ASMT-10 Notice · Advocate Simran Kumari · Patna · BR/1115/2023
Received an ASMT-10 notice from the GST department in Patna? This scrutiny communication under Section 61 read with Rule 99 of the CGST/BGST Act requires a point-wise reply in Form ASMT-11 within 30 days. Advocate Simran Kumari handles the complete procedure for taxpayers in Patna — from analysis and document compilation to ASMT-11 drafting and the remedy if the reply is contested.
Chamber: P.C. Colony, Kankarbagh, Patna – 800020 · Law checked 6 October 2026
Choose your path for the ASMT-10 notice
ASMT-10 received? The 30-day clock is running.
The reply must be filed in Form ASMT-11 within 30 days. Missing the deadline in Patna can result in escalation to DRC-01 under Section 73 or 74, penalty exposure and recovery proceedings before the CGST Patna-I or Patna-II Commissionerate.
Chamber Services
Every reply for Patna taxpayers is scoped to the section invoked, the tax period, the discrepancies raised and the documents available.
01
Decoding the communication to identify the discrepancy type, tax period, demand amount, grounds and the procedure applicable before CGST Patna-I & Patna-II.
02
Drafting the reply in Form ASMT-11 with point-wise rebuttal, statutory citations and reconciliation for Patna taxpayers.
03
Compilation of all supporting documents — GSTR-1, GSTR-3B, GSTR-2B extracts, ledgers, bank proof and reconciliation statements.
04
Appearance before the proper officer at CGST Patna-I or Patna-II for personal hearing to argue the reply.
05
Where the reply is not accepted, advising on the remedy — DRC-01 response, Section 107 appeal, or writ petition before the Patna High Court.
06
Advisory on return reconciliation and GSTR-9C filings to reduce the risk of receiving an ASMT-10 notice from the Bihar GST authorities.
Not sure how to reply to your ASMT-10?
Send your notice and get a same-day reply strategy note for Patna.
Why this Chamber
01
Your reply file is handled by the advocate herself — not routed through intermediaries or call centres.
02
Familiar with Patna High Court case law on ASMT-10 scrutiny, natural justice and the 30-day period under Section 61.
03
Direct advice on the remedy if the reply is rejected — DRC-01, appeal or writ before the Patna High Court.
04
Familiar with the CGST Patna-I and Patna-II Commissionerates, the Bihar GST jurisdiction and GSTAT Patna Bench context.
How to Engage
Step 1
Share the ASMT-10 notice and any attachments by WhatsApp or email. Acknowledge receipt is issued the same day.
Step 2
A short call to establish the discrepancy type, grounds, documents needed and the procedure applicable.
Step 3
Written scope of the engagement and the fee arrangement for the reply stage before CGST Patna-I or Patna-II.
Step 4
ASMT-11 drafting, document compilation, portal filing and personal hearing representation.
Ready to start? The first step takes two minutes.
Send your notice and receive a same-day reply strategy note for Patna.
The legal position in brief for Patna taxpayers
An ASMT-10 notice is issued under Section 61 of the CGST/BGST Act, 2017 read with Rule 99 of the CGST/Bihar GST Rules, 2017. It is a scrutiny notice — not a demand order — that communicates discrepancies found in GST returns filed by a registered person in Patna.
The reply must be filed in Form ASMT-11 within 30 days. If the explanation is satisfactory, the proceedings are closed under ASMT-12. If not, the matter may escalate to Section 73 or 74 adjudication before the CGST Patna-I or Patna-II Commissionerate.
An ASMT-10 notice is the form used by the proper officer to communicate discrepancies found during scrutiny of GST returns under Section 61 of the CGST/BGST Act, 2017. It is issued when the returns filed by a taxpayer in Patna are selected for scrutiny and the officer finds mismatches between different returns or between returns and available data.
The ASMT-10 notice is not a demand notice or a show-cause notice. It is a preliminary communication that gives the taxpayer an opportunity to explain or correct the discrepancies before any further action is taken.
The reply must be filed in Form ASMT-11 within 30 days of service. If the reply is satisfactory, the officer closes the proceeding under ASMT-12. If not, the matter may escalate to Sections 73 or 74.
