Answer

1. F

   Facts

   DRC-07 is the summary of a demand order uploaded under Rule 142(5) after the officer decides a show cause notice under Sec 73, 74 or 74A. It shows the tax, interest and penalty confirmed, and the amount is entered in your electronic liability register.

2. P

   Provisions and law

   • Rule 142(5), CGST Rules 2017Summary of the demand order uploaded in DRC-07
   • Sec 73, CGST Act 2017Demand for tax short paid without fraud, for periods up to FY 2023-24
   • Sec 74A, CGST Act 2017Single demand provision for FY 2024-25 onwards, fraud and non-fraud cases
3. A

   Analysis

   DRC-07 is the end of the first round, not a notice. The full order, with reasons, is attached to it and is what you appeal against. From the date it is communicated, two clocks start: three months to pay under Sec 78 and three months to appeal under Sec 107. Read the full order before deciding.

4. C

   Conclusion

   1. 1Download DRC-07 and the attached order
   2. 2Note the date of communication
   3. 3List tax, interest and penalty by head and period
   4. 4Decide within days whether to pay, appeal or seek rectification

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