https://www.taxtmi.com/forum/issue?id=120695 A scrutiny notice in Form GST ASMT-10 may arise where e-commerce TCS data in GSTR-2A/2B is compared mechanically with taxable turnover in GSTR-3B, creating a mismatch when the taxpayer mainly supplies zero-rated export of services under a valid LUT. The suggested reply is to explain the business model, file a reconciliation of TCS and return figures, and support export status with LUT, bank remittance, and related records. The discussion states that no additional tax payment is required at the ASMT-10 stage if the difference is only due to export reporting and classification. en-us Mon, 05 Jan 2026 17:22:43 +0530 Tue, 16 Jun 2026 14:26:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120695 A scrutiny notice in Form GST ASMT-10 may arise where e-commerce TCS data in GSTR-2A/2B is compared mechanically with taxable turnover in GSTR-3B, creating a mismatch when the taxpayer mainly supplies zero-rated export of services under a valid LUT. The suggested reply is to explain the business model, file a reconciliation of TCS and return figures, and support export status with LUT, bank remittance, and related records. The discussion states that no additional tax payment is required at the ASMT-10 stage if the difference is only due to export reporting and classification. Discussion-Forum GST Mon, 05 Jan 2026 17:22:43 +0530 https://www.taxtmi.com/forum/issue?id=120695