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DRC-01 is the electronic summary that accompanies a GST demand notice; DRC-07 is the electronic summary of the adjudication order. A DRC-01 normally calls for a notice-stage review and reply. A DRC-07 indicates that an order has been issued, lists the tax, interest and penalty payable, and is treated as the notice for recovery under CGST Rule 142. The complete notice or order, cited statutory section, service date and current law—not the form number alone—determine what you must do.
DRC-01 and DRC-07: the essential difference
GST demand proceedings use standardized electronic forms so that a taxpayer can see a concise summary on the GST Portal. The summary does not replace the legal document behind it. Read the notice or order, its annexures and the DRC form together.
| Point of comparison | DRC-01 | DRC-07 |
|---|---|---|
| Procedural stage | Notice stage: a show-cause or other covered demand notice has been served. | Order stage: the proper officer has adjudicated the matter and uploaded an order summary. |
| What it communicates | A summary of the amount and the notice proceeding, with the allegations and proposed liability set out in the underlying notice. | The tax, interest and penalty determined as payable in the order. |
| What to do next | Examine the grounds and calculation, gather evidence and submit the reply through the route and by the date stated in the notice. | Read the full order promptly, assess payment and compliance, and check appeal and recovery consequences. |
| Recovery significance | It is not, by itself, proof that a final demand has been adjudicated. | Rule 142(6) treats the order referred to in sub-rule (5) as the notice for recovery. |
That distinction prevents a common mistake: treating a DRC-01 as a final demand or treating a DRC-07 as merely another request for information.
What a DRC-01 notice means
It is a summary attached to a notice
Under Rule 142(1), the proper officer serves an electronic summary in DRC-01 along with a notice under the listed provisions, including sections 73 and 74. The summary states details of the amount payable. The complete notice explains why the department proposes the liability, the tax period, the legal provision, the facts relied on, the calculation and the response instructions.
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A DRC-01 therefore signals an opportunity to contest, clarify or resolve a proposed demand before the adjudication order. It does not establish that the department’s classification, valuation, input-tax-credit reversal or arithmetic is correct.
Questions to answer while reading it
- Which statutory section is cited, and does it match the tax period and alleged conduct?
- What financial year, return period, registration number and tax heads are covered?
- How are tax, interest and penalty calculated, and are the figures reconciled to your returns, books and payment records?
- Which invoices, e-way bills, statements, audit findings or other records does the notice rely on?
- What reply method, hearing option and deadline does the notice specify?
Use the DRC-06 route identified in Rule 142(4) for the reply or representation where the notice has been uploaded as DRC-01. The actual deadline is controlled by the notice and applicable provision; there is no universal response period that can be inferred from the form name.
What a DRC-07 order means
It summarizes an adjudicated demand
Rule 142(5) provides for electronic upload of an order summary in DRC-07 specifying the tax, interest and penalty payable. Rule 142(6) says the order referred to in sub-rule (5) is treated as the notice for recovery. In practical terms, DRC-07 marks a materially later stage than DRC-01: the officer has issued findings and an operative determination.
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Scan for outdated or missing drivers - takes under a minuteDriver Scan →Clear out junk files and repair common Windows errorsFree Scan →Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →The DRC-07 figures are not the whole reasoning. Read the signed order for the findings, evidence considered, submissions accepted or rejected, computation and directions. Check whether the order deals with every ground raised in your reply and whether the amount in the summary matches the order and electronic liability ledger.
Why timing matters after DRC-07
Once an order is uploaded and served, payment, recovery and appeal questions can become time-sensitive. Record the service date shown on the portal and preserve the downloaded order and acknowledgement. Do not assume that making a payment automatically extends an appeal period or that filing an appeal automatically stays every recovery action; verify the conditions that apply to the particular order.
Other DRC forms in the Rule 142 workflow
The forms are connected, but not every proceeding uses every form.
| Form | Role in the process | Important qualification |
|---|---|---|
| DRC-01A | Possible pre-notice intimation. Under Rule 142(1A), the officer may communicate an ascertained amount in Part A; Part B allows a submission against the proposed liability or records partial payment. | The wording is permissive. It is not a compulsory preliminary step in every matter. |
| DRC-02 | Electronic summary of a statement under section 73(3) or 74(3). | Read the underlying statement and cited section to understand the allegation and period. |
| DRC-03 | Reports a payment made by the taxpayer. | Match the payment amount and tax head to the challan and electronic liability records. |
| DRC-04 | Officer’s acknowledgement accepting payment in the circumstances described by Rule 142. | An acknowledgement is not a general release from every possible liability. |
| DRC-05 | Order or intimation concluding specified proceedings after qualifying payment under the relevant provision. | Do not assume one payment period or consequence applies across all sections and facts. |
| DRC-06 | Reply or representation for the notice route identified in Rule 142(4). | The notice and applicable law determine the deadline and supporting requirements. |
| DRC-08 | Summary for rectification or withdrawal in the circumstances specified by Rule 142(7). | Confirm that the underlying rectification or withdrawal order actually covers your issue. |
How to handle a DRC-01: a practical sequence
- Download the complete record. In the GST Portal, locate the notice, DRC-01 summary, annexures and service acknowledgement. Save the files and note the date and method of service.
