Per audit notice	30 days for DRC-06
Personal Hearing	Not mandatory	Mandatory	Mandatory under Section 116
Demand Creation	Cannot create demand	Audit findings can trigger SCN	Creates demand under Section 73(9)
Penalty Exposure	None at this stage	Triggered if findings lead to SCN	10 percent or Rs 10,000 (higher); NIL if paid in 30 days
Typical Trigger	GSTR mismatch flagged by DGARM/ACES	Risk-based selection by Commissioner	Post-ASMT-10 escalation or direct

Related Patron Services

Pair ASMT-10 defence with related Patron services - whether for other Delhi GST notice types, escalation defence, or ongoing GST compliance to prevent future scrutiny.

GST Notice Services in Delhi: Broader GST notice service hub covering all notice types issued by Delhi GST authorities.
GST Notice Services (National): Pan-India GST notice handling for taxpayers outside Delhi or with multi-state GSTINs.
GST Returns Filing in Delhi: Ongoing GSTR-1 / GSTR-3B / GSTR-9 filings to prevent future scrutiny triggers.
GST Registration in Delhi: Fresh GST registration for new Delhi businesses across all 4 CGST commissionerates.
GST Returns Filing (National): Pan-India monthly and annual GST return filings.
GST Audit Services: Section 65 audit defence and pre-audit health checks.

Delhi GST Authority Structure and Legal Framework

ASMT-10s in Delhi are issued either by Central Tax (CGST) or State Tax (SGST) proper officers depending on which administration controls your GSTIN under the cross-empowerment framework. Verify your issuing authority at gstdelhizone.gov.in or via the ASMT-10 header DIN.

Delhi GST Issuing Authorities

Authority	Jurisdiction	Reference Address
CGST Delhi North Commissionerate	Central tax ASMT-10s for North Delhi GSTINs	IAEA Building, I.P. Estate, New Delhi 110002
CGST Delhi South Commissionerate	Central tax ASMT-10s for South Delhi GSTINs	EPCH Building, Hauz Khas region
CGST Delhi East Commissionerate	Central tax ASMT-10s for East Delhi GSTINs	C.R. Building, I.P. Estate region
CGST Delhi West Commissionerate	Central tax ASMT-10s for West Delhi GSTINs	Jeevan Bharti / Pragati Maidan region
Delhi SGST - Dept of Trade and Taxes	State tax ASMT-10s under Delhi GST Act 2017	Vyapar Bhawan, IP Estate, New Delhi
Automated Return Scrutiny Module	Auto-issuance via ACES-GST (FY 2019-20+)	CBIC backend - notice flows to jurisdictional officer

Governing Act and Key Sections

Governing Act: Central Goods and Services Tax Act, 2017 (Section 61) read with the CGST Rules, 2017 (Rule 99) and the Delhi Goods and Services Tax Act, 2017 for SGST scrutiny. The primary regulator is the Central Board of Indirect Taxes and Customs (CBIC).

Provision	What It Governs
Section 61(1) CGST Act 2017	Empowers proper officer to scrutinise the return and related particulars to verify correctness and inform discrepancies.
Section 61(2) CGST Act 2017	If the taxpayer's explanation is acceptable, the proper officer informs accordingly and takes no further action.
Section 61(3) CGST Act 2017	If no satisfactory explanation within 30 days, or accepted discrepancies not corrected in subsequent returns, the officer may initiate Section 65 audit, Section 66 special audit, Section 67 inspection, or Section 73 / 74 / 74A demand.
Rule 99(1) CGST Rules 2017	Notice in Form ASMT-10 must specify discrepancies and seek explanation within 30 days (or further period as permitted).
Rule 99(2) CGST Rules 2017	Taxpayer reply in Form ASMT-11 - either accept and pay via DRC-03, or furnish explanation.
Rule 99(3) CGST Rules 2017	Closure intimation in Form ASMT-12 by the proper officer when the reply is satisfactory.
Section 50 CGST Act 2017	Interest at 18 percent per annum if tax is paid on accepted discrepancies via DRC-03.
Section 62 CGST Act 2017	Best-judgment assessment for non-filers - applies when no return has been filed; Section 61 scrutiny does not apply in such cases.
CBIC Instruction 02/2022-GST (22 March 2022)	SOP for manual scrutiny of returns for FY 2017-18 and FY 2018-19.
CBIC Instruction 02/2023	SOP for online scrutiny of returns for FY 2019-20 onwards via the Automated Return Scrutiny Module on ACES-GST.
Circular 183/15/2022-GST	CA-certified supplier confirmation procedure for ITC defects in FY 2017-18 and FY 2018-19.
Devi Traders v. State of Andhra Pradesh [2023] 152 taxmann.com 22 (AP HC)	Section 74 SCN cannot be issued without first invoking Section 61 scrutiny in many cases - reinforces ASMT-10 as a procedural gateway.

Frequently Asked Questions

Real questions from Delhi GSTIN holders who received ASMT-10 scrutiny notices from CGST Delhi or Delhi SGST.

Get a free callback

Talk to a CA/CS expert today, no charge, no spam.

Full Name

Phone Number

City

What is an ASMT-10 notice in Delhi?

