GST order: what it is and what to do after receiving one

Common GST orders

• DRC-07: summary of a demand order after a show cause notice under Section 73, 74 or 74A.
• ASMT-13 or ASMT-15: best judgment or summary assessment orders.
• REG-19: order cancelling registration; REG-05 rejecting an application.
• RFD-06: sanction or rejection of a refund claim.
• APL-04: summary of an appellate order.

Options after an order

Read the full order, not just the summary. Check whether your reply and hearing submissions were considered, whether the figures match your returns, and whether the order was passed within the time limit.

• Rectification under Section 161 for errors apparent on the record, within three months of the order.
• First appeal in APL-01 within three months, extendable by one month for sufficient cause, with 10% pre-deposit of disputed tax.
• Payment in DRC-03 linked to the demand if you accept it.
• Revocation application in REG-21 for a cancellation order, within 90 days.

If nothing is done

Under Section 78, an amount payable under an order is generally due within three months of service, after which recovery under Section 79 can begin, including bank attachment. Filing an appeal with the pre-deposit stays recovery of the balance under Section 107(7). A professional can assess whether to rectify, appeal or pay.

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.