Reply to ASMT-10 Scrutiny Notice — Sample Draft

[Letterhead of the Taxpayer]
[Legal Name] | GSTIN: [22ABCDE1234F1Z5]
[Principal Place of Business, State, PIN]

Ref: Reply in FORM GST ASMT-11                      Date: [DD-MM-YYYY]

To,
The [Superintendent / Proper Officer], CGST & SGST,
[Range / Ward], [Commissionerate],
[Address].

Subject: Reply to notice in FORM GST ASMT-10 (Reference No. [___]
         dated [DD-MM-YYYY]) issued under Section 61 of the CGST Act,
         2017 read with Rule 99, for the tax period [Month/Year] —
         explanation of discrepancies.

Respected Sir/Madam,

1. With reference to the ASMT-10 scrutiny notice cited above, the
   discrepancy-wise explanation is submitted as under:

   Discrepancy 1 — Difference between GSTR-1 and GSTR-3B outward tax
   of ₹[amount]:
   Explanation: The difference is due to [an invoice reported in
   GSTR-1 of the next month / an amendment]. Reconciliation at
   Annexure-A shows the figures tally over [period]; no short payment.

   Discrepancy 2 — ITC in GSTR-3B exceeding GSTR-2B by ₹[amount]:
   Explanation: The excess ITC pertains to invoices of [period]
   reflected in GSTR-2B of [later month]; it is a timing difference
   and is within Section 16 conditions (Annexure-B).

   Discrepancy 3 — [RCM/interest/e-way bill vs GSTR-1]:
   Explanation: [state facts]; supporting documents at Annexure-C.

2. In view of the above, it is submitted that the discrepancies stand
   fully explained and no tax is short-paid. [OR: The admitted amount
   of ₹[amount] together with interest under Section 50 has been paid
   vide DRC-03 ARN [___] (Annexure-D).]

3. It is therefore requested that the scrutiny proceedings under
   Section 61 be dropped and no further action under Section 65/66/
   73/74 be initiated.

Thanking you,
Yours faithfully,

For [Legal Name of Taxpayer]

____________________
[Name of Authorised Signatory]
[Designation] | Ph: [___] | Email: [___]

Enclosures:
1. Copy of FORM GST ASMT-10.
2. Annexure-A/B/C: Reconciliations & supporting documents.
3. Annexure-D: DRC-03 challan (if any amount admitted & paid).