GST Litigation · Panaji, Goa
Expert handling of scrutiny of GST returns in Goa under Section 61 — a precise, reconciled Form ASMT-11 reply to the discrepancies raised in Form ASMT-10, so the scrutiny is dropped in Form ASMT-12 without escalating to a demand.
Overview
Under Section 61, the proper officer scrutinises your returns and, where discrepancies are found, issues a notice in Form ASMT-10. You must explain each discrepancy in Form ASMT-11 within thirty days; if the explanation is accepted, the matter is closed in Form ASMT-12.
Most scrutiny notices arise from automated mismatches — GSTR-1 versus GSTR-3B, input tax credit claimed versus GSTR-2B, or interest and reverse-charge gaps. We reconcile each figure, draft a clear point-by-point ASMT-11 reply, and stop the matter before it becomes a show cause notice and demand.
What's covered
A complete, reconciled reply to your scrutiny notice.
Get a fixed-fee quote →Breaking down every discrepancy the officer has raised, line by line.
Resolving GSTR-1 vs 3B, ITC vs GSTR-2B and turnover differences.
A clear, evidence-backed reply explaining or correcting each point.
Computing and paying any genuine shortfall in DRC-03 to limit interest.
Pushing for acceptance and formal dropping of the scrutiny.
Defending the matter if it proceeds to Section 73/74/74A.
Our process
We decode each discrepancy in the ASMT-10.
We match returns, 2B and books to find the real position.
We draft and submit a point-by-point reply with evidence.
We pursue closure in ASMT-12 or defend if escalated.
Frequently asked questions
Section 61 allows the proper officer to examine your GST returns for correctness and seek explanations for any discrepancies found. Discrepancies are communicated in Form ASMT-10, and you reply in Form ASMT-11. We handle the reconciliation and the reply.
Form ASMT-10 is the notice that lists the discrepancies the officer has identified in your returns. You generally have thirty days to respond in Form ASMT-11, though the officer may allow more time. We prepare the reply well within the window.
The frequent ones are differences between GSTR-1 and GSTR-3B, input tax credit claimed in GSTR-3B versus GSTR-2B, RCM not paid, and interest on late payment. We reconcile each of these against your books before replying.
If the officer is satisfied with your explanation, the scrutiny is closed by an order in Form ASMT-12 and no further action is taken. A well-drafted, reconciled reply is the surest way to reach this outcome.
If the explanation is not accepted or no reply is filed, the officer may proceed to audit, assessment or a demand under Section 73, 74 or 74A. We continue to represent you and defend the matter at the next stage.
If a genuine shortfall exists, paying it through Form DRC-03 before escalation can limit interest and penalty exposure. We compute the correct liability so you neither overpay nor leave a gap, and reflect it in the reply.
Book a free consultation and share your ASMT-10 notice. We reconcile your returns, draft a precise ASMT-11 reply and pursue closure in ASMT-12, on a transparent fee.
Related services
Book a free consultation with a qualified Chartered Accountant in Goa. We'll reconcile your returns and file a clean ASMT-11 so the scrutiny is dropped — no obligation.