Archive · 23 Aug 2026
GST ASMT-10 Notices Spark Concern Over Varying Response Deadlines
The GST Department is checking some tax returns filed for 2024-25.
It sends an ASMT-10 notice when its records do not match a taxpayer’s return.
The notice is not yet a final tax bill or penalty.
It gives the taxpayer a chance to explain the difference.
Tax experts say the normal explanation period should be 30 days.
However, some notices give people only nine to 23 days.
Tax professionals say these short and different deadlines make compliance difficult.
Their associations plan to send the concerns to the State GST Commissioner.
Madhya Pradesh’s GST Department is issuing ASMT-10 notices for scrutiny of 2024-25 returns.
The notices flag discrepancies such as GSTR-1, GSTR-3B and GSTR-2B mismatches.
Tax experts say Section 61 provides taxpayers 30 days to explain discrepancies.
Some notices reportedly set deadlines ranging from nine to 23 days.
CTPA and MPTLBA members plan to submit objections and practical concerns to the State GST Commissioner.
- Who
- The Madhya Pradesh GST Department, taxpayers, tax professionals, CTPA and MPTLBA members.
- What
- ASMT-10 notices are being issued to scrutinize GST returns and seek explanations for reported discrepancies.
- When
- For the financial year 2024-25; the associations discussed the issue at a meeting on Saturday.
- Where
- Madhya Pradesh, with the meeting held in Indore.
- Why
- The notices reportedly request varying and sometimes short response periods, despite tax experts’ view that taxpayers should receive 30 days under the scrutiny procedure.
Taxpayer and Professional Concerns
Department Scrutiny Process
Response deadlines
Taxpayer and Professional Concerns
Tax experts and taxpayer representatives question the legality and uniformity of deadlines ranging from nine to 23 days, saying the short periods create compliance pressure.
Department Scrutiny Process
The notices are being used to identify discrepancies and give taxpayers an opportunity to explain them before any final tax demand or penalty.
Information requested
Taxpayer and Professional Concerns
Professional groups say the additional information, documents and data requested can create practical difficulties and should be clearly specified.
Department Scrutiny Process
The notices highlight differences between taxpayer-declared figures and department data, requiring information that can help clarify those differences.
- Notice type
- ASMT-10, issued under Section 61 of the CGST Act for return scrutiny.
- Returns under scrutiny
- GST returns for the financial year 2024-25.
- Common discrepancies
- Differences involving GSTR-1, GSTR-3B and GSTR-2B data.
- Prescribed response period cited
- Tax experts say taxpayers should receive 30 days to explain a discrepancy.
- Deadlines reported in notices
- Nine, 11, 13, 15, 17, 21 or 23 days.
- Planned action
- CTPA and MPTLBA intend to submit a detailed memorandum to the Commissioner, State GST Department.