FORM GST DRC-07 — Summary of adjudication order and demand

Form in 2 Minutes

FORM GST DRC-07 is used for summary of adjudication order and demand. It belongs to the Demand and recovery workflow. Never select the form by filename alone: first identify the legal trigger, operative Rule, tax period and current portal version.

Legal trigger and mapped Rules

• Family rule framework: Rules 142–161.
• Primary user/system owner: Taxpayer / proper officer / recovery authority.
• Check whether the form is taxpayer-filed, officer-issued, system-generated or a ledger/register rather than a filing form.
• Check effective date and any amendment substituting the form or its instructions.

Field-by-field control checklist

• GSTIN / legal identity and jurisdiction
• Correct tax period, financial year or proceeding reference
• Authorised signatory / verification
• Version-controlled attachments and supporting evidence
• SCN/order/demand reference and tax period
• Tax, interest, penalty and other amount broken out by tax head
• Payment / pre-payment / response evidence and DIN where applicable

The list is a control checklist, not a reproduction of the official blank form. The current GST portal / notified appendix controls the exact field schema.

Portal and filing workflow

1. Identify the exact statutory trigger and current form version.
2. Prepare a reconciled offline working before portal entry.
3. Upload only prescribed and relevant evidence; cross-check names, periods and amounts.
4. Preview the generated form/PDF and obtain signatory approval.
5. Submit through the current portal channel; preserve ARN/acknowledgement and generated PDF.
6. Track deficiency, notice, order, payment or appeal consequence until closure.

Before you click Submit — 10 checks

1. Correct GSTIN/PAN/UIN and jurisdiction.
2. Correct tax period / financial year / order reference.
3. Correct legal form for the trigger.
4. Current version of the form and portal utility.
5. Amounts tie to books, returns, ledgers and notices/orders.
6. All statutory conditions tested separately from portal validation.
7. Attachments are legible, complete and relevant.
8. Signatory and authorisation are current.
9. Payment / pre-deposit / fee is correctly linked where applicable.
10. Final preview and evidence pack are archived before and after submission.

Practical case study

A user reaches FORM GST DRC-07 only after fixing the legal trigger. The preparer first reconciles the underlying books/return/order, checks the operative Rule and current version of the form, completes the portal submission from the approved working, then stores the generated form, ARN/acknowledgement, supporting documents and any later notice or order as one evidence pack.

Evidence and retention file

• Official form/version or portal-generated PDF used.
• Underlying statutory notice, order, invoice, ledger, return or registration evidence.
• Reconciliation/computation supporting each material figure.
• Attachments and approval/signatory record.
• ARN, acknowledgement, payment proof and subsequent communications.
• Snapshot/link to the controlling Rule/notification relied upon.

Common mistakes

• Using a legacy saved form after the Rule or portal schema changed.
• Entering portal values before reconciling the books and statutory trigger.
• Assuming portal acceptance proves legal eligibility.
• Missing limitation, response, payment or pre-deposit dates.
• Failing to retain the exact submitted version and attachments.

Finin2min Q&A