For FORM GST DRC-07 of the said rules, the following FORM shall be substituted, namely:– “FORM GST DRC-07 [See rule 100(1), 100(2), 100(3) & 142(5)] Summary of the order Reference No. - Date –
1. Details of order :
(a) Order No. :
(b) Order date :
(c) Financial year :
(d) Tax period: From --- To --------
2. Issues involved :
3. Description of goods / services (if applicable):
Sr. No. HSN code Description
4. Section(s) of the Act under which demand is created:
5. Details of demand :
(Amount in Rs.)
You are hereby directed to make the payment by <Date> failing which proceedings shall be initiated against you to recover the outstanding dues.
Signature Name Designation Jurisdiction Address To _______________ (GSTIN/ID) --------------------------Name _______________ (Address ) Note – Only applicable fields may be filled up.
Column nos. 2, 3, 4 and 5 of the Table at serial no. 5 i.e. tax rate, turnover and tax period are not mandatory.
Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.”.
Sr. No. Tax Rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 Total 11