Form GST DRC-01 is used for initiating demand and recovery proceedings under GST.
Form GST DRC-07 is used for submitting a reply to the show cause notice issued under GST.
Form GST DRC-01 is filed by the tax officer, while Form GST DRC-07 is filed by the taxpayer.
Form GST DRC-01 contains details of the amount of tax, interest, and penalty due, while Form GST DRC-07 contains the taxpayer's response to the show cause notice.
Form GST DRC-01 is used to demand payment of tax, interest, and penalty, while Form GST DRC-07 is used to provide an explanation or defense against the show cause notice.
Form GST DRC-01 must be filed within 30 days of the service of the notice, while Form GST DRC-07 must be filed within 15 days of the service of the notice.