FORM GST DRC-07A - Upload of a recoverable demand under an earlier law
An existing-law demand remains recoverable and has not already been recovered under that law.
Responsible actor: The proper officer uploads the recoverable earlier-law order for recovery under the GST framework. Provision: Rule 142A(1); section 174 savings where applicable.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current law checked 21 October 2026. Selected FY 2023–24 section 73 or explicitly identified earlier-law branch; all names/references are fictional and unsigned.
Worked facts and completed entries
Independent legacy-law branch: a hypothetical recoverable Finance Act1994 service-tax demand for FY 2015–16 remains unpaid. The original order is 1 June 2017; its latest confirming order is 1 August 2026. Recoverability, jurisdiction and absence of a stay are explicit assumed facts, not a conclusion about limitation in a real case. Tax50000 + interest 10000 + penalty 5000 =65000; no GST tax is imposed on that old period.
Reference and addressee
| Reference number | ILLUSTRATION-DRC07A-LEGACY-2026-0905 |
|---|---|
| Date | 5 September 2026 |
| GSTIN | 29AABCA0000A1ZT |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
Part A — basic details 1–18
| 1. GSTIN | 29AABCA0000A1ZT |
|---|---|
| 2. Legal name | Aster Learning Supplies Private Limited (fictional) |
| 3. Trade name | Aster Learning Supplies |
| 4. Authority | Centre — service-tax authority |
| 5. Old registration number | ILLUSTRATION-ST-REG-A; non-valid educational reference |
| 6. Earlier jurisdiction | Bengaluru Service Tax, fictional case |
| 7. Earlier Act | Finance Act1994, Chapter V — service tax |
| 8. Period from / to | 1 April 2015 /31 March 2016 |
| 9. Original order | ILLUSTRATION-ST-ORDER-2017-0601 |
| 10. Original order date | 1 June 2017 |
| 11. Latest order | ILLUSTRATION-ST-CONFIRM-2026-0801 |
| 12. Latest order date | 1 August 2026 |
| 13. Service date | 5 August 2026 |
| 14. Officer name | N. Prakash, fictional service-tax officer |
| 15. Designation | Assistant Commissioner, fictional role |
| 16. Demand stayed | No, expressly assumed |
| 17. Stay order date | Not applicable |
| 18. Stay period | Not applicable |
Part B19 — demand created, INR
| Act | Tax | Interest | Penalty | Fee | Other | Total |
|---|---|---|---|---|---|---|
| Central Acts — service tax | 50000 | 10000 | 5000 | 0 | 0 | 65000 |
| State / UT Acts | 0 | 0 | 0 | 0 | 0 | 0 |
| CST Act | 0 | 0 | 0 | 0 | 0 | 0 |
20 — demand paid under earlier law by upload date, INR
| Act | Tax | Interest | Penalty | Fee | Other | Total |
|---|---|---|---|---|---|---|
| Central Acts — service tax | 0 | 0 | 0 | 0 | 0 | 0 |
| State / UT Acts | 0 | 0 | 0 | 0 | 0 | 0 |
| CST Act | 0 | 0 | 0 | 0 | 0 | 0 |
21 — balance recoverable,19 minus 20, INR
| Act | Tax | Interest | Penalty | Fee | Other | Total |
|---|---|---|---|---|---|---|
| Central Acts — service tax | 50000 | 10000 | 5000 | 0 | 0 | 65000 |
| State / UT Acts | 0 | 0 | 0 | 0 | 0 | 0 |
| CST Act | 0 | 0 | 0 | 0 | 0 | 0 |
Supporting order, copy and execution
| Order attachment | Original1 June 2017 order and latest 1 August 2026 confirming order; educational descriptions only |
|---|---|
| Payment attachment | Earlier-law ledger shows no payment up to 5 September 2026 |
| Posted ledger | Part II of electronic liability register PMT-01 |
| Copy to | Fictional taxpayer and recovery file |
| Signature / officer | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) / not executed |
How this form moves the matter forward
- Verify that the actual earlier-law demand is recoverable and whether paid, stayed or superseded.
- Populate created, already paid and net recoverable amounts without duplicating an earlier-law recovery.
- Upload the summary to PMT-01 Part II; use DRC-08A for a later modification or earlier-law payment.
Evidence supporting these entries
- Original/latest existing-law orders and service/stay record
- Earlier-law registration and payment ledger
- PMT-01 Part II upload reconciliation
Additional primary authority: Official CGST Act as on 11 June 2026:sections 73/74A/75 PDF pages 67–72, section 78 PDF page 73, section 161 PDF page 120.
Additional primary authority: West Bengal GST Policy Planning Unit, GST Updates July 2022, PDF page 3:actual section 50(3) notified interest rate 18%; pages 8–9:utilisation basis.
Period and legal consequences
DRC-07A is distinct from DRC-07. It does not adjudicate a fresh GST liability for FY 2015–16 or revive a time-barred old demand. Existing-law recovery already made must be deducted. A later status change is reflected through DRC-08A.
Primary source and exact locator
Official notified form source: PDF pages 427-429; printed pages 421-423.
CGST Act and government-hosted Act and Rules compilation - Rule 142A(1); section 174 savings where applicable. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer uploads the recoverable earlier-law order for recovery under the GST framework. An existing-law demand remains recoverable and has not already been recovered under that law.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Original/latest existing-law orders and service/stay record; Earlier-law registration and payment ledger; PMT-01 Part II upload reconciliation.