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Short answer: A DRC-01 date is the date associated with electronic service of a summary of a GST show-cause notice. A DRC-07 date is the date associated with uploading the summary of an adjudication order. Neither portal timestamp, by itself, supplies the limitation starting point under sections 73 or 74 of the Central Goods and Services Tax Act, 2017 (CGST Act). For the periods covered by those provisions, calculate the order deadline from the relevant annual-return due date or erroneous-refund date, then adjust for any period during which a court or Appellate Tribunal stayed service of the notice or issuance of the order.
What DRC-01 and DRC-07 are
Forms DRC-01 and DRC-07 are electronic summaries used in the GST demand-and-recovery workflow under rule 142 of the CGST Rules. They are important portal records, but they do different jobs and should not be treated as interchangeable dates.
DRC-01: summary of the show-cause notice
Rule 142 requires the proper officer to serve a summary of a notice electronically in DRC-01. The form accompanies the underlying show-cause notice; it is not a replacement for examining that notice, its allegations, the tax period, the proposed tax and interest, the penalty, and the mode and date of service.
The DRC-01 timestamp is useful evidence of what appeared in the portal and when. For a limitation review, match it with the signed notice, the officer’s dispatch or electronic-service record, and evidence that the registered person could access or was otherwise served with the notice. A DRC-01 upload date alone does not identify the statutory reference date from which the section 73 or section 74 order period is measured.
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DRC-07: summary of the adjudication order
After adjudication, rule 142 requires the summary of the order to be uploaded electronically in DRC-07. The legally significant act is the underlying adjudication order: its issue, signature, contents, and communication must be examined separately from the portal upload.
DRC-07 still has a special recovery consequence. Rule 142(6) provides that the order referred to in sub-rule (5) “shall be treated as the notice for recovery.” In practice, the DRC-07 entry can therefore mark the point at which the demand moves into recovery administration, while the order itself remains the document that establishes the adjudicated liability and the date on which the statutory order was issued or communicated.
Why the distinction matters
A portal record can show chronology, but limitation is determined by the statute and by legally relevant service and issuance events. A mismatch between the DRC timestamp and the signed notice or order should be investigated, not resolved automatically in favour of whichever timestamp is easiest to see. Preserve both records because they may become relevant in an appeal, a recovery challenge, or an application for rectification.
Which dates control the section 73 or section 74 order deadline?
For periods governed by section 73, section 73(10) requires the proper officer to issue the order under section 73(9) within three years from the due date for furnishing the annual return for the financial year to which the tax, short payment, or wrongly availed or utilised input tax credit relates, or within three years from the date of an erroneous refund.
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“The proper officer shall issue the order under sub-section (9) within three years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within three years from the date of erroneous refund.”
For periods governed by section 74, section 74(10) uses the corresponding five-year period.
“The proper officer shall issue the order under sub-section (9) within a period of five years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within five years from the date of erroneous refund.”
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These are statutory reference dates. They are not replaced by the date printed on DRC-01, the date a notice summary was uploaded, the date DRC-07 was generated, or a later date on which a portal message was opened.
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Stay periods that must be excluded
Section 75(1) creates a specific adjustment. Where a court or Appellate Tribunal stayed service of the notice or issuance of the order, the period of that stay is excluded when computing the periods in sections 73(2) and 73(10), or sections 74(2) and 74(10), as applicable.
“Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74, as the case may be.”
Do not assume that every adjournment, departmental extension, or pending reply is a section 75(1) stay. Identify the actual judicial order, the date the stay began, the date it ended, and whether it covered service, issuance, or both.
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How each relevant date functions
| Date or record | Legal trigger | Document function | Service or communication evidence | Effect on statutory deadline | Recovery and appeal chronology |
|---|---|---|---|---|---|
| Annual-return due date or erroneous-refund date | The reference event specified in section 73(10) or 74(10) | Starts the three-year or five-year order-period calculation for the covered provision | Keep the annual-return filing obligation record or proof of the erroneous refund | Determines the initial deadline; add any qualifying stay period | Used to test whether the adjudication order was issued in time |
| DRC-01 notice summary | Electronic summary accompanying the show-cause notice under rule 142 | Portal summary of the proposed demand | Portal delivery record, underlying signed notice, and communication proof should be compared | Does not, by itself, start or reset the section 73/74 order-period calculation | Shows notice chronology and can help establish when proceedings were communicated |
| Underlying adjudication order | Order issued under section 73(9) or 74(9) | Determines the adjudicated liability | Retain the signed order and evidence of its communication | Must be issued within the applicable statutory period, subject to lawful exclusions | Controls the substance of appeal and is the basis for recovery treatment |
| DRC-07 upload | Electronic upload of the order summary under rule 142 | Portal summary of the adjudication order | Retain the upload log separately from order-service evidence | Upload timing does not substitute for the statutory reference date or prove every element of valid service | Signals the recovery stage; under rule 142(6), the order is treated as the notice for recovery |
| Service or communication date | When the notice or order is legally communicated under the applicable service rules | Establishes when the recipient was informed and when procedural response periods may run | Electronic delivery, portal access, email or other permitted records, together with the document served | Relevant to procedural validity and stay analysis, but is not automatically the annual-return or refund anchor | May affect reply, appeal, payment, and recovery timelines |
Step-by-step method for checking whether a demand is time-barred
- Identify the financial year, tax issue and governing provision. Read the notice and order to determine whether the case is actually governed by section 73 or section 74 for the period in question. The three-year and five-year rules apply only to periods covered by those provisions.
