{"id":4802,"date":"2022-08-05T17:26:46","date_gmt":"2022-08-05T17:26:46","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=4802"},"modified":"2026-02-15T18:17:42","modified_gmt":"2026-02-15T18:17:42","slug":"faqs-parameters-for-gst-department-notice","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/faqs-parameters-for-gst-department-notice\/","title":{"rendered":"FAQ\u2019s &#8211; Parameters for GST Department Notice"},"content":{"rendered":"<h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4803\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/GST-Notice.jpg\" alt=\"GST Notice\" width=\"951\" height=\"513\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/GST-Notice.jpg 306w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/GST-Notice-300x162.jpg 300w\" sizes=\"(max-width: 951px) 100vw, 951px\" \/><\/h3>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69dc475c4c150\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69dc475c4c150\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/faqs-parameters-for-gst-department-notice\/#FAQs_%E2%80%93_Parameters_for_GST_Department_Notice\" title=\"FAQ\u2019s &#8211; Parameters for GST Department Notice\">FAQ\u2019s &#8211; Parameters for GST Department Notice<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/faqs-parameters-for-gst-department-notice\/#Q_The_GST_department_issues_notices_for_return_scrutiny_depending_on_a_variety_of_characteristics_Why_is_the_department_sending_out_these_notices\" title=\"Q.: The GST department issues notices for return scrutiny depending on a variety of characteristics. Why is the department sending out these notices?\">Q.: The GST department issues notices for return scrutiny depending on a variety of characteristics. Why is the department sending out these notices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/faqs-parameters-for-gst-department-notice\/#Q_What_is_your_question_What_are_the_many_parameters_that_the_GST_administration_considers_when_scrutinising_returns\" title=\"Q.: What is your question? What are the many parameters that the GST administration considers when scrutinising returns?\">Q.: What is your question? What are the many parameters that the GST administration considers when scrutinising returns?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/faqs-parameters-for-gst-department-notice\/#Q_Why_ITC_claims_after_the_last_date_of_ITC_availment_as_per_section_164_GSTR-3B\" title=\"Q.: Why ITC claims after the last date of ITC availment as per section 16(4) GSTR-3B\">Q.: Why ITC claims after the last date of ITC availment as per section 16(4) GSTR-3B<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/faqs-parameters-for-gst-department-notice\/#Q_What_step_should_the_officer_take_after_receiving_an_explanation_for_the_situation\" title=\"Q.: What step should the officer take after receiving an explanation for the situation?\">Q.: What step should the officer take after receiving an explanation for the situation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/faqs-parameters-for-gst-department-notice\/#Q_What_general_precautions_should_a_taxpayer_take_to_avoid_the_GST_department_scrutinising_their_returns_and_what_conclusion_should_we_draw_from_this\" title=\"Q.: What general precautions should a taxpayer take to avoid the GST department scrutinising their returns, and what conclusion should we draw from this?\">Q.: What general precautions should a taxpayer take to avoid the GST department scrutinising their returns, and what conclusion should we draw from this?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/faqs-parameters-for-gst-department-notice\/#Q_What_are_the_issues_that_a_taxpayer_will_encounter\" title=\"Q.: What are the issues that a taxpayer will encounter?\">Q.: What are the issues that a taxpayer will encounter?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/faqs-parameters-for-gst-department-notice\/#Q_When_is_the_GST_ASMT_10_notice_issued\" title=\"Q.: When is the GST ASMT 10 notice issued?\">Q.: When is the GST ASMT 10 notice issued?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/faqs-parameters-for-gst-department-notice\/#Q_How_do_I_submit_an_ASMT_10_clarification\" title=\"Q.: \u00a0How do I submit an ASMT 10 clarification?\">Q.: \u00a0How do I submit an ASMT 10 clarification?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/faqs-parameters-for-gst-department-notice\/#Q_What_is_the_deadline_for_responding_to_ASMT-10\" title=\"Q.: What is the deadline for responding to ASMT-10?\">Q.: What is the deadline for responding to ASMT-10?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/faqs-parameters-for-gst-department-notice\/#Q_Which_format_should_you_use_to_respond_to_ASMT_10\" title=\"Q.: \u00a0Which format should you use to respond to ASMT 10?\">Q.: \u00a0Which format should you use to respond to ASMT 10?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caindelhiindia.com\/blog\/faqs-parameters-for-gst-department-notice\/#Q_What_happens_if_a_response_isnt_sent_inside_the_time_frame\" title=\"Q.: \u00a0What happens if a response isn&#8217;t sent inside the time frame?\">Q.: \u00a0What happens if a response isn&#8217;t sent inside the time frame?