TaxTMI 
TaxTMI 
my client received intimation u/s 61 regarding short payment of tax declared in GSTR 1 and paid through GSTR 3B and excess Av ailment of ITC through GSTR 3B compared to reflected in GSTR 2 also asked to submit reply along with the balance sheet profit and loss statement, details of direct and indirect expenditure, ledger and bank statement requiring clarification regarding geniuses of ITC availed. further more information has been asked to provide about details of payment and period of payment to check the time limit of 180 days. my question is wether jurisdiction to asked for documents and clarification lies u/s 61 in Form ASMT-10.
notice u/s 61 in form ASMT 10
04 Aug 2023 
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Scrutiny of returns may require reconciliations and can prompt enforcement action if discrepancies remain unexplained.
The ASMT-10 notice is a scrutiny of returns requiring the taxpayer to explain and justify discrepancies in declared returns (notably reconciliations between return forms and supporting supplier confirmations); it is limited to verifying correctness and seeking explanation, is not itself a show cause notice or audit, and may lead to further action if explanations are unsatisfactory. (AI Summary)
The ASMT-10 notice is a scrutiny of returns requiring the taxpayer to explain and justify discrepancies in declared returns (notably reconciliations between return forms and supporting supplier confirmations); it is limited to verifying correctness and seeking explanation, is not itself a show cause notice or audit, and may lead to further action if explanations are unsatisfactory. (AI Summary)