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Start with the notice, not a generic deadline. Record its form number, legal section, tax period, service date, alleged amount, response form and stated due date. Then reconcile the allegation to your returns and records, submit the form specified for that notice, and preserve proof of filing. An ASMT-10 scrutiny notice, a DRC-01B liability mismatch and a DRC-01 demand summary follow different procedures; an adverse order creates a separate appeal step.
1. Freeze the notice and capture its controlling details
Download the complete communication and every annexure from the GST Portal. A portal summary may omit the calculation or factual detail that controls your response. Save the original file, attachments, acknowledgement numbers and any earlier correspondence in a read-only folder, and keep a second backup.
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- Form number: for example, ASMT-10, DRC-01B or DRC-01.
- Legal provision: copy the section, rule or subsection cited in the notice.
- Tax period: record the financial year, month or quarter and whether more than one period is included.
- Service details: note the date and mode by which the notice was made available or served.
- Allegation and computation: capture the tax, interest, penalty and any other amount, together with the officer’s calculation.
- Required action: identify the exact portal form, part, payment method or hearing instruction.
- Deadline: copy the date printed in the notice and calculate how much working time remains.
Do not assume that a deadline used for one GST communication applies to another. The governing provision and the notice wording control. For scrutiny under ASMT-10, the cited assessment rules require the notice to specify a period that cannot exceed 15 days from service; other proceedings can use different periods.
2. Classify the communication before drafting anything
The form determines the route. Use the table as a triage tool, then read the actual notice and current portal instructions because procedures can be amended or extended.
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| Communication | What it addresses | Response route | What can happen next |
|---|---|---|---|
| FORM GST ASMT-10 | A discrepancy found during scrutiny of a return; the notice quantifies tax, interest and other amounts related to the discrepancy. | Accept the discrepancy and pay, or explain it in FORM GST ASMT-11. | If the explanation or information is accepted, the proper officer issues FORM GST ASMT-12. |
| FORM GST DRC-01B | A system intimation that liability declared in GSTR-1 or IFF differs from liability paid through GSTR-3B or GSTR-3BQ beyond the configured threshold. | Submit the required response in Part B after reconciling the relevant figures. | Failure to respond to a prior-period intimation can block filing of GSTR-1/IFF for a subsequent period. |
| FORM GST DRC-01 summary | An electronic summary accompanying a notice in covered demand proceedings under the CGST Rules. | Furnish the representation or reply through FORM GST DRC-06, unless the notice specifies another applicable step. | A qualifying payment may be intimated in DRC-03, with DRC-05 used to conclude proceedings in the circumstances set out in the applicable rule. |
| Appealable order | A later adjudication or other order that is adverse to the registered person. | Use the applicable appeal procedure, including FORM GST APL-01 where required. | The appellate forum, limitation period, pre-deposit and document requirements depend on the order and current law. |
3. Build the evidence file around the allegation
Respond to the period and issue actually stated. A general explanation of your business is not a substitute for a transaction-level reconciliation.
Returns and tax ledgers
- Download the relevant GSTR-1, IFF, GSTR-3B or GSTR-3BQ, and any amended or corrected filings.
- Mark the tables and invoices that produce the disputed outward tax, reverse charge, exempt turnover or input tax credit figure.
- Compare the electronic liability ledger, cash ledger and credit ledger with challans and payment dates.
- Include prior responses, payment intimations, rectification requests and officer communications for the same period.
Invoices and source records
- Match invoice numbers, dates, taxable values, tax rates, place of supply and customer GSTIN to the return data.
- For input tax credit issues, retain purchase invoices, receipt evidence, supplier correspondence and the credit calculation used in the return.
- For a classification or rate issue, show the facts supporting the tariff or exemption position rather than merely asserting that the return is correct.
- For payment disputes, attach the challan, bank debit evidence and the ledger entry that links payment to the period.
Make a reconciliation schedule
Create a row for every allegation or material difference. Use columns for notice reference, return table, books figure, portal figure, variance, tax effect, explanation, document filename and proposed action. Have a second person check the arithmetic and that totals agree with the filed returns. Keep the spreadsheet and its source exports with the response record.
