TaxTMI 
TaxTMI 
Sir,
Notice us 61 asmt 10 issued for diff in 3b and 2a for oct-dec 2024.
Although the itc claimed in 3b is matched with 2a on portal. But notice says my 2a is 0.
Please suggest me what to do?
Wrong notice issued us 61 asmt 10
08 Feb 2025 
2 Replies 
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ITC matching: reply to ASMT-10 with supplier filing proof and documentary evidence; check GSTR-2B records.
ASMT-10 alleges mismatch between ITC claimed in GSTR-3B and supplier data; recipient should confirm supplier return filing (GSTR-1/GSTR-3B), reconcile using GSTR-2B, and file a reply with documentary evidence (books of account, e-way bills) because the burden of proof under the CGST Act rests on the recipient and ASMT-10 permits demonstration of genuine transactions. (AI Summary)
ASMT-10 alleges mismatch between ITC claimed in GSTR-3B and supplier data; recipient should confirm supplier return filing (GSTR-1/GSTR-3B), reconcile using GSTR-2B, and file a reply with documentary evidence (books of account, e-way bills) because the burden of proof under the CGST Act rests on the recipient and ASMT-10 permits demonstration of genuine transactions. (AI Summary)