- Classify the document. Confirm that it is a notice rather than a DRC-01A intimation, statement or order. The heading, cited section and portal category should agree.
- Map the legal basis. Identify the section, tax period and allegation. Sections 73 and 74 have different statutory contexts; do not import a deadline, penalty treatment or payment option from one section into another.
- Rebuild the computation. Prepare a working sheet that ties each proposed tax amount to returns, invoices, ledgers, payments and correspondence. Separate tax, interest and penalty so an error in one does not hide an error in another.
- Test the evidence. For each allegation, mark the department’s record, your contrary document and any missing or misidentified fact. Explain discrepancies with dates, document numbers and reconciled totals rather than a bare denial.
- Prepare the DRC-06 response. Follow the portal path and format stated in the notice, attach readable evidence and answer every issue in numbered sections. Keep proof of submission and the uploaded files.
- Use a hearing opportunity if offered or required. State the points that need oral clarification and retain the hearing notice, attendance record and any written submissions requested afterward.
- Monitor for the order. A reply does not end the proceeding automatically. Continue checking portal notices and download any order, rectification or withdrawal document.
If a DRC-01A has been issued first, compare Part A with your records and use Part B only after deciding whether the proposed amount is correct, partly correct or unsupported. A voluntary payment decision should be made with advice on the applicable statutory consequences, not simply because a figure appears in Part A.
How to handle a DRC-07: order, payment and appeal checks
First, verify the order itself
- Confirm the order number, service date, tax period, registration and statutory section.
- Compare every tax, interest and penalty figure in DRC-07 with the signed order and your electronic liability ledger.
- Check whether credits for earlier DRC-03 payments, pre-deposits or adjustments have been given.
- Read the operative paragraph for the amount due, payment directions and any recovery language.
Then assess challenge rights
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 settle your limitation date, required pre-deposit, filing form, jurisdiction or whether a particular order is appealable in the same way. Verify those items against the current Act, rules, notifications and the order before filing.
Section 74A and related consequential changes require special care. Official GST Council material documents the insertion and related amendments, while a government-hosted November 2025 compilation of the rules shows section 74A references in Rule 142. Older proceedings may still cite sections 73 or 74, and section 74A does not automatically replace those provisions for every earlier tax period. Match the section to the period and effective law for the specific proceeding.
Recovery is a separate practical risk
Because Rule 142(6) treats the DRC-07 order as the notice for recovery, do not leave an order unattended while deciding whether to appeal. Ask a qualified Indian GST practitioner, chartered accountant or tax lawyer to check the available stay or protection, pre-deposit and payment mechanics. Keep evidence of every payment and filing; a portal submission without a saved acknowledgement is difficult to prove later.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Common mistakes and how to avoid them
- Calling DRC-01 a final demand: it is a notice summary. The adjudication order comes later unless the proceeding is otherwise concluded under the applicable rule.
- Ignoring the underlying document: the summary can omit the reasoning, evidence and detailed computation needed to prepare a defense.
- Assuming a standard deadline: response, payment and appeal periods depend on the cited provision, service and current law.
- Treating DRC-01A as mandatory: Rule 142(1A) permits the pre-notice communication; its absence does not by itself decide the validity of a later proceeding.
- Paying without recording the legal route: DRC-03 payment, DRC-04 acknowledgement and DRC-05 conclusion have specific rule-based circumstances. Confirm what a payment resolves before remitting funds.
- Using an old section automatically: section 74A changes the current landscape, but its relevance depends on the proceeding and tax period.
- Missing portal service: electronic upload and service can start practical deadlines even when no paper copy arrives. Check the portal regularly and preserve acknowledgements.
A document checklist for your adviser
- DRC summary and complete notice or order, including annexures
- Portal service date, acknowledgement and download metadata
- Returns, electronic liability ledger and payment challans for the affected periods
- Invoices, credit notes, e-way bills, contracts and reconciliation files relevant to each allegation
- Earlier replies, hearing notices, statements, DRC-01A or DRC-03 records
- Any rectification, withdrawal, appeal or recovery communication
- A chronology showing when each document was served, filed or paid
Provide the set to an adviser rather than forwarding only a screenshot of DRC-01 or DRC-07. The legal section, period and service evidence are often as important as the amount shown on the first page.
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What to remember
DRC-01 tells you that a covered GST demand notice has been summarized and that a notice-stage response is required. DRC-07 tells you that an order has been summarized, states the determined tax, interest and penalty, and carries recovery significance under Rule 142. Related forms fill in optional pre-notice communication, statements, payments, acknowledgements, conclusions, replies and rectification. Always read the full document, identify the governing section and period, verify the service date and obtain case-specific professional advice before choosing payment or appeal.
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