DRC-07 is an order for assessment issued under Sections 62 and 64 of the CGST Act. It's used when a taxpayer fails to respond to a Show Cause Notice (SCN) in DRC-01 or pay via DRC-03. The order, Form GST ASMT-13, details the tax demand, interest, and penalty, along with the payment due date.
The order of assessment made under sub-section
(1) of section 62 (Assessments of non filters of return) and section 64(1)-summary Assessment)shall be issued in FORM GST ASMT-13 and a summary thereof shall
be uploaded electronically in FORM GST DRC-07
Kindly Refer Rule 142 of CGST Act . When the SCN in form DRC 01 issued & the taxpayer did not make any payment in for DRC 03 or not give any reply/explanation in DRC 06 , then the proper officer issue the Order in DRC 07 stating the amount of demand & due date for making payment of taxes with interest & penalty
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