FORM ASMT-11
Reply to Notice for Scrutiny of Returns
[Under Rule 99(2) of CGST/SGST Rules, 2017]
Trade Name : M/s ABC TRADERS
GSTIN : 27AABCT1234K1Z5
Financial Year : 2022-23
Notice Type : ASMT-10 — Scrutiny of Returns
Issuing Authority : Deputy State Tax Officer, Pune Circle
Subject: Reply in Form ASMT-11 to Scrutiny Notice ASMT-10 bearing
Reference No. ZD270624250139S dated 11 May 2026 for FY 2022-23
Respected Sir/Madam,
With reference to the above-cited notice issued under Section 61
of the CGST/SGST Act, 2017 read with Rule 99 of the CGST Rules,
2017, we hereby submit this reply in Form ASMT-11 as under:
POINT 1: OUTPUT TURNOVER DISCREPANCY — SUPPLIES TO TDS DEDUCTORS
Discrepancy Raised:
The Department has observed TDS credit of Rs. 3,12,833 in
GSTR-2A from July 2022 to March 2023, implying taxable outward
turnover of Rs. 1,56,87,552 attributable to supplies made to
government bodies, with a query on whether taxes were paid at
revised rates per Notification No. 03/2022-CT (Rate).
Our Submission:
1. The said supplies represent composite supply of works
contract services executed for local authorities within the
meaning of Section 2(69) of the CGST Act, 2017.
2. All supplies from 18.07.2022 onwards were taxed at the
revised rate of 18% in compliance with Notification No.
03/2022-Central Tax (Rate) dated 13.07.2022 (effective
18.07.2022). Invoice-wise reconciliation is enclosed as
Annexure A.
3. It is prayed that this discrepancy be dropped after
verification of the enclosed documents.
POINT 2: GSTR-1 LATE FEE UNDER SECTION 47(1)
Discrepancy Raised:
GSTR-1 returns for June 2022 and January 2023 were filed beyond
the due date, attracting late fee of Rs. 550 …
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