Find
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.
GST
Reading the amounts in a DRC-07
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Provisions
Rule 142(5), CGST Rules 2017; Sec 50(1), CGST Act 2017; Sec 122, CGST Act 2017
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.
Close
- Separate tax, interest and penalty by head
- Compare them with the show cause notice
- Check the interest end date
- Mark any amount that looks higher than the notice for rectification or appeal
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