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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


 


Notes:

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                     "