GSTR-2A/2B vs 3B mismatch (ASMT-10)
Scrutiny notices flagging a gap between your claimed input credit and the auto-populated statements, reconciled and explained.
Indirect tax · input credit · audits
GST notices, answered with precision.
We defend businesses against automated GST mismatches, blocked input tax credit, departmental audits and e-way bill actions. Our team decodes the notice, reconciles the numbers against your returns, and files a reply mapped to the exact section cited.
What we handle
Every kind of GST notice.
Show cause notices for tax demands (Sec 74A, earlier 73 & 74)
Demands alleging tax not paid, short paid or wrongly claimed. For FY 2024-25 onward these are issued under the new unified Section 74A; for earlier periods, Section 73 (non-fraud) and Section 74 (fraud) still apply. We answer with a reply built on your records and the correct provision.
Departmental audit representation (Form ADT-01)
We prepare the file, produce the records and represent you through a GST departmental audit from start to finish.
E-way bill interceptions, seizures & penalties
Urgent action when goods or a vehicle are detained in transit, so you can secure release with the least disruption.Time-sensitive
Revocation of suspended or cancelled GSTIN
Applications and replies to restore a registration that has been suspended or cancelled by the department.
GST return filings & reconciliation
Accurate periodic filings and 2B reconciliation, with expert review to keep future mismatches from arising.
Non-filing of returns (Form GSTR-3A)
Notices for not filing returns such as GSTR-1 or GSTR-3B. We file the pending returns with accurate late-fee calculations, and seek waivers where a scheme allows.
Outward supply mismatch (Form DRC-01B)
System-generated notices flagging a gap between sales declared in GSTR-1 and tax paid in GSTR-3B. We reconcile the sales register and file an explanation or a DRC-03 payment in time.
Excess input tax credit (Form DRC-01C)
Alerts raised when ITC claimed in GSTR-3B exceeds what GSTR-2B shows. We check vendor compliance, provide documentary proof and file the reply.
Registration cancellation show cause (Form REG-17)
Notices proposing to cancel your GSTIN for non-filing, no business at the registered address or other non-compliance. We reply within the seven working days allowed to keep the registration active.
Special audit by a CA or CMA (Form ADT-03)
Orders directing a special audit by a nominated Chartered Accountant or Cost Accountant in complex cases. We prepare the books, verify the ledgers and represent you before the authorities.
Rejection of refund claims (Form RFD-08)
Show cause notices proposing to reject a GST refund in full or in part. We compile export proofs, inverted duty workings and legal grounds to secure the full refund.
Best-judgment assessment of non-filers (Form ASMT-13)
Orders assessing tax when returns remain unfiled. If a valid return is filed within 60 days of the order, it is deemed withdrawn, so we move quickly to file it.
Good to know
GST demands now come under Section 74A.
From FY 2024-25, a single Section 74A replaced the earlier Sections 73 and 74 for tax demands (effective 1 November 2024), with a common 42-month time limit to issue the notice. The window to pay the tax with a reduced penalty was also extended from 30 to 60 days. Older periods are still governed by Sections 73 and 74. We handle both.
Common questions
GST notices, explained.
Form ASMT-10 is a scrutiny notice the department issues when it finds a discrepancy in your returns, most often a gap between the input credit you claimed in GSTR-3B and what appears in GSTR-2A/2B. It asks you to explain the difference. We reconcile the figures and file a reply so the scrutiny can be closed.
Section 73 covers demands where there is no allegation of fraud, so the penalty exposure is lower. Section 74 applies when the department alleges fraud, wilful misstatement or suppression, which carries a higher penalty. Which section is cited changes the strategy, and we reply accordingly.
In many cases a cancelled or suspended registration can be revoked by filing an application and clearing the pending returns or dues that caused the cancellation. Timelines apply, so it is best to act quickly. Upload the cancellation order and we will advise on the route open to you.
When goods or a vehicle are detained, the officer issues a notice and the goods can be released on payment or on furnishing security, which you may then contest. This is time-sensitive, so reach us the moment it happens and we will move to secure release with the least disruption to your business.
You can, but it is risky. The faceless system decides your case almost entirely on your first written reply, and a wrong section, a missed piece of evidence or a rushed admission is very hard to undo afterwards. Most people send us the notice first so a specialist can check it before anything is filed. That costs nothing and keeps your options open.
The deadline keeps running, interest and penalties build, and the department can decide against you without your side of the story, which can escalate into a demand, a penalty or a reopening of earlier years. If your deadline is close or has already passed, upload the notice now and we will tell you the best remaining option.
Before you upload
What to have ready.
You do not need everything to start, just the notice. These help us give you a faster, sharper diagnosis.
- The GST notice (PDF or clear photo)
- Your GSTIN
- GSTR-1, 3B and 2B for the period
- Purchase & sales registers
- E-way bills for the transactions
- Any reconciliation working you already have
Missing a document? Upload the notice anyway. We will tell you exactly what else we need.
Other desks
Facing a different notice?
What happens next
From notice to “case closed”.
1
Secure upload
Send us the notice through the encrypted portal.
2
Reconciliation & diagnosis
Specialist review of the figures and your position.
3
Reply drafting
Response mapped to the exact section cited in the notice.
4
E-filing & representation
We file and represent you until the matter is resolved.