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DRC-01 is the electronic summary of a GST demand notice; DRC-07 is the electronic summary of the order that follows. A DRC-01 normally calls for a notice-stage review and response. A DRC-07 indicates that an adjudication order has been uploaded, states the tax, interest and penalty payable, and is treated as the notice for recovery under Rule 142. The full notice or order, the cited statutory section, the tax period and the applicable version of Indian GST law determine what you must do next.
DRC-01 and DRC-07: the essential difference
Both forms are summaries displayed or served electronically through the GST system. They are not interchangeable. DRC-01 accompanies a covered notice and communicates the proposed demand at the notice stage. DRC-07 summarizes an order after the officer has considered the proceeding and records the amount payable.
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| Point | DRC-01 | DRC-07 |
|---|---|---|
| Procedural stage | Notice or show-cause stage | Adjudication-order stage |
| What it communicates | Summary of the amount and allegations set out in the accompanying notice | Summary of tax, interest and penalty determined as payable in the order |
| What to do first | Read the complete notice, test the calculation and submit the prescribed response | Read the complete order, check appeal and payment options, and assess recovery risk |
| Effect under Rule 142 | It is the electronic summary accompanying the notice | The order referred to in the summary is treated as the notice for recovery |
| Typical associated form | DRC-06 for the reply or representation route identified by the rule | Appeal, payment, rectification or other post-order action, depending on the case |
A form number is a workflow cue, not a conclusion that the department’s calculation is correct. Always download the underlying notice or order and any annexures from the portal.
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It is a notice summary, not a final adjudication
Rule 142(1) requires the proper officer to serve an electronic summary in DRC-01 along with a notice under the listed statutory provisions, including sections 73 and 74. The summary states details of the amount payable. The accompanying notice contains the legal basis, factual allegations, computation and instructions to which you must respond. Receiving DRC-01 therefore means the department has initiated a demand proceeding; it does not, by itself, establish a final liability.
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Read the notice and summary together
Check the statutory section cited, the tax period, the category of tax, the alleged short payment or erroneous refund, the interest and penalty components, and the records relied upon. Compare every figure in DRC-01 with the detailed working in the notice, returns, invoices, electronic liability ledger and your books. A mismatch between the summary and the underlying document should be recorded in your response rather than silently assumed to be an error that will disappear.
DRC-01A may come before the notice
Rule 142(1A) permits an officer, before serving a section 73(1) or 74(1) notice, to communicate an ascertained amount in Part A of DRC-01A. Under Rule 142(2A), the taxpayer may use Part B to make a submission against the proposed liability or to report a partial payment. The wording is permissive, so DRC-01A is not a compulsory preliminary step in every matter. Its absence does not turn a later DRC-01 into DRC-07, and its presence does not itself amount to an adjudication order.
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What a GST DRC-07 order means
It records the result of the proceeding
Rule 142(5) provides for electronic upload of an order summary in DRC-07 specifying the tax, interest and penalty payable. The complete order should explain the findings, evidence considered, submissions accepted or rejected and the operative directions. DRC-07 is the concise portal record of that result; it is not a replacement for the reasoning in the signed order.
Why recovery consequences matter
Rule 142(6) states that the order referred to in sub-rule (5) is treated as the notice for recovery. That makes a DRC-07 materially more urgent than an initial DRC-01. Do not assume that filing a response to an earlier notice, opening the order on the portal or sending an informal email automatically stops recovery. Determine the current recovery and appeal rules applicable to the order and obtain written professional advice where the amount is material.
Do not infer a deadline from “DRC-07”
The form name does not provide a universal payment period, appeal limitation period, pre-deposit amount or automatic stay. Those consequences depend on the cited provision, service date, order wording and current central law. Record the portal service date and the date on the order, then verify which date controls the action you are considering.
Where the other DRC forms fit
The forms below describe different events in the Rule 142 workflow. A case may not contain every form.
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| Form | Role in the process |
|---|---|
| DRC-01A | Possible pre-notice communication of an ascertained amount (Part A) and taxpayer submission or partial-payment response (Part B). |
| DRC-01 | Electronic summary accompanying a covered demand notice. |
| DRC-02 | Electronic summary of a statement under section 73(3) or 74(3). |
| DRC-03 | Taxpayer’s report of payment. |
| DRC-04 | Officer’s acknowledgement accepting payment in the circumstances described by Rule 142. |
| DRC-05 | Order or intimation concluding specified proceedings after qualifying payment within the applicable statutory period; the period is not uniform across provisions. |
| DRC-06 | Reply or representation for the notice route identified in Rule 142. |
| DRC-07 | Electronic summary of the adjudication order, including tax, interest and penalty payable. |
| DRC-08 | Summary used for rectification or withdrawal in the circumstances specified by Rule 142(7). |
What to do after receiving DRC-01
- Secure the complete record. Sign in to the GST Portal and download DRC-01, the full notice, annexures, statement of computation and any earlier DRC-01A or correspondence. Save the files with the portal service date and retain the acknowledgement or reference number.
