Scrutiny of GST Returns reply to ASMT-10 with reconciliation, reasoning and proof.
Specialist scrutiny support under Section 61 of the CGST Act — covering ASMT-10 notice analysis, ASMT-11 reply drafting, GSTR-1, GSTR-3B and GSTR-9 reconciliation, ITC verification, and full representation before the jurisdictional GST officer.
Scrutiny of GST returns under Section 61 of the CGST Act is the first level of departmental review where the proper officer examines GSTR-1, GSTR-3B, GSTR-9, GSTR-2A, GSTR-2B, and other returns to identify discrepancies in tax liability, input tax credit, turnover, exempt supplies, and refund claims. The proper officer issues notice in Form ASMT-10 seeking explanation for each discrepancy.
Our scrutiny of GST returns services cover ASMT-10 notice analysis, point-wise reply drafting in Form ASMT-11, GSTR-1 versus GSTR-3B reconciliation, GSTR-2A and GSTR-2B versus GSTR-3B reconciliation, GSTR-9 versus books reconciliation, ITC ledger verification, and explanation of common scrutiny parameters used by the GST department.
NDS Advisors provides end-to-end scrutiny defence — reconciliation working papers, ASMT-11 reply drafting with legal backing, personal hearing representation, ASMT-12 closure follow-up, and protection from escalation into Section 73 or 74 SCN proceedings — ensuring scrutiny is closed without unnecessary tax demand or penalty.
Our Scrutiny of Returns Services
ASMT-10 Notice Review
Detailed analysis of each discrepancy raised by the proper officer.
Reconciliation Working
GSTR-1, GSTR-3B, GSTR-2A, GSTR-2B, GSTR-9 reconciliation papers prepared.
ASMT-11 Reply Drafting
Point-wise reply with legal grounds, case laws, and supporting evidence.
ITC Discrepancy Reply
Defence of input tax credit claimed and matching with GSTR-2A/2B.
Turnover Mismatch Reply
Explanation of GSTR-1, GSTR-3B, books, and ITR turnover differences.
E-way Bill Reconciliation
Reply on differences with e-way bill data and outward supplies.
Personal Hearing
Representation before the proper officer with documents and arguments.
ASMT-12 Closure
Follow-up till scrutiny is dropped via ASMT-12 acceptance order.
Our Approach
Notice Study
Each discrepancy in ASMT-10 mapped to specific returns and ledgers.
Reconciliation
Detailed reconciliation working papers prepared with supporting docs.
Reply Drafting
ASMT-11 reply with legal grounds, judicial precedents, and proof.
Representation
Personal appearance, document submission, and clarification.
Closure
ASMT-12 acceptance or controlled transition to next stage.
Why It Matters
Frequently Asked Questions
Scrutiny is the process under Section 61 of the CGST Act where the proper officer examines GST returns to verify correctness and seeks explanation for any discrepancy.
Form ASMT-10 is the notice issued by the proper officer informing the taxpayer about discrepancies noticed in returns and seeking an explanation within 30 days.
The taxpayer must reply within 30 days of receipt of ASMT-10 notice through Form ASMT-11, with possible extension on a reasoned request.
If the reply is unsatisfactory, the officer may proceed with audit under Section 65, inspection under Section 67, or issue show cause notice under Section 73 or 74.
Section 61 empowers the proper officer to scrutinise the returns furnished by a registered person and inform discrepancies for explanation and corrective action.
Received an ASMT-10 Notice?
From ASMT-10 analysis and reconciliation working to ASMT-11 reply drafting and personal hearing — get specialist GST scrutiny defence that closes notices at the first stage itself.
Talk to a GST Scrutiny Specialist or call +91 9819 000 511