any one plz tell me the basics of sending AT commands to microcontroller from GSM kit
I can see the doubts.
You normally send the AT commands _from_ the microcontroller and _to_ the GSM kit. Not the reverse.
Obviously, you need to consider the electrical interfaces - how to connect the microcontroller with the GSM kit. That will require you to read the datasheet for the microcontroller and corresponding documentation for the GSM kit.
Then you use your knowledge about programming a microcontroller to send AT commands using the used interface.
Quite easy.
But exactly what part of your school work have you done? Or did you go directly to the net to ask questions?