The ASMT-10 notice is governed by Section 61 of the CGST/BGST Act, 2017 and Rule 99 of the CGST/Bihar GST Rules, 2017. Section 61 empowers the proper officer to scrutinise returns and communicate discrepancies. Rule 99 prescribes the procedure, including the 30-day reply period.
| Provision | Subject | Significance |
|---|---|---|
| Section 61 | Scrutiny of returns | Empowers the proper officer to scrutinise returns and communicate discrepancies through ASMT-10 |
| Rule 99(1) | Issuance of ASMT-10 | Prescribes that the notice must quantify the discrepancy and allow 30 days for reply |
| Rule 99(2) | ASMT-11 reply | Prescribes the form and manner of the taxpayer's reply |
| Rule 99(3) | ASMT-12 closure | Prescribes the form for closing the scrutiny if the reply is satisfactory |
| Section 73 | Non-fraud adjudication | Escalation if the reply is unsatisfactory in non-fraud cases |
| Section 74 | Fraud adjudication | Escalation if the reply is unsatisfactory in fraud cases |
The Bihar GST authorities and CGST Patna-I and Patna-II Commissionerates issue these scrutiny communications based on automated risk-based selection. Common triggers include:
The GST ASMT-10 notice procedure for Patna taxpayers involves several steps from receipt of the notice to final closure or escalation.
Extract the tax period, discrepancy amount, grounds and deadline. Check whether the communication contains a valid digital signature and correct DIN. A notice without signature may not be valid.
Confirm that the communication was properly served. The Patna High Court has held that merely uploading a notice on the portal without proper service can amount to denial of a reasonable opportunity.
Gather all ASMT-10 notice documents — GSTR-1, GSTR-3B, GSTR-2B extracts, purchase and sales registers, bank statements and reconciliation statements. These documents must be indexed and cross-referenced to each discrepancy.
Draft the response in Form ASMT-11. Structure it with preliminary objections, statement of facts, point-wise rebuttal, statutory citations and prayer. Each discrepancy in the ASMT-10 notice must be addressed separately.
Upload the reply in Form ASMT-11 on the GST portal under Services → User Services → View Additional Notices and Orders. Attach the supporting documents.
Where a personal hearing is scheduled before CGST Patna-I or Patna-II, attend and argue the reply. Section 75(4) requires an opportunity of hearing where an adverse order is contemplated.
Want the chamber to handle the GST ASMT-10 notice procedure for you in Patna?
End-to-end drafting, documentation, filing and hearing representation.
The ASMT-10 notice documents required depend on the nature of the discrepancy in the notice. The following table sets out the commonly required documents.
| Discrepancy in ASMT-10 | Supporting documents required |
|---|---|
| GSTR-3B vs GSTR-1 mismatch | GSTR-1, GSTR-3B, sales register, reconciliation statement |
| ITC mismatch (GSTR-2B vs 3B) | GSTR-2B extract, purchase register, invoices, payment proof, supplier confirmation |
| GSTR-9C vs annual return mismatch | GSTR-9, GSTR-9C, audited financial statements, reconciliation of Table 14T |
| E-way bill mismatch | E-way bill ledger, delivery challans, transport documents, invoice copies |
| Excess ITC claim | ITC ledger, GSTR-2A/2B, invoices, e-way bills, proof of receipt of goods |
| Turnover mismatch vs ITR | Audited financial statements, ITR, GSTR-9, reconciliation of turnover |
Practical point on documentation
The strength of any ASMT-10 notice reply lies in the documents. A reply without supporting documents is a statement of position, not a defence. The supporting documents must be indexed, paginated and cross-referenced to each discrepancy in the notice.
The Patna High Court has developed significant precedent on the ASMT-10 notice and the consequences of procedural defects in scrutiny proceedings.
The Patna High Court quashed an order under Section 61(3) of the Bihar GST Act, 2017 because it was passed without serving a notice under Section 61(1) in Form ASMT-10. The Court held that the statutory requirement of issuing an ASMT-10 notice is mandatory.
In a batch of writ petitions, the Patna High Court addressed whether a Section 73 proceeding must be preceded by a Section 61 scrutiny notice in Form ASMT-10. The Court held that where the department had in fact issued a scrutiny communication and the assessee had replied, the challenge to the subsequent show-cause notice would not be entertained. The Court also set aside a large number of assessments solely because no personal hearing was afforded.
The Patna High Court permitted a statutory GST appeal where the petitioner challenged the absence of a prior scrutiny notice in Form ASMT-10 under Section 61. The Court did not adjudicate the substantive issues on merits but allowed the appeal.
The Patna High Court examined whether the State GST Authority could issue notices under Section 74(1) of the CGST/BGST Act. The Court upheld the validity of the assessment order, reaffirming the State GST Authority's power to issue notices.
ASMT-10 defective or order passed without hearing in Patna?
Get a Patna High Court remedy assessment.