- Identify the legal route. Note the section cited and whether the document is a notice, statement or another communication. Sections 73 and 74 have different factual and procedural contexts. Do not select a response strategy merely because the portal label contains the word “demand.”
- Fix the relevant tax period. Match the period in the notice to the returns, invoices, e-way bills, credit notes, input-tax-credit records and payments for that period. A dispute often turns on a particular month, quarter or financial year rather than the taxpayer’s current position.
- Reconcile the computation. Build a line-by-line schedule separating tax, interest and penalty. Check arithmetic, duplicate invoices, credit already paid through the electronic liability ledger, amended returns, exemptions, reverse-charge entries and credits claimed or reversed. Preserve the source document for every adjustment.
- Test the factual and legal grounds. For each allegation, write whether you admit it, dispute it or need clarification. Attach contracts, invoices, reconciliations, return workings and payment evidence in the format and size permitted by the portal. Explain why a cited record does not support the proposed amount; do not rely on a bare denial.
- Use the prescribed reply route. Rule 142 identifies DRC-06 for the reply or representation route. Follow the notice’s instructions, including the portal location, authorised signatory requirements and any hearing request. The allowed time is governed by the notice and applicable provision; there is no universal DRC-01 deadline that can safely be assumed.
- Submit and preserve proof. Complete portal validation, submit with the correct digital or electronic authentication, and download the acknowledgement. Keep the final filed PDF or JSON-equivalent record, attachments and submission timestamp. A draft saved in the portal is not the same as a filed reply.
- Monitor the proceeding. Check portal notices, hearing communications and later orders. If an order is uploaded, compare it with your submissions and determine promptly whether payment, rectification or appeal action is required.
What to do after receiving DRC-07
Read the order, not only the amount box
Download the signed order and compare its findings with the earlier notice and your DRC-06 reply. Check whether the officer dealt with each ground, whether the taxable base changed, and how interest and penalty were calculated. Note any directions about payment, adjustment, recovery or further compliance.
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Check appeal eligibility and limitation immediately
The GST Portal’s appeal FAQ identifies demand orders under sections 73, 74, 74A and 76 among appealable demand-order categories. That listing does not determine the limitation period, required pre-deposit, filing form, competent appellate authority or whether recovery is stayed in your case. Verify each requirement under the current Act, rules, notifications and the order’s service record. A professional should review the matter before the limitation clock expires.
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Consider rectification only for the proper type of error
DRC-08 is used for a rectification or withdrawal summary in the circumstances specified by Rule 142(7). It is not a general substitute for an appeal or a way to reopen every disagreement with the merits. Identify the statutory basis and permitted scope before choosing that route.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Section 74A and why older explanations can mislead
Many explanations of DRC forms rely on Rule 142 material amended through 1 January 2022, which predates section 74A. GST Council material records the insertion of section 74A and consequential changes to rules and forms, and a Telangana government-hosted compilation from November 2025 contains later Rule 142 references to section 74A. The existence of section 74A does not mean it replaces sections 73 or 74 for every earlier tax period or proceeding.
Use the section printed on the actual notice or order, then check the effective date and transitional provisions for that tax period. Do not transplant a deadline, penalty treatment or payment-conclusion rule from a section 73 or 74 guide into a section 74A matter without confirming the current central legislation.
Common mistakes that create avoidable risk
- Treating DRC-01 as a final demand: the summary accompanies the notice; the underlying proceeding still has to be answered and adjudicated.
- Treating DRC-07 as “just another notice”: the order summary has recovery significance under Rule 142(6).
- Using a guessed deadline: form names do not establish a universal response, payment or appeal period.
- Reading only the portal summary: calculations, reasons and directions are in the complete notice or order and annexures.
- Ignoring the tax period: the applicable statutory section can depend on when the transaction or period arose.
- Assuming DRC-01A is mandatory: Rule 142 uses permissive wording for that pre-notice communication.
- Sending an unstructured denial: an issue-by-issue reconciliation with supporting records is more useful than repeating that the demand is incorrect.
- Failing to preserve service evidence: appeal and recovery analysis can depend on when and how the document was served.
A practical decision checklist
- Have you downloaded the full notice or order and every annexure?
- Did you record the portal service date, document date and reference number?
- Which section and tax period are cited, and is section 74A potentially relevant?
- Does the tax, interest and penalty total reconcile with the department’s working and your records?
- For DRC-01, have you prepared the reply through the route specified in the notice, including DRC-06 where required?
- For DRC-07, have you checked appeal eligibility, limitation, pre-deposit and recovery implications under current law?
- Have you retained the filed response, acknowledgement and evidence in an accessible audit file?
When to obtain professional help
Speak to a qualified Indian GST practitioner, chartered accountant or tax lawyer when the notice involves fraud or suppression allegations, substantial tax, disputed input tax credit, multiple periods, related-party transactions, a section 74A issue, or an order approaching its appeal limitation. Give the adviser the complete portal record rather than only a screenshot of DRC-01 or DRC-07. No form label can predict the outcome without the facts, evidence and law applicable to that proceeding.
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