GST Notice Reply Format — ASMT-10 & DRC-01/01A Reply
PART A — Reply to Scrutiny Notice in FORM GST ASMT-10
[Structure of FORM GST ASMT-11 — Reply to the notice issued under section 61 intimating discrepancies in the return]
To,
{{officer_designation}}
Registered person: {{client_name}} | GSTIN: {{client_gstin}} | Period: {{tax_period}}
Ref: Notice in FORM GST ASMT-10, {{notice_ref}} dated {{notice_date}}
Respected Sir / Madam,
1. The captioned notice under section 61 of the CGST Act, 2017 read with Rule 99, intimating discrepancies noticed on scrutiny of the returns for the period {{tax_period}}, has been received. This reply is furnished within the period of thirty days provided in Rule 99(2) / within the further period permitted by your good office.
2. The point-wise explanation to each discrepancy is set out below:
| Sl. | Discrepancy as per ASMT-10 | Explanation of the registered person | Evidence enclosed |
|---|
| 1 | ____________ [reproduce the discrepancy verbatim — e.g. 'GSTR-1 outward liability exceeds GSTR-3B by ₹ ____'] | ____________ [explain with the reconciliation — timing difference, amendment, credit note, RCM entry — and quantify each element] | Annexure ___ — reconciliation statement |
| 2 | ____________ [e.g. 'ITC availed in GSTR-3B exceeds GSTR-2A/2B'] | ____________ [invoice-level matching, IGST-on-import credits, RCM self-invoiced credits and other items legitimately outside 2B] | Annexure ___ — ITC register extract |
| 3 | ____________ | ____________ | |
3. To the extent the discrepancy at Sl. No. ____ is accepted, the tax of ₹ ____________ together with interest under section 50 has been paid through FORM GST DRC-03 vide ARN ____________ dated ____________, and the balance discrepancies are explained above.
4. In view of the above, it is prayed that the explanation be found acceptable and the proceedings be dropped by issuing an order in FORM GST ASMT-12, in terms of Rule 99(3).
- Drafting hint: answer every line of the ASMT-10 — an unanswered discrepancy is treated as unexplained and becomes the first paragraph of the next notice under section 73 / 74.
- Drafting hint: attach the working itself (GSTR-1 vs 3B / 2B reconciliation), not just a narrative. Scrutiny replies succeed on arithmetic, not adjectives.
PART B — Reply to Show Cause Notice in FORM GST DRC-01 / Intimation in DRC-01A
Before the {{officer_designation}}
Noticee: {{client_name}} | GSTIN: {{client_gstin}} | Address: {{client_address}}
Ref: Notice / intimation {{notice_ref}} dated {{notice_date}} for the period {{tax_period}}
Note on DRC-01A: where the intimation received is in FORM GST DRC-01A (Rule 142(1A) — pre-SCN intimation of tax ascertained), the registered person may, in Part B of that form, either pay the ascertained amount (in full or part) through DRC-03 or file submissions against the proposed demand. A considered Part B response can close the matter before a formal SCN in DRC-01 is issued, or at minimum narrow it. The structure below serves for both the Part B submissions and the full SCN reply.
I. Facts
1. The noticee is ____________ [constitution and nature of business in one or two sentences], registered under GSTIN {{client_gstin}}, and has been regularly filing returns under section 39 for the period in question.
2. The impugned notice proposes a demand of ₹ ____________ towards ____________ [state each head of demand — e.g. excess ITC, short-paid output tax, RCM liability — with the amount against each], invoking section ____ [73 / 74 / 74A] of the CGST Act, 2017.
3. Set out the chronology: date of the DRC-01A intimation (if any) and the response thereto, date of the SCN, dates of personal hearing offered. A demand order passed without granting the hearing mandated by section 75(4) is vitiated — preserve this record.
II. Submissions on Merits
4. ____________ [take each head of demand separately: state the legal position with the section / rule / circular relied upon, then apply it to the facts with the quantified working. One numbered submission per head.]
5. Without prejudice, ____________ [alternative submissions — e.g. recomputation of the demand, cum-tax benefit under section 75(12) principles, credit of tax already paid through DRC-03].
III. Limitation and Jurisdiction
6. ____________ [where the notice invokes the extended period: submit that the ingredients of fraud, wilful misstatement or suppression required by section 74 are neither alleged with particulars nor established, and that the matter, if at all, falls under section 73 with its shorter limitation. Verify the section 73(2) / 74(2) timelines for the year in question against the notified due dates before taking the limitation point.]
IV. Prayer
7. In view of the above, it is prayed that the proceedings initiated vide the impugned notice be dropped; in the alternative, that the demand be restricted to ₹ ____________ as computed in the submissions above; and that a personal hearing be granted before any adverse view is taken.
- Drafting hint: penalty exposure differs sharply between sections 73 and 74 — payment before or within 30 days of the SCN under section 73 closes the case with no penalty, while section 74 carries penalty even on early payment (at reduced rates). Factor this into the pay-vs-contest decision on each head.
- Drafting hint: never let the DRC-01A window lapse silently — an unanswered Part A intimation converts to an SCN on the officer's ascertainment alone.
Place: __________________
Date: 31 July 2026
For {{client_name}}
_______________________________
Authorised Signatory
