Discrepancy notice in GST return requires taxpayer explanation by a deadline; non response may trigger legal proceedings. Notice Form GST ASMT 10 is issued after return scrutiny to specify observed discrepancies and direct the recipient to explain those discrepancies by a stated date; absence of an explanation by that date leads to the presumption that the taxpayer has nothing to say and that proceedings in accordance with law may be initiated without further reference. The form includes reference particulars (GSTIN, name, address, tax period, F.Y.), space to list discrepancies, and signature, name and designation of the issuing officer.