A GST demand order is the adjudicating authority’s decision that additional tax, interest or penalty is payable. Your response depends on the tax period, the section cited in the notice, the allegations made, the date the order was communicated and whether you pay, appeal or qualify for a specific relief scheme. Read the complete show-cause notice, annexures, reply, hearing record and order together; the electronic summary alone is not enough.
The general statutory text in section 107(1) of the CGST Act gives an aggrieved person three months from communication of an order to appeal to the Appellate Authority. Treat that as the starting rule, not a personalized deadline: service evidence, the applicable version of the Act, extensions or condonation and procedural status can change the calculation. Section 74A commencement and transition questions also require verification against the current consolidated law and notifications.
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What is a GST demand order?
A GST demand order is a formal adjudication determining that tax was not paid, was short-paid, was refunded incorrectly or that input tax credit was wrongly availed or used. The order may also determine interest and a penalty. It follows a notice or statement in which the department sets out the proposed tax, legal provision, facts and grounds.
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The order matters because it is enforceable unless paid, stayed or successfully challenged. It is not the same document as the original show-cause notice. The notice frames the case; the adjudication order decides it. Section 75 requires the order to state the relevant facts and the basis for the decision. It also limits the confirmation to the amount specified in the notice and does not permit confirmation on grounds outside those stated there.
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GST demand records commonly contain both a full document and an electronic summary on the portal. A summary helps identify the proceeding, but it may omit computation details, annexures, evidence and reasoning. Download every document and preserve the portal communication showing when each item was served.
Which GST provision governs the demand?
Do not estimate liability until you identify the statutory route written in the notice and order. In the returned CGST Act text, sections 73 and 74 address different factual allegations:
| Route | What it addresses in the returned text | What to check before calculating |
|---|---|---|
| Section 73 | Tax not paid or short-paid, erroneous refund, or input tax credit wrongly availed or used for reasons other than fraud, wilful misstatement or suppression of facts. | Tax period, alleged error, payment date, applicable interest and the penalty rule in force for that period. |
| Section 74 | The same broad categories where the notice alleges fraud, wilful misstatement or suppression of facts. | Whether the allegations are actually pleaded and supported, the tax period, payment timing and the version of the law that governs. |
| Section 74A or another current provision | The current Act may contain provisions or transition rules affecting newer periods. | Commencement date, transition treatment and the exact notice/order language. Do not assume older section 73 or 74 timelines apply universally. |
You cannot choose the route that produces the lowest consequence. The department’s legal basis and the facts determine the applicable provision. A professional review should compare the alleged short payment date, the section cited, the evidence of intent, the notice stage and the order stage.
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Rule 142 describes electronic summaries that accompany or record different stages of a demand proceeding:
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- DRC-01: summary of a notice issued under the listed demand provisions.
- DRC-02: summary of a statement issued under section 73(3) or section 74(3).
- DRC-03: intimation of payment to the proper officer in specified pre-notice or other payment situations.
- DRC-04: acknowledgement of the payment intimation.
- DRC-05: conclusion of specified proceedings where qualifying early payment is made.
- DRC-07: summary of the demand order uploaded after adjudication.
A DRC-07 entry is therefore an order summary, not a replacement for the signed or otherwise complete order. Compare the summary with the order’s tax, interest and penalty figures, the notice, annexures, your reply and the portal’s service record. If figures or dates differ, record the discrepancy immediately and obtain advice on whether a correction, rectification or appeal is appropriate.
How many days do you have to appeal a GST demand order?
Section 107(1), as reproduced in the official CGST Act text, says: “Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.”
The clock therefore turns on communication of the decision or order, not simply the date printed on the order. Establish which order is being challenged, when it was made available or served, and how service can be proved. Check whether the relevant tax period is governed by a later amendment, whether a special rule applies, and whether an application for condonation or another procedural provision is available. Never rely on a portal display date without saving the underlying communication evidence.
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What should you do when a demand notice arrives?
- Secure the complete record. Download the notice, DRC summary, annexures, relied-upon data, order if already issued, portal messages and payment challans. Note the GSTIN, tax period, issuing authority and every communication date.
- Map the proceeding stage. Decide whether you have a pre-notice communication, a show-cause notice, an adjudication order or a recovery communication. The available response and the time limit differ by stage.
- Read the statutory section and allegations. Identify whether the notice invokes section 73, section 74 or a current provision, and whether it alleges fraud, wilful misstatement or suppression. Compare each allegation with the facts and documents.
- Reconcile the computation. Separate tax, interest and penalty for each period and tax head. Check credit reversals, amendments, refunds, payments already made and arithmetic. Do not treat the total shown in a summary as self-proving.
- Prepare a point-by-point reply. Address jurisdiction, limitation, facts, evidence, computation and the legal basis. Attach reconciliations and source records, and request a hearing in writing where appropriate.