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.caindelhiindia.com\/blog\/faqs-parameters-for-gst-department-notice\/#About_IFCCL\" title=\"About IFCCL\u00a0\">About IFCCL\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"FAQs_%E2%80%93_Parameters_for_GST_Department_Notice\"><\/span><span style=\"color: #ff0000;\"><strong>FAQ\u2019s &#8211; Parameters for GST Department Notice<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Q_The_GST_department_issues_notices_for_return_scrutiny_depending_on_a_variety_of_characteristics_Why_is_the_department_sending_out_these_notices\"><\/span><span style=\"color: #000080;\"><strong>Q.: The GST department issues notices for return scrutiny depending on a variety of characteristics. Why is the department sending out these notices?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans: GST Consultants give advice that Officer may analyse the return supplied by the registered person to check the correctness of the return and inform him of the anomalies identified (Form GST ASMT-10) and ask his explanation thereto, as per section 61 \u2013 Scrutiny of returns read with rule 99.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q_What_is_your_question_What_are_the_many_parameters_that_the_GST_administration_considers_when_scrutinising_returns\"><\/span><span style=\"color: #000080;\"><strong>Q.: <\/strong><strong>What is your question? What are the many parameters that the GST administration considers when scrutinising returns?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans: Responses: The GST department issues notices for return scrutiny based on a total of 15 parameters (Parameters 0069 to 0083) as follows:<\/p>\n<ul>\n<li>Ineligible ITC claimed by non-genuine taxpayers (NGTPs) whose RC is cancelled from the outset.<\/li>\n<li>GSTR-1 has a higher outbound tax than GSTR-9\/GSTR-3B.<\/li>\n<li>E-Way Bills have a higher outward tax than GSTR-3B.<\/li>\n<li>ITC claimed from GSTR-3B that is ineligible Non-filers<\/li>\n<li>GSTR-9\/3B claims an excess ITC that is not supported by GSTR-2A or GSTR-9\/8A.<\/li>\n<li>Suppliers who claimed ineligible ITC from RC have their claims revoked.<\/li>\n<li>GSTR-1 has a lower turnover rate than GSTR-8 (TCS)<\/li>\n<li>GSTR-3B has a lower turnover rate than GSTR-7 (TDS)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Q_Why_ITC_claims_after_the_last_date_of_ITC_availment_as_per_section_164_GSTR-3B\"><\/span><span style=\"color: #000080;\"><strong>Q.: Why ITC claims after the last date of ITC availment as per section 16(4) GSTR-3B<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Less RCM obligation declared in GSTR 9\/3B\/4 than shown by suppliers in GSTR-1<\/li>\n<li>ITC on purchase invoices uploaded by the supplier in GSTR-1 after the deadline for claiming -section 16 (4)<\/li>\n<li>Excess IGST on imports reported in GSTR 6E vs. ICEGATE data<\/li>\n<li>Interest on GSTR 3B payments that are late<\/li>\n<li>Excess ISD ITC claimed in GSTR9 6G vs. GSTR 2A ISD<\/li>\n<li>The Excess RCM ITC reported in GSTR9 6CDF vs. liability reported in GSTR 9_4G<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Q_What_step_should_the_officer_take_after_receiving_an_explanation_for_the_situation\"><\/span><span style=\"color: #000080;\"><strong>Q.: What step should the officer take after receiving an explanation for the situation?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Ans: <\/strong>If the explanation (from GST ASMT-11) is judged to be satisfactory, the registered person will be notified in Form GST ASMT-12 and no further action will be taken.<\/p>\n<p>If no satisfactory explanation is provided, or if the officer accepts the discrepancies but fails to take corrective action in his return for the month in which the discrepancy is accepted, the officer may initiate appropriate action, including those under section 65\/66\/67, or proceed to determine the tax and other dues under section 73\/74, within thirty days of being notified by notice.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q_What_general_precautions_should_a_taxpayer_take_to_avoid_the_GST_department_scrutinising_their_returns_and_what_conclusion_should_we_draw_from_this\"><\/span><span style=\"color: #000080;\"><strong>Q.: What general precautions should a taxpayer take to avoid the GST department scrutinising their returns, and what conclusion should we draw from this?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans:\u00a0 All GST returns must be filed on time, and to prevent such scrutiny, taxpayers should &#8211;<\/p>\n<ul>\n<li>Reconcile the information of outgoing taxes submitted in GSTR-1 with outgoing taxes declared in GSTR-3B\/GSTR-9, as well as the E-way bill created.<\/li>\n<li>Match the ITC claimed by each party in GSTR-3B\/9 with the ITC in GSTR-2A\/GSTR-9 8A.<\/li>\n<li>Compare the amount of TCS\/ TDS collected and paid through GSTR-8\/ 7 to the amount of turnover declared in GSTR-1\/ 3B.<\/li>\n<li>Verify that the tax paid under RCM declared in GSTR-9 4G is greater than or equal to the RCM liability represented in GSTR 2A on the basis of GSTR-1 provided by the supplier, and that the claim made under GSTR-9 6D is less than or equal to the RCM liability reflected in GSTR 2A.<\/li>\n<li>Ensure that GSTR-3B is filed on time and that, if there is a delay in filing the return, any interest owing on taxes discharged through the cash component is paid on time.<\/li>\n<li>Reconcile IGST paid and imports on ICEGATE with GSTR-9 6E and GSTR-3B 4(A)(1) claims (4).