FORM GST DRC -07A: Summary of the order creating demand under existing laws

Important keyword: FORM GST DRC -07A, order creating, existing laws, FORM GST DRC.

FORM GST DRC -07A

[See rule 142A(1)]

Summary of the order creating demand under existing laws

Reference No.                                                                       Date –

Part A – Basic details
Sr. No.	Description	Particulars
(1)	(2)	(3)
1.	GSTIN
2.	Legal name	<<Auto>>
3.	Trade name, if any	<<Auto>>
4.	Government Authority who passed the order creating the demand	State /UT Centre
5.	Old Registration No.
6.	Jurisdiction under earlier law
7.	Act under which demand has been created
8.	Period for which demand has been created	From – mm, yy To mm, yy
9.	Order No. (original)
10.	Order date (original)
11.	Latest order no.
12.	Latest order date
13.	Date of service of the order (optional)
14.	Name of the officer who has passed the order (Optional)
15.	Designation of the officer who has passed the order
16.	Whether demand is stayed	Yes                    No
17.	Date of stay order
18	Period of stay	From – to –

Part B – Demand details
19.	Details of demand created (Amount in Rs. in all Tables)
Act	Tax	Interest	Penalty	Fee	Others	Total
1	2	3	4	5	6	7
Central Acts

State/ UT Acts
CST Act

20.	Amount of demand paid under existing laws
Act	Tax	Interest	Penalty	Fee	Others	Total
1	2	3	4	5	6	7
Central Acts
State / UT Acts
CST Act

21. (19-20)	Balance amount of demand proposed to be recovered under GST laws << Auto-populated >>
Act	Tax	Interest	Penalty	Fee	Others	Total
1	2	3	4	5	6	7
Central Acts
State / UT Acts
CST Act

Signature

Name Designation Jurisdiction To

FORM GST DRC

______________(GSTIN/ID)

____________________Name

______________ (Address)

Copy to –

Note –

1. In case of demands relating to short payment of tax declared in return, acknowledgement / reference number of the return may be mentioned.
2. Only recoverable demands shall be posted for recovery under GST laws. Once, a demand has been created through FORM GST DRC-07A, and the status of the demand changes subsequently, the status may be amended through FORM GST DRC-08A.
3. Demand paid up to the date of uploading the summary of the order should only be mentioned in Table 20. Different heads of the liabilities under existing laws should be synchronized with the heads defined under Central or State tax.
4. Latest order number means the last order passed by the relevant authority for the particular demand.
5. Copy of the order vide which demand has been created can be attached. Documents in support of tax payment can also be uploaded, if available.]¹

¹ Inserted vide Notf no. 60/2018 – CT dt. 30.10.2018

Read More: Notification No. 46/2017 – Central Tax (Rate): Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.

Web Stories: Notification No. 46/2017 – Central Tax (Rate): Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.

Official Income Tax Return filing website: https://incometaxindia.gov.in/