Got a GST notice as an optical or spectacle wholesaler on Broadway? Most of what we see here traces back to the inverted duty structure on frames vs. lenses, or inconsistent HSN rate classification. Call or WhatsApp 70 9232 9232 and we’ll tell you exactly what your notice means and what to do next.
The notices we see most on Broadway
Scrutiny on an inverted-duty refund claim
Because Broadway wholesalers routinely pay 18% GST on frames but charge only 5% on the finished corrective spectacle, accumulated ITC and a Section 54(3) refund claim are a normal part of this trade — but refund claims of this kind draw closer scrutiny than a standard filing. An ASMT-10 query on a refund application is common, and needs to be answered with a clear breakdown of input vs. output rates by HSN code.
Inconsistent rate classification across invoices
The same product — a finished spectacle, say — can legitimately sit at 5% (corrective) or 18% (non-corrective sunglasses), depending on what it actually is. If your invoices apply the rate inconsistently, that pattern itself can trigger a classification query, separate from any refund claim.
What to do the moment a notice arrives
- Don’t ignore it — every notice type has a fixed reply window.
- Pull your HSN-level sales breakdown before responding — frames, lenses, and sunglasses billed separately with the correct code each.
- Call 70 9232 9232 with the notice reference number — we’ll draft the correct reply with the rate justification attached.
The notice types you’re most likely to see
- ASMT-10 — the first scrutiny notice, often tied to a refund claim query.
- DRC-01A — a pre-show-cause intimation if the ASMT-10 query isn’t resolved.
What a reply to a refund-scrutiny notice actually needs to contain
An ASMT-10 on an inverted-duty refund claim is usually asking one specific question: can you prove the input-vs-output rate gap is real, not inflated. A proper reply lays out purchase invoices for frames (18%) and sales invoices for finished correctives (5%) side by side, by HSN code, for the exact period the claim covers — not a summary total. Where the gap is genuine, that documentation is usually enough to clear scrutiny; where invoicing has been inconsistent, that inconsistency needs to be corrected going forward before the claim is refiled.
If your claim gets rejected rather than just queried
A rejection is different from a scrutiny query, and needs a different response — an appeal, not just a clarifying reply. In most cases we see, a rejection traces back to inconsistent HSN coding on the underlying invoices rather than the refund claim being wrong in principle, which means correcting the invoicing going forward and refiling cleanly is usually a stronger path than appealing a rejection built on messy paperwork.
Frequently asked questions
I filed a refund claim for accumulated ITC and got an ASMT-10 — is that normal?
Yes, inverted-duty refund claims draw more scrutiny than a standard filing by design — it doesn’t mean your claim is wrong, but it does need a clear HSN-level breakdown in your reply. Call 70 9232 9232 with the notice.
Can I avoid this scrutiny by not claiming the refund?
You can carry the credit forward instead of claiming a refund, but that just leaves cash tied up in ITC you’re entitled to recover — not usually worth avoiding the scrutiny for.
What does it cost to get help with a notice?
Depends on the notice type and complexity — call 70 9232 9232 with your notice reference number for a straight quote.
Talk to a consultant, not a call centre
Call or WhatsApp 70 9232 9232 with your notice reference number and we’ll tell you exactly what it means and what to do next. Rated 5.0★ across 1,000+ Google reviews, serving Chennai since 2017.
Need ongoing filing instead? See GST Return Filing for Optical & Spectacle Wholesalers, Broadway, or the full GST Notice Reply guide.