Answer

1. F

   Facts

   DRC-07 lists tax, interest, penalty and other amounts by head (IGST, CGST, SGST, cess) and by period. Interest may be shown up to the order date and continues to run under Sec 50 until payment.

2. P

   Provisions and law

   • Rule 142(5), CGST Rules 2017Summary of the demand order uploaded in DRC-07
   • Sec 50(1), CGST Act 2017Interest at 18 percent a year on tax paid late, on the part paid in cash
   • Sec 122, CGST Act 2017Penalties for offences such as invoices without supply and wrong ITC
3. A

   Analysis

   Suppose DRC-07 shows tax of ₹6,00,000, interest of ₹2,10,000 and penalty of ₹60,000. Interest keeps growing after the order date at 18 percent a year on unpaid tax, so delays add about ₹9,000 a month here. Check that the amounts match the order's findings and the show cause notice limits.

4. C

   Conclusion

   1. 1Separate tax, interest and penalty by head
   2. 2Compare them with the show cause notice
   3. 3Check the interest end date
   4. 4Mark any amount that looks higher than the notice for rectification or appeal

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.