A GST demand order reply is not a new reply: the order, summarised in Form DRC-07, is the officer's decision on a show-cause notice, so the choices are to pay it, to have a mistake corrected under section 161, or to appeal under section 107. The dates are short: 3 months to pay before recovery starts, 3 months to bring an error to notice, and 3 months to appeal, plus 1 for good reason. We read the order, tell you which route fits and the last date for each, and prepare the papers as your authorised representative; a CA or advocate reviews matters needing legal representation, and hearings go to a partner.
After a show-cause notice, the officer passes an order that determines the tax, interest and penalty due (section 73(9), 74(9) or 74A(6)). A summary goes on the portal as Form DRC-07, and Rule 142(6) treats that order as the notice for recovery. The amount in it cannot exceed the amount in the notice, and it must set out the facts and the basis of the decision (section 75(6), (7)).
Pay: Pay within 3 months of service (section 78), or recovery starts. In a section 74 order, tax, interest and 50% penalty paid within 30 days close the matter; in a section 74A fraud case the same 50% applies within 60 days. A section 73 order already carries its penalty. We prepare the DRC-03 working; you make the payment.
The order itself must come within its limit, or the proceedings are deemed concluded (section 75(10)). An order that demands more than the notice, or rests on grounds not in it, is open to challenge (section 75(7)); a CA or advocate confirms the facts.
Estimates from the date you enter. The date the order was communicated to you is the one that counts.
Form, What it is, Rule
Form DRC-03 is how a payment is intimated. Its list of causes of payment (audit, inspection, after the notice but before the order, scrutiny, DRC-01A and others) has no "under protest" entry, and the acknowledgement, Form DRC-04, reads "payment made voluntarily". So the form itself does not record that you dispute the amount.
After 3 months from service, or sooner if the officer records reasons, recovery starts under section 79. The officer can deduct the amount from money owed to you, detain and sell your goods, send a notice to a third person who holds money for you, such as a bank, distrain property, or send a certificate to the Collector. The DRC-07 order is itself treated as the notice for recovery.
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StampMitra / A CA or advocate partner / Not promised
Government fee: the Act prescribes none for a rectification request or for the first appeal. Tax, interest, penalty and the pre-deposit are payable to the government and are not our fee. We confirm the exact amount before filing.
Not in Form DRC-06; that answers a notice. Once an order is passed, you pay it, have an error in it rectified under section 161, or appeal under section 107, and you can combine paying what you accept with appealing the rest.
The summary of the order, uploaded on the portal, stating the tax, interest and penalty payable (Rule 142(5)). The order is treated as the notice for recovery (Rule 142(6)). The full order is an attachment; read it, not only the summary.
3 months from service of the order, after which recovery starts (section 78); the officer can set a shorter period for reasons recorded. A reduced penalty after an order exists only under section 74 (50% within 30 days) and for fraud under section 74A (50% within 60 days).
Yes. An appeal needs the admitted amount paid in full and 10% of the remaining tax in dispute (section 107(6)). What you admit is paid, and the rest is argued.
An error apparent on the face of the record, brought to the officer's notice within 3 months of the order. No rectification after 6 months, except a purely clerical or arithmetical error. It is not a way to argue the merits again; that is an appeal.
Do not assume it does. The time to appeal is counted from communication of the order (section 107(1)), so we plan the appeal date from the original order as well.
The summary the officer uploads when an order is rectified under section 161, or when an uploaded order is withdrawn (Rule 142(7)). It shows the corrected amount.
The cause-of-payment list in DRC-03 has no "under protest" entry, and the acknowledgement DRC-04 reads "payment made voluntarily". If you mean to contest, pay only the admitted amount and the pre-deposit the appeal needs, say in writing that the rest is disputed, and take advice from a CA or advocate before a large payment.
An application to credit a payment already made through DRC-03 against the demand, so the liability register shows it as paid on the date of the DRC-03 intimation (Rule 142(2B)). It cannot be used once a DRC-05 order has concluded the proceedings on that payment.
After 3 months, or sooner if the officer records reasons, the officer can recover under section 79: deduct from money owed to you, detain and sell goods, send a notice to a bank or other third person, and other modes. An appeal with the pre-deposit paid stays recovery of the balance.
Yes, these are grounds. The order cannot demand more than the notice or rest on grounds not in it (section 75(7)), and if it is not issued within its time limit the proceedings are deemed concluded (section 75(10)). A CA or advocate confirms the facts.
No. StampMitra is a filing assistance platform. We prepare the papers and file as your authorised representative, and a CA or advocate reviews matters needing legal representation.