Forms - Demand and Recovery Forms
FORM GST DRC - 07
Summary of the order
3[FORM GST DRC-07
[See rule 100(1), 100(2), 100(3) & 142(5)]
Summary of the order
Reference No. - Date –
1. Details of order :
(a) Order No. :
(b) Order date :
(c) Financial year :
(d) Tax period: From --- To --------
2. Issues involved :
3. Description of goods / services (if applicable):
| Sr. No. | HSN code | Description |
4. Section(s) of the Act under which demand is created:
5. Details of demand :
(Amount in Rs.)
|
4[Sr. No. |
Tax Rate |
Turnover
|
Tax Period | Act |
POS (Place of Supply) |
Tax | Interest | Penalty | Fee | Others | Total | |
| From | To | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| Total | ]4 | |||||||||||
You are hereby directed to make the payment by failing which proceedings shall be initiated against you to recover the outstanding dues.
Signature Name
Designation Jurisdiction Address
To
_______________ (GSTIN/ID)
--------------------------Name
_______________ (Address )
Note –
1. Only applicable fields may be filled up.
2. Column nos. 2, 3, 4 and 5 of the Table at serial no. 5 i.e. tax rate, turnover and tax period are not mandatory.
3. Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.]3
1. Omitted vide Notification No. 75/2017 Central Tax dated 29-12-2017 for
[See rule 142(5)]
Summary of the order
1. Details of order –
(a) Order no. (b) Order date (c) Tax period -
2. Issues involved – << drop down>>
classification, valuation, rate of tax, suppression of turnover, excess ITC
claimed, excess refund released, place of supply, others (specify)
3. Description of goods / services –
| Sr. No. | HSN | Description |
4. Details of demand
(Amount in Rs.)
| Sr. No. | Tax rate | Turnover | Place of supply | Act | Tax/ Cess | Interest | Penalty |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
5. Amount deposited
| Sr. No. | Tax Period | Act | Tax/ Cess | Interest | Penalty | Others | Total |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Total |
Signature
Name
Designation”
2. Substituted vide Notification No. 21/2018 – Central Tax dated 18-04-2018 for "1[****]1"
3. Substituted (w.e.f 01-04-2019) vide Notification No. 16/2019 – Central Tax dated 29-03-2019 for
"2[FORM GST DRC – 07
[See rule 142(5)]
Summary of the order
1. Details of order –
(a) Order No. (b) Order date (c) Tax period -
2. Issues involved –<< drop down>> classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, excess refund released, place of supply, others (specify)
3. Description of goods / services -
| Sr. No. | HSN | Description |
4. Details of demand
(Amount in Rs.)
| Sr. No. | Tax rate | Turnover | Place of supply | Act | Tax/ Cess | Interest | Penalty | Others |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
Signature
Name
Designation]2"
4. Substituted vide Notification No. 79/2020 – Central Tax dated 15-10-2020 for
| "Sr. No. | Tax rate | Turnover | Tax Period | Act | POS (Place of Supply) | Tax | Interest | Penalty | Others | Total | |
| From | To | ||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
| Total | " | ||||||||||
Rules
Notifications
- Notification No. 75/2017 - 29-12-2017 - CGST (Fourteenth Amendment) Rules, 2017
- Notification No. 21/2018 - 18-04-2018 - Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017
- Notification No. 60/2018 - 30-10-2018 - Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017
- Notification No. 16/2019 - 29-03-2019 - Seeks to make Second Amendment (2019) to CGST Rules.
- Notification No. 79/2020 - 15-10-2020 - Seeks to make the Twelfth amendment (2020) to the CGST Rules, 2017