A calmer way to handle an ASMT-10 scrutiny notice
ITC-mismatch scrutiny notices arrive in bulk each quarter. Here is a repeatable workflow to triage and respond without the last-minute scramble.
ASMT-10 is an intimation of discrepancies found during scrutiny of returns. The most common trigger is a difference between input tax credit claimed in GSTR-3B and the auto-populated GSTR-2B. On their own, these differences are often timing-related — a supplier filing late shifts credit into the next period.
The trap is volume. When dozens land in the same window, the genuinely risky ones — large amounts, repeated quarters, or a Section 74 flavour — get the same attention as routine timing gaps. A triage step fixes this: score each notice by amount, section invoked and reply window, then work the queue in risk order.
Once triaged, the response is mechanical: reconcile 3B against 2B, attach the supporting invoices and payment proofs, and where a portion is genuinely ineligible, reverse it via DRC-03 while contesting the rest. Documenting the reconciliation clearly is usually what closes the file.
The point of automation here is not to remove judgement but to remove typing. Extraction, summarisation and a first-draft reconciliation letter can all be produced in seconds, leaving the practitioner to verify figures and decide strategy.