GST notice: explain return discrepancies by the specified date or proceedings may be initiated for non response. A Form GST ASMT-10 is issued when return scrutiny reveals discrepancies; it lists taxpayer details, tax period and reference, and directs the taxpayer to explain the discrepancies by a specified date. Failure to explain by that date will be treated as having nothing to say and may lead to initiation of proceedings without further reference, with the notice signed by the issuing official.