An ASMT-10 notice in Delhi is a GST scrutiny intimation issued under Section 61 of the CGST Act, 2017 read with Rule 99 of the CGST Rules, 2017 by your jurisdictional CGST Delhi proper officer (North, South, East, or West) or by the Delhi SGST Department of Trade and Taxes. It flags discrepancies in your filed GST returns and seeks explanation - it is not a demand notice and does not by itself create any tax liability.

How much time do I have to reply to an ASMT-10?

Under Rule 99(1) of the CGST Rules, you have 30 days from the date of service of the ASMT-10 to file your reply in Form ASMT-11 on the GST portal. The proper officer may grant an extension of up to 15 additional days on a written request, where genuine complexity justifies it. Missing the 30-day window allows direct escalation to Section 73 or 74 SCN.

Is an ASMT-10 a show cause notice or demand notice?

No. An ASMT-10 is a pre-demand scrutiny notice under Section 61 - it seeks explanation, not payment. It cannot itself create a tax demand. Only if the explanation in ASMT-11 is unsatisfactory or absent can the proper officer escalate to Section 65 audit, Section 67 inspection, or a Section 73, 74, or 74A demand show cause notice.

How do I reply to ASMT-10 in Delhi via ASMT-11?

Log in to gst.gov.in. Navigate to Services then User Services then View Additional Notices and Orders, locate the ASMT-10, and file Form ASMT-11 within 30 days. Include parameter-wise response, GSTR reconciliations as annexures, supplier verification certificates if relevant, and a DRC-03 challan if any discrepancy is accepted and paid.

What happens if I do not reply to an ASMT-10?

Under Section 61(3), if no satisfactory explanation is furnished within 30 days, the proper officer may initiate Section 65 audit, Section 66 special audit, Section 67 inspection, or proceed directly to a demand show cause notice under Sections 73, 74, or 74A. This is far more expensive than a timely ASMT-11 reply and exposes you to 10 to 100 percent penalty.

Can an ASMT-10 be challenged in Delhi High Court?

Generally no, because an ASMT-10 is procedural and creates no liability. However, where the discrepancy is plainly outside scrutiny scope, or where natural justice has been violated, or where escalation has happened without ASMT-10 being properly issued, writ remedies before the Delhi High Court are available under principles upheld in Devi Traders and similar rulings.

Does Patron handle Delhi SGST ASMT-10 notices as well as CGST?

Yes. Patron's Delhi office handles ASMT-10 notices from all four CGST Delhi Commissionerates (North, South, East, West) and from the Delhi SGST Department of Trade and Taxes at Vyapar Bhawan. The reply procedure, forms (ASMT-10, ASMT-11, ASMT-12), and 30-day window are identical under the cross-empowerment framework.

Quick Answers

Where do I view ASMT-10 on the portal? Services then User Services then View Additional Notices and Orders on gst.gov.in.

Which form for reply? ASMT-11 (always, even for partial acceptance with DRC-03).

Which form closes the matter? ASMT-12 - issued by the proper officer if your reply is acceptable.

Can I pay only the accepted portion? Yes - pay via DRC-03 for accepted discrepancies; explain the rest in ASMT-11.

Does ASMT-10 attract penalty? Not at this stage. Penalty arises only if escalation to Section 73 or 74 SCN happens and you do not pay within the 30-day NIL-penalty window.

Urgent: 30-Day Reply Window Runs From Service Date

Deadline: ASMT-11 reply must be filed within 30 days of ASMT-10 service under Rule 99(1). Extension of up to 15 days at officer's discretion. Penalty Exposure: None at the ASMT-10 stage - but missing the reply window triggers escalation to Section 73 / 74 / 74A where penalty of 10 to 100 percent applies. Action: Engage a CA the day you receive the ASMT-10.

Call +91 945 945 6700 or WhatsApp us for a free case review. Patron files ASMT-11 in 5 to 10 working days.

Talk to Patron's Delhi GST Scrutiny Team Today

An ASMT-10 notice in Delhi is the GST system's first formal touchpoint when DGARM analytics or the Automated Return Scrutiny Module flag discrepancies in your filings. It is procedural, not punitive - but the 30-day reply window and the right Form ASMT-11 architecture determine whether the matter closes at ASMT-12 or escalates to a Section 73 / 74 / 74A demand SCN.

Patron Accounting LLP brings 500+ GST notice cases, 15+ years of CA practice, and reconciliation-engineering capability to your Delhi ASMT-10. From CGST Delhi North to Delhi SGST at Vyapar Bhawan, our scrutiny-specific methodology keeps the matter contained at the ASMT-12 closure stage in over 90 percent of cases.

📞 Call +91 945 945 6700 💬 WhatsApp Us ✉️ Email Us

Book a Free Consultation - No Obligation.

GST Notice Services Across India

Patron handles ASMT-10 and related GST scrutiny notices pan-India. Our Delhi office specialises in CGST Delhi commissionerates and Delhi SGST.

Related GST Services

End-to-end GST notice handling and ongoing compliance - India-wide

Content Created: 14 May 2026 | Last Updated: | Next Review: 14 August 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

Content refreshed every 3 months (Tier 1) or whenever CBIC issues new SOPs, the Automated Return Scrutiny Module is upgraded, GSTR reconciliation rules change, or new Section 61/65/73/74 jurisprudence emerges.