DRC-07: Summary of order confirming GST demand
GST DRC-07 order aaya: appeal kaise karein
Updated 11 November 2026 · For taxpayers in India
Form GST DRC-07 is the summary of an order confirming tax, interest and penalty, usually after a show cause notice (DRC-01). It creates a demand in your electronic liability register.
| Deadline to reply | Appeal within 3 months of the order (delay of up to 1 more month can be condoned). Recovery can begin if the demand is unpaid 3 months after the order. |
|---|---|
| How to reply | Appeal in Form GST APL-01, or pay via DRC-03 |
| Where | GST portal → Services → User Services → My Applications → Appeal to Appellate Authority |
Got a DRC-07 notice?
Upload it and get a plain-language explanation for free, plus a ready draft reply in minutes.
Upload your noticeWhy you may have received it
- Show cause notice reply not accepted
- No reply filed to the show cause notice (ex parte order)
How to reply, step by step
- Read the order and check whether your replies were considered.
- Decide whether to pay, apply for rectification (Section 161) for obvious errors, or appeal.
- For an appeal, pay the mandatory pre-deposit of 10% of the disputed tax and file APL-01 with grounds.
Documents to keep ready
- The order and the original show cause notice
- Your replies and hearing records
- Pre-deposit challan
What your reply should cover
- Grounds of appeal
- Statement of facts
- Pre-deposit details
- Request for stay of recovery
What happens if you ignore it
The demand becomes final and the department can start recovery: attaching bank accounts or recovering from your customers.
Frequently asked questions
How much do I need to pay to appeal?
A pre-deposit of 10% of the disputed tax (subject to a cap) plus any amount you admit. Once paid, recovery of the balance is stayed while the appeal is pending.
Can I get the order corrected without an appeal?
For mistakes apparent on the record, such as calculation errors, you can apply for rectification under Section 161.
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General information, not legal advice. Rules and portal paths change. Always follow the instructions in your notice and check with a CA for your specific case.