Time limit between DRC-01 and DRC-07

Is there any time limit between issuing order in DRC-07 after issuing notice in DRC-01 u/s 74?
Replies (4)
Quick Summary
This discussion clarifies the timeframes involved when a DRC-01 notice is issued under Section 74, followed by a DRC-07 order. Generally, there's a 30-day period after the DRC-01 notice for payment of tax, interest, and penalty. If payment isn't made within this timeframe, the DRC-07 serves as a recovery order.

You recieved scn in DRC 01 in DRC 07 you paid the amount with tax, interest and penalty it is considered as summary of order shall be treated as recovery order
If anyone doesn't pay tax with interest after issuing DRC-01 , after that is there any time limit within which DRC-07 is to be issued?
As per section 74 (8) time limit to pay tax , interest and penalty within thirty days of issue of notice

if order in DRC 07 is received for payment of interest for delayed filing of GSTR-3B, what is the time limit within which we need to discharge liability against such order.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 16 September 2026
Article Assistant

MANUJ SHARMA AND COMPANY

Noida

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details