4. Responding to an ASMT-10 scrutiny notice
CBIC’s assessment and audit rules describe ASMT-10 as the communication of a discrepancy discovered during scrutiny. The notice quantifies the related tax, interest and other amount and specifies the period for your response, capped at 15 days from service under the cited rule.
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Option A: accept and pay
Use this route only after confirming the period, computation and legal basis. Pay the amount through the method permitted for the proceeding, retain the challan and payment reference, and inform the officer in the manner required by the notice. A payment does not automatically resolve a separate issue that the notice did not quantify; check what the payment is intended to settle.
Option B: explain in ASMT-11
File FORM GST ASMT-11 when the discrepancy is a data-timing issue, an already-paid liability, a return amendment, an incorrect comparison or a legal/factual error. Address each numbered point and show the calculation that bridges the officer’s figure to your records. Name every attachment in the text and use filenames that match the index. If the explanation or information is acceptable, the proper officer communicates the outcome in FORM GST ASMT-12.
ASMT-10 drafting outline
- Identify the GSTIN, notice number, tax period and date of service.
- Quote or paraphrase allegation 1, then state your conclusion in one sentence.
- Show the return, ledger and invoice figures supporting that conclusion.
- Explain any timing, amendment, credit-note, place-of-supply or payment difference.
- List the attached evidence and cross-reference each item to the paragraph.
- Repeat the same structure for each allegation, then request acceptance of the explanation and any appropriate hearing.
5. Responding to DRC-01B liability mismatch intimations
GSTN describes DRC-01B as an automated intimation triggered when the system detects a difference between liability declared in GSTR-1/IFF and liability paid through GSTR-3B/3BQ beyond its configured threshold. The response is filed in Part B. The figures must be checked for the exact period shown in the portal, not inferred from an annual total.
Reconcile the two sides
- Export the GSTR-1 or IFF liability for the period, including amendments and credit or debit notes affecting that period.
- Export the corresponding GSTR-3B or GSTR-3BQ liability and payment details.
- Separate genuine short payment from timing differences, amendments, reverse-charge entries, nil or exempt supplies and classification errors.
- Prepare a line-by-line bridge from the declared figure to the paid figure, with document references.
Complete Part B carefully
Use the response reason and fields offered for that intimation, enter the corrected figures or explanation requested, and attach supporting material where the portal permits it. Save the submitted form, acknowledgement and attachments. GSTN warns that if Part B is not filed for a prior-period DRC-01B intimation, filing GSTR-1/IFF for a subsequent period may be blocked. Treat the filing block as an urgent operational risk while you resolve the underlying mismatch.
6. Responding to a demand notice summarized in DRC-01
For covered demand proceedings, the CGST Rules provide an electronic summary in FORM GST DRC-01 and identify FORM GST DRC-06 for the representation or reply. Read the underlying notice, not only the summary: the notice’s allegations, section, computation and evidence determine what must be answered.
Contest the demand
Use DRC-06 to answer every proposed ground. Challenge the factual premise with returns, invoices and reconciliations; challenge arithmetic with a corrected computation; and explain the legal basis for your treatment. State whether you dispute tax, interest, penalty or all three. Request a personal hearing when the applicable procedure allows it and when oral clarification would assist.
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Use a qualifying payment route only when it fits
The cited CGST Rules describe DRC-03 for intimating qualifying payment and DRC-05 as the order concluding proceedings where that qualifying payment is made within 30 days of service of the notice. That 30-day provision is specific to the covered payment procedure, not a universal GST-notice reply deadline. Verify that the notice, section and current rule make the route available before paying, and preserve the payment reference and DRC-03 submission.
7. If the communication becomes an adverse order
A notice reply and an appeal are different stages. Once an appealable order is issued, identify the order date, service date, statutory forum, limitation period, pre-deposit and grounds of appeal immediately. Do not assume that the response deadline in the original notice carries over.
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Prepare an appeal bundle
- Impugned order and proof of service.
- Original notice, your reply, hearing record and all annexures.
- Statement of facts, grounds of appeal and corrected computation.
- Proof of pre-deposit or other payment required by the applicable provision.
- Index, pagination and a document list matching each ground.
