A GST scrutiny notice deserves a focused response to the differences it identifies. Before drafting, download the full notice and its annexures, identify the relevant GSTIN and periods, and note the response date. A generic description of the business will rarely explain a specific return mismatch.
Identify the proceeding first
The official scrutiny instruction describes communication of discrepancies in Form GST ASMT-10 and a reply in Form GST ASMT-11. Read the document as part of the scrutiny process; do not treat every GST communication as interchangeable with a demand order. Check the response requirements and time indicated in your own proceeding.
Where another notice or order has also been issued, organise the documents chronologically so your adviser can identify what stage the matter has reached.
Official reference: Official scrutiny instruction No. 02/2023-GST
Prepare one reconciliation for each discrepancy
Create a working paper that mirrors the numbering in the notice. For each point, record the department’s figure, your return figure, the book figure where relevant, the difference and the explanation. Break the reconciliation into periods and tax heads where that makes the comparison clearer.
A hypothetical timing difference should identify the original period, the later reporting entry and both supporting extracts. Calling an item a timing difference without those references leaves the central question unanswered.
Build a usable evidence pack
- Keep the notice and all annexures at the front.
- Include the relevant filed return extracts and acknowledgement details.
- Identify supporting invoice, credit-note or ledger records by reference.
- Explain each adjustment in plain language.
- Add an index that maps each question to the response and attachment.
Use readable filenames and avoid attaching unexplained spreadsheets with hidden calculations. If a workbook is necessary, also prepare a concise summary of the figures relied upon.
Draft the response around facts
For every point, state whether the underlying facts are agreed, partly agreed or disputed, then explain why. Separate a calculation error from a legal interpretation. If the proposed treatment depends on a provision, check that it applies to the relevant period and transaction before including it.
Do not describe a hypothetical explanation as established fact. Ask the accounts team to confirm each factual statement against a record, and have the final draft reviewed alongside the annexures rather than in isolation.
Submit and monitor the proceeding
Use the applicable portal response workflow and preserve the submitted reply, attachments and acknowledgement. Record any further communication, clarification request or hearing information in the same matter file. If you are considering payment, rectification or another procedural step, check its consequences for the specific case before proceeding.
The official instruction describes examination of replies as part of scrutiny. A persuasive reconciliation helps the officer understand the facts, but it does not guarantee acceptance. Continue monitoring the proceeding until its status is clear, instead of assuming that uploading a reply has concluded the matter.
Common questions
Can I reuse a reply from another GSTIN?
Only its general structure. Figures, periods, records and explanations must be checked for the GSTIN and notice actually involved.
What if I need more records?
Identify the missing records and seek advice on the procedural options before the response deadline. Do not assume additional time is automatic.
Official sources & review note
References checked 26 September 2026. This article is general information, not case-specific tax or legal advice. Confirm subsequent notifications and the facts of your matter before acting.
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