TaxTMI 
TaxTMI 
ASMT 10 issued against for same grounds same FY
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....SMT 10 issued against for same grounds same FY<br> Query (Issue) Started By: - vishwanath shetty Dated:- 1-4-2026 Last Reply Date:- 6-4-2026 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Respected Experts, I want to know whether, ASMT-10 can be issued twice for identical grounds for same FY. Previously, ASMT-10 was issued for FY 2022-23 under the parameter "Excess ITC availed in GS....
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....TR-3B/GSTR-9 which is not confirmed in GSTR-2B/GSTR-2A (Common)" this was due to unreconciled ITC shown in GSTR-9C, to which we had duly replied in ASMT-11. After that, no further communication was received. Now, after one year, another ASMT-10 has been issued for the same year under the parameter "Unreconciled tax in Table 9S and unreconciled ITC in Table 12F of GSTR-9C." However, there is no ....
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....such unreconciled tax in GSTR-9C, and the unreconciled ITC is already covered in the previous ASMT-10. Hence, this appears to be a repetition of the query raised by the department. Is the 2nd ASMT-10 valid? Reply By Raam Srinivasan Swaminathan Kalpathi: The Reply: Dear Querist If the scrutiny pertains to the same point to which ASMT-11 was already filed then why did we not take a satisf....
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....action in ASMT-12? That was a deficiency on our part. I would sincerely urge you to meet the jurisdictional Suptt. and explain the point and file a copy of the submissions already furnished and this time insist on satisfaction in ASMT-12 from the department. If the issue relates to a distinct point then please file your response in ASMT-11. Instead of arguing on technical issues, what is ....
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....ideal would be to submit a reponse on the substantive issue raised in ASMT-10. Jurisdictional Suptt will not be able to close the proceedings without the RTP filing a reply. Also, once a reply is filed, please insist on satisfaction in ASMT-12. Reply By vishwanath shetty: The Reply: Thanks for your response. Reply By Pinnacle Tax Advisor: The Reply: generally it is not issued for the ....
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....same point and for same period, but if discrepanceis were not address completely in earlier reply, further notice can be issued for same discrepanceis Reply By Shilpi Jain: The Reply: You could reply to this ASMT-10 stating that this is already covered in the earlier ASMT-10 which was replied to. There is no bar in the number of ASMT's that can be issued.<br> Discussion Forum - Knowled....
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....ge Sharing ....