The ASMT-10 notice remedy depends on the outcome. If the officer accepts the reply, the proceeding is closed under ASMT-12. If the reply is rejected or no reply is filed, the matter escalates.
| Stage | Form | Remedy |
|---|---|---|
| Scrutiny notice | ASMT-10 | File ASMT-11 reply within 30 days |
| Closure | ASMT-12 | Proceeding closed — no demand |
| Escalation (non-fraud) | DRC-01 | File DRC-06 reply under Section 73 |
| Escalation (fraud) | DRC-01 | File DRC-06 reply under Section 74 |
| Demand order | DRC-07 | File Section 107 appeal within 3 months + 10% pre-deposit |
| Appellate order | APL-04 | File Section 112 GSTAT Patna Bench appeal |
| Tribunal order | — | Writ petition before Patna High Court under Article 226 |
Where the ASMT-10 notice reply is rejected and a demand order is issued, the first remedy is an appeal under Section 107 before the Appellate Authority. The appeal must be filed within 3 months, with a 10% pre-deposit of the disputed tax payable from the Electronic Cash Ledger.
Where the order violates natural justice or is without jurisdiction, a writ petition under Article 226 before the Patna High Court may be the appropriate remedy. However, the Patna High Court has consistently held that the alternative remedy under Section 107 must ordinarily be exhausted first.
For taxpayers in Patna, the scrutiny communication is issued by the proper officer having jurisdiction over the principal place of business. The CGST Patna-I and Patna-II Commissionerates exercise jurisdiction over different territorial areas within Patna.
The Bihar GST authorities exercise corresponding jurisdiction under the Bihar Goods and Services Tax Act, 2017. The correct identification of the issuing authority is important for drafting the reply and for any subsequent remedy.
Where the matter proceeds to appeal, the GSTAT Patna Bench is the sole bench for Patna and all 38 districts of Bihar. Members joined their benches on 21 January 2026. The Patna High Court has also sought responses on a Public Interest Litigation regarding the location of the GSTAT Bihar State Bench.
Prefer the chamber to run this checklist for you in Patna?
Every item is part of the standard engagement.
A deficient reply carries consequences. The Patna High Court has imposed costs in cases where it found the challenge to be non-bona fide.
The risk of costs is a material consideration in deciding the reply strategy and any subsequent remedy. A careful pre-filing assessment is essential.
An ASMT-10 notice is a scrutiny notice issued under Section 61 of the CGST/BGST Act, 2017 when the proper officer finds discrepancies in GST returns. It is not a demand notice but requires a reply in Form ASMT-11 within 30 days.
The GST ASMT-10 notice procedure involves: identifying the discrepancy, checking validity and service, compiling documents, drafting the ASMT-11 reply, filing on the portal, and attending the personal hearing before CGST Patna-I or Patna-II.
Documents include GSTR-1, GSTR-3B, GSTR-2B extracts, purchase and sales registers, invoices, e-way bills, bank statements, and reconciliation statements — depending on the discrepancy in the notice.
The reply must ordinarily be filed in Form ASMT-11 within 30 days of the notice. Some notices specify a shorter or longer period, so the deadline stated in the notice should be checked.
If the reply is rejected, the matter escalates to DRC-01 under Section 73 or 74. The remedy is a Section 107 appeal within 3 months with 10% pre-deposit, followed by a Section 112 GSTAT Patna Bench appeal if needed, and a writ petition before the Patna High Court where grounds exist.
The portal may allow late filing, but the officer may proceed ex-parte. The Patna High Court has held that an assessment order passed before the expiry of the minimum 30-day period is invalid. If the deadline is missed, file the reply immediately and seek an opportunity of hearing.
Rule 99 mandates that the ASMT-10 notice be issued in the prescribed form with signature, name, designation, jurisdiction and address. In the absence of signature, the notice may not be valid. This can be raised as a preliminary objection in the reply.
ASMT-10 is a scrutiny notice under Section 61, requiring a reply in Form ASMT-11. DRC-01 is a show-cause notice under Section 73 or 74, requiring a reply in Form DRC-06. ASMT-10 is the first stage before any adjudication.
Yes. If the taxpayer disputes the discrepancy, the reply can be filed in ASMT-11 without payment. If partially disputed, the admitted portion can be paid through DRC-03 and the disputed portion contested in ASMT-11.
The chamber assists with notice analysis, document compilation, ASMT-11 drafting, portal filing, personal hearing representation before CGST Patna-I or Patna-II, and the remedy including appeal and writ. Direct chamber access is available at P.C. Colony, Kankarbagh, Patna.
Disclaimer
This page on the ASMT-10 notice is published for general information only and does not constitute legal advice or solicitation. GST law, Rules, forms, monetary limits and portal procedures are amended from time to time. The applicable position must be verified against the current statutory text, notifications and circulars, and against the facts of the particular notice, order or proceeding. Engagement of the chamber is subject to a written scope and fee arrangement.
Law last checked: 6 October 2026.