- Find the statutory anchor. For a tax shortfall or wrongly availed or utilised input tax credit, record the due date for furnishing the relevant annual return. For an erroneous refund, record the refund date. If multiple financial years or refunds are involved, calculate each period separately rather than using one blended date.
- Calculate the unadjusted order deadline. Add three years for section 73 or five years for section 74 to the relevant anchor date. Use the date on which the proper officer was required to issue the order, not the DRC-01 or DRC-07 upload date.
- Check for a qualifying court or tribunal stay. Read every stay order for its scope and exact start and end dates. Exclude only the period covered by section 75(1), and keep a written calculation showing how the exclusion changes the deadline.
- Locate the signed order and its issue date. Compare the order’s date and signature with the statutory deadline. Then separately record when it was communicated and when its summary was uploaded in DRC-07.
- Test notice chronology without substituting it for the anchor. Compare the underlying notice, DRC-01 summary, service proof, and any corrected or reissued notice. A discrepancy can support a procedural argument, but it does not turn the DRC-01 date into the limitation start date.
- Preserve a calculation pack. Save the annual-return or refund evidence, the original notice, DRC-01 record, signed order, DRC-07 record, service logs, extensions, and every relevant stay order in a single chronology.
Illustrative calculations
Assume, purely as an example, that the relevant annual-return due date is 31 December 2021. For a section 73 period, the unadjusted order deadline would be 31 December 2024. For a section 74 period, it would be 31 December 2026. If a qualifying stay lasted 40 days, those 40 days are added to the applicable deadline. A DRC-01 upload on 10 February 2023 or a DRC-07 upload on 15 January 2025 would not replace 31 December 2021 as the calculation anchor.
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For an erroneous refund dated 15 March 2022, the corresponding unadjusted deadlines in this illustration would be 15 March 2025 under section 73 and 15 March 2027 under section 74, before any section 75(1) exclusion. The dates are examples of the method, not a conclusion about any particular taxpayer’s case.
What DRC-07 changes for recovery
DRC-07 should not be dismissed as a mere display field. Rule 142(6) states that the order referred to in rule 142(5) is treated as the notice for recovery. That provision connects the adjudication order to the recovery process after the order summary is uploaded.
The recovery consequence does not make the upload timestamp the date of the order for every legal purpose. Keep three separate entries in the file: the date on the signed order, the date and mode of communication to the taxpayer, and the DRC-07 upload date. When challenging recovery, identify which of those events the statute or procedural rule makes relevant to the particular objection.
Evidence to collect before making a limitation objection
- The notice and order in their signed or authenticated form, including annexures and relied-upon statements.
- DRC-01 and DRC-07 downloads showing the portal summaries and their timestamps.
- Electronic service logs, portal delivery records, email headers where applicable, and other proof of communication.
- The annual-return due date for each financial year involved, or the date of each erroneous refund.
- Any statutory or judicial extension that the department relies on, with the legal provision and affected period identified.
- Court or Appellate Tribunal stay orders, including the exact scope and dates of the stay.
- A day-by-day or date-by-date calculation showing the original deadline, excluded stay period, adjusted deadline, and the order’s issue date.
Common mistakes and how to correct them
Using the DRC-01 date as the limitation start
This confuses a notice-summary timestamp with the annual-return or erroneous-refund reference date in section 73(10) or 74(10). Recalculate from the statutory anchor and use DRC-01 only for notice and service chronology.
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Calling the DRC-07 date the “GST order date”
The summary upload and the underlying order are distinct records. Check the order’s own issue and communication details, then retain the DRC-07 timestamp as a separate recovery-system event.
Ignoring the erroneous-refund alternative
Where the demand concerns an erroneous refund, the statute measures three or five years from the refund date rather than from an annual-return due date. Identify the refund transaction and date before calculating.
Adding every delay to the deadline
Only a stay of service of notice or issuance of order by a court or Appellate Tribunal is expressly excluded by section 75(1). A general administrative delay or an adjournment is not automatically a statutory exclusion.
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Applying the three-year or five-year rule to every GST year
The quoted section 73 and section 74 text is limited to the periods governed by those provisions. Newer financial years, including matters falling under the section 74A regime or later notifications, may require a different statutory analysis. Identify the financial year and applicable provision before relying on an older calculation.
A practical decision rule
When someone asks whether a DRC-01 or DRC-07 date “stops limitation,” ask four separate questions:
- What is the statutory anchor: annual-return due date or erroneous-refund date?
- Which provision governs the period: section 73, section 74, or a later regime?
- When was the underlying order issued, and was that within the calculated period after lawful exclusions?
- What do the service records and DRC portal timestamps show about notice, communication and recovery chronology?
If those questions are answered from the underlying documents, the portal forms become useful evidence rather than misleading substitutes for the statutory calculation.
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