GST DRC-07 explained: summary of a demand order

What DRC-07 means

Rule 142(5) requires a summary of orders under Sections 62, 63, 64, 73, 74, 74A, 76, 122, 129, 130 and others to be uploaded in DRC-07. Under Section 78, the amount is payable within three months of service of the order, unless the officer, for recorded reasons, requires earlier payment.

Download the full order, not just the DRC-07 summary, because the reasons and findings are in the order itself. The appeal must deal with those reasons.

Your options

Choose quickly. The appeal clock and the three-month payment period both run from service of the order, and recovery action does not wait for you to decide.

• Pay the demand against the order in the liability register
• Appeal to the Appellate Authority in APL-01 within three months, extendable by one month for sufficient cause, with 10 percent pre-deposit of disputed tax
• Seek rectification under Section 161 for an error apparent on the record
• Apply for instalments in DRC-20 if the amount is accepted but cash is short
• If you had already paid through DRC-03, file DRC-03A to adjust it

Recovery risk

Once the payment period ends without payment or an appeal with pre-deposit, recovery can start: a notice to your bank or debtors in DRC-13, deduction from money due from government in DRC-09, or attachment of property in DRC-16. Filing the appeal with pre-deposit stays recovery of the balance.

Checking the order

Compare the order with the notice. Section 75(7) does not allow the demand to exceed the amount in the notice, or to rest on grounds not stated in it. Check whether your reply and hearing were considered, whether the order was passed within the time limit, and whether interest and penalty are correctly computed. These points form the core of an appeal. A professional can assess appeal merits and file within time.

Get it handled for you

Facing an order you disagree with? We draft and file the appeal with the pre-deposit and attend the hearing as your authorised representative. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.