Responding to GST Scrutiny Notices
GST officers issue scrutiny notices when the returns filed by a taxpayer appear inconsistent with data available on the portal. Knowing how to respond swiftly and correctly is critical to closing these without penalties.
ASMT-10 (Scrutiny Notice)
Issued when the officer notices discrepancies. Respond within the stipulated time (usually 15 days) via ASMT-11 on the portal. Provide documentary evidence for each discrepancy.
DRC-01 (Demand Notice)
Issued when the officer determines tax is payable. You can pay the demand via DRC-03, file a reply, or contest through the adjudication process.
Documentation to Prepare
Sales register, purchase register, e-way bills, bank statements, reconciliation statements, and ledger extracts for the disputed period.
Common Discrepancy Types
ITC mismatch (GSTR-2B vs. 3B), turnover mismatch (GSTR-1 vs. 3B), and excess ITC on ineligible inputs are the most common triggers.
Engaging the Officer
Maintain a professional tone in all communications. If the notice lacks specific grounds, you may request clarification before submitting the reply.
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