- Decide whether any payment is strategic. Payment before or after a notice can have different statutory consequences. If paying, use the correct electronic process, retain the challan and submit the prescribed intimation; do not assume payment alone ends every proceeding.
- Calendar the next event. Record the reply deadline, hearing date, order communication date and any appeal deadline in a system that alerts more than once. Have a tax professional check the calculation before a deadline expires.
Can you pay after receiving a GST show-cause notice?
Payment may be possible after a show-cause notice, but its effect depends on the statutory route, the notice wording, the timing and the amount paid. Rule 142 identifies DRC-03 for informing the proper officer of payment in specified circumstances and DRC-04 as an acknowledgement. Rule 142 also describes DRC-05 for conclusion of specified proceedings where qualifying early payment is made.
Before paying, compare the proposed tax with your own reconciliation. Confirm whether the amount includes interest, whether a penalty is legally due, and whether the payment is intended to admit the entire demand or only an undisputed portion. A payment record should identify the relevant period and liability. Keep the DRC-03 submission, challan, acknowledgement and any departmental communication together. If the department does not close the proceeding or the order still includes disputed amounts, the remaining remedy may be a reply, rectification request or appeal, depending on the stage and current rules.
How are GST interest and penalties calculated?
Interest and penalty are separate from the underlying tax. Their treatment depends on the statutory route and the timing of payment. The returned Act text does not support one universal interest rate or one penalty percentage for every demand, so quoting a single figure without checking the operative provision, notifications and facts is unsafe.
Interest
Interest generally follows the statutory rule attached to the tax liability and the period of delay. Calculate from the legally relevant due date to the legally relevant payment date, while checking whether the liability concerns tax, an erroneous refund or wrongly availed or used credit. Reconcile payments already made and verify how the department treated part payments. A notice’s interest figure should be tested against the governing provision and the dates used, not accepted merely because it appears in DRC-01 or DRC-07.
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Penalty
Penalty consequences vary between the non-fraud route and a route alleging fraud, wilful misstatement or suppression. Older section 73 and section 74 text contains different payment options and penalty treatment tied to specified periods. Those provisions should not be transplanted to every current case because the applicability of section 74A and its transition rules must be checked for the relevant tax period. Ask the reviewing professional to identify the exact clause, the trigger, the payment window and whether the notice has pleaded the required facts.
What the order cannot do
Section 75 provides important boundaries. The order must set out relevant facts and its basis, cannot confirm more than the amount in the notice and cannot confirm a demand on grounds that the notice did not specify. Interest treatment must also follow the applicable law. If the final order introduces a new allegation or unexplained amount, preserve the notice and order side by side for challenge.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Can interest or penalty be waived?
There is no general waiver for every GST demand. A specific possibility arises under section 128A, discussed by CBIC Circular 238/32/2024-GST. That circular concerns waiver of interest or penalty, or both, for covered section 73 demands and discusses applications in SPL-01 or SPL-02, as well as withdrawal of certain pending appeals or writ petitions and time limits linked to notifications.
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Eligibility is conditional. Check the covered tax period, whether the order is a section 73 demand, the amount and date of tax payment, the procedural stage, any pending litigation and the notification deadlines. A person with a section 74 allegation, an uncovered period or a different type of demand cannot assume section 128A applies. Obtain confirmation of the current rules before withdrawing an appeal or filing a waiver application; withdrawal can affect other remedies.
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What appeal options are available?
First appeal to the Appellate Authority
A person aggrieved by an adjudicating authority’s decision or order may appeal under section 107. The filing must identify the order challenged, grounds of appeal, disputed tax, interest and penalty, payments made and the relief requested. Current rules should be checked for the prescribed electronic form, fee, pre-deposit and attachments. File proof of communication and retain the acknowledgement.
Rectification or correction
If the record contains an apparent error, a correction route may be available under the applicable provision and time limit. Rectification is not a substitute for arguing disputed facts or legal interpretation. Filing a correction request does not automatically stop recovery or extend an appeal deadline; protect the appeal position separately unless the law expressly provides otherwise.
Further challenge
After the first appellate decision, further statutory or constitutional remedies may exist depending on the issue and forum. Those routes have their own deadlines, filing requirements and questions about pre-deposit or stay. The appropriate forum cannot be selected from the DRC-07 label alone; review the full appellate order and current procedural law.
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Section 75(4) states: “An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.” Make the request clearly and keep proof of submission. Attend or arrange representation, ask for the relied-upon material where it is missing, and submit a written record of what was argued.
Build an evidence file that allows another person to reproduce your calculation:
- returns, ledgers, invoices, e-way bills and credit records for each disputed period;
- contracts, purchase orders, delivery proof and correspondence relevant to the transaction;
- reconciliations showing tax charged, tax paid, credit claimed, reversals and prior payments