<\/li>\n<li>The auditor must verify that the tax reported on GSTR-9 6G is less than or equal to GSTR-2A ISD, and that GSTR-9 4G is larger than or equal to GSTR-9 6CDF.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Q_What_are_the_issues_that_a_taxpayer_will_encounter\"><\/span><span style=\"color: #000080;\"><strong>Q.: What are the issues that a taxpayer will encounter?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Ans: <\/strong>It is sometimes the case that the honest taxpayer pays for the mistakes of others, such as in the ITC parameters, even though the honest taxpayer suffers as a result of the mistake of another taxpayer.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10114\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/gst-notices.jpeg\" alt=\"gst notices \" width=\"896\" height=\"1200\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/gst-notices.jpeg 896w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/gst-notices-224x300.jpeg 224w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/gst-notices-765x1024.jpeg 765w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/gst-notices-768x1029.jpeg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/gst-notices-800x1071.jpeg 800w\" sizes=\"(max-width: 896px) 100vw, 896px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q_When_is_the_GST_ASMT_10_notice_issued\"><\/span><span style=\"color: #000080;\"><strong>Q.: When is the GST ASMT 10 notice issued?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans : If there are any anomalies in the GST return, the GST officer will issue an ASMT 10 to the taxpayer.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q_How_do_I_submit_an_ASMT_10_clarification\"><\/span><span style=\"color: #000080;\"><strong>Q.: \u00a0How do I submit an ASMT 10 clarification?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans. The taxpayer can use the GST portal to submit his or her response.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q_What_is_the_deadline_for_responding_to_ASMT-10\"><\/span><span style=\"color: #000080;\"><strong>Q.: What is the deadline for responding to <a href=\"https:\/\/carajput.com\/learn\/applicable-forms-under-goods-and-services-tax-rules-gst-acts.html\">ASMT-10<\/a>?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans. A taxpayer must respond within 30 days after receiving the notice.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q_Which_format_should_you_use_to_respond_to_ASMT_10\"><\/span><span style=\"color: #000080;\"><strong>Q.: \u00a0Which format should you use to respond to <a href=\"https:\/\/carajput.com\/learn\/applicable-forms-under-goods-and-services-tax-rules-gst-acts.html\">ASMT 10<\/a>?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans. To respond to the notice, the taxpayer must use the ASMT 11 format.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Q_What_happens_if_a_response_isnt_sent_inside_the_time_frame\"><\/span><span style=\"color: #000080;\"><strong>Q.: \u00a0What happens if a response isn&#8217;t sent inside the time frame?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans. The department may take action under sections 65, 66, and 67, or pursue tax recovery under sections 73 and 74.<strong>\u00a0<\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"About_IFCCL\"><\/span><span style=\"color: #000080;\">About IFCCL\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div>IFCCL delivers comprehensive financial and compliance solutions designed to support growing businesses, especially emerging ventures and SMEs. As one of the best CA firms for startups in India, IFCCL offers end\u2011to\u2011end corporate compliance services in India, ensuring that companies stay fully aligned with regulatory requirements while focusing on core business growth. Our team provides specialised GST consultant support, helping businesses manage registrations, filings, audits, and ongoing GST compliance with accuracy and efficiency. Through our bookkeeping and accounting outsourcing services, clients benefit from real\u2011time financial visibility, reduced operational costs, and expert\u2011driven accuracy across all accounting functions. These are just some of the many benefits of outsourcing accounting with IFCCL\u2014offering scalability, financial discipline, and professional oversight tailored to the needs of modern Indian startups and enterprises. Contact us at 9555 555 480 or Singh@carajput.com\/singh@caindelhindia.com<\/div>\n","protected":false},"excerpt":{"rendered":"<p>FAQ\u2019s &#8211; Parameters for GST Department Notice Q.: The GST department issues notices for return scrutiny depending on a variety of characteristics. Why is the department sending out these notices? Ans: GST Consultants give advice that Officer may analyse the return supplied by the registered person to check the correctness of the return and inform &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[933],"tags":[934],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4802"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=4802"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4802\/revisions"}],"predecessor-version":[{"id":4805,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4802\/revisions\/4805"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=4802"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=4802"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=4802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}