8. Draft a reply that an officer can verify
- Use the notice’s numbering: one heading per allegation prevents an issue from being missed.
- Lead with the result: say “the proposed tax is not payable” or “₹X is accepted and ₹Y is disputed,” then show why.
- Show workings: provide formulas, source return tables, invoice ranges and payment dates.
- Separate facts from law: first establish what was supplied, invoiced or paid; then explain the statutory treatment.
- Disclose residual exposure: if a small amount remains payable, identify it rather than allowing an avoidable credibility issue.
- Request the correct relief: acceptance of explanation, correction of a mismatch, closure after qualifying payment or a hearing, as applicable.
Avoid sending a generic “all allegations are denied” letter, unsupported screenshots, a spreadsheet with no source documents or a payment proof that does not identify the period. If the notice concerns disputed facts, substantial tax, interest or penalty, input tax credit, or a possible appeal, an independent GST practitioner, chartered accountant or tax lawyer can help assess the response and preserve arguments.
9. Submit through the specified portal route and preserve proof
- Log in to the GST Portal using the GSTIN associated with the notice.
- Open the notice or intimation, confirm the period and form, and select the response action named in the communication.
- Complete the relevant form—ASMT-11, DRC-01B Part B or DRC-06—without changing figures merely to make them balance.
- Upload readable, virus-free files within the portal’s current size and format limits; combine related pages into clearly labelled PDFs where permitted.
- Submit using the permitted authentication method and wait for the acknowledgement or ARN.
- Download the filed form, acknowledgement, uploaded files and payment receipts. Record the submission timestamp and the person who approved it.
If the portal rejects an attachment or the filing option is unavailable, take a dated screenshot, note the error text, and use the support channel or written method specified in the notice. Do not let a technical problem erase evidence that you attempted to comply; keep the notice deadline visible while seeking a remedy.
10. Track the case after filing
- Calendar the expected next communication and check the portal regularly for orders, hearing notices or additional queries.
- For ASMT-10, look for ASMT-12 when your explanation is accepted.
- For a DRC-01B mismatch, confirm that the portal records Part B as filed and that later GSTR-1/IFF filing is no longer blocked.
- For a qualifying demand payment, verify that DRC-03 is recorded and that the concluding DRC-05 is issued where the rule applies.
- When an order is adverse, start the appeal calendar on the date of service and obtain advice on limitation and pre-deposit without waiting for a reminder.
11. Common mistakes and the fix
| Mistake | Why it causes trouble | Fix |
|---|---|---|
| Using a 15-day or 30-day deadline for every notice | Deadlines arise from different provisions and notice wording. | Use the date and period stated in the actual communication; verify the current rule. |
| Replying to a portal summary only | The operative allegation or calculation may be in the full notice or annexure. | Download and answer the complete notice. |
| Submitting the wrong form | Each route has a distinct form or part. | Match the form number and section before drafting. |
| Explaining without reconciling numbers | An assertion cannot disprove a quantified discrepancy. | Attach a period-specific bridge from return figures to books and payments. |
| Ignoring a small mismatch | A DRC-01B non-response can affect subsequent GSTR-1/IFF filing. | File Part B and resolve or explain the variance promptly. |
| Assuming payment ends every issue | Payment routes are provision-specific and may not settle unrelated allegations. | Confirm the scope of the payment and obtain the appropriate concluding communication. |
| Waiting to consider appeal | Appeal limitation and pre-deposit requirements are separate from the notice reply. | Review the order and appeal route on the day it is served. |
12. One-page working checklist
- Notice and annexures downloaded; backup made.
- Form, section, period, service date, allegation, amount and deadline recorded.
- Correct response route selected: ASMT-11, DRC-01B Part B, DRC-06, payment route or appeal.
- Returns, invoices, ledgers, challans and prior correspondence reconciled.
- Each allegation answered with a calculation and document reference.
- Hearing requested where appropriate and available.
- Portal submission, ARN, attachments and payment evidence saved.
- Next communication and any appeal limitation date calendared.
This checklist is general information, not a determination of liability. Amendments, notifications, extensions and portal changes can alter the procedure. The notice, applicable statute or rule, current GST Portal instructions and your records control the action you take.
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