# DRC-07 GST Demand Order — Rectify, Appeal or Pay

> Form DRC-07 is the summary of a GST adjudication order showing the tax, interest and penalty confirmed. You can pay it, seek rectification of apparent errors (DRC-08), or file an appeal to the Appellate Authority within three months with a pre-deposit of 10% of the disputed tax. If nothing is done, recovery action — including attachment of bank accounts — can follow.

Practice: Tax Notices & Litigation — https://www.industax.com/services/tax-litigation/

Read the full order, not just the DRC-07 summary: the findings show which arguments were rejected and form the basis of the appeal. Mistakes in quantification can be corrected by rectification without an appeal.

Filing the appeal with the pre-deposit stays recovery of the balance demand. We prepare the appeal (APL-01) with grounds and evidence, or advise on payment where an appeal is unlikely to succeed.

## Key facts

| Item | Detail |
| --- | --- |
| What it is | Summary of the adjudication order (tax, interest, penalty) |
| Rectification | DRC-08 for apparent errors |
| Appeal | APL-01 within 3 months; 10% of disputed tax as pre-deposit |
| No action | Recovery, including bank attachment |

## Who needs this

- Businesses with confirmed GST demands
- Taxpayers facing recovery or bank attachment
- Businesses whose order was passed without considering their reply or hearing

## What's included

- Order review
- Rectification request
- Appeal preparation with pre-deposit
- Recovery stay steps

## Documents

- DRC-07 and the full order
- SCN and replies filed
- Payment details

## Process

1. **Review** — Order findings and computation checked.
2. **Decide** — Pay, rectify or appeal.
3. **Act** — Appeal filed with pre-deposit or rectification sought.

## FAQs

### How long do I have to appeal a GST order?

Three months from communication of the order, with a further month condonable for sufficient cause.

### How much pre-deposit is needed for a GST appeal?

10% of the disputed tax, in addition to the admitted amount, for the first appeal.

### Can the department attach my bank account?

Yes, if the demand is not paid, stayed or appealed against within the permitted time.

## Official sources

- GST portal — Services > User Services > View Notices: https://www.gst.gov.in/
- CBIC — GST law and circulars: https://cbic-gst.gov.in/

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Canonical page: https://www.industax.com/services/tax-litigation/drc-07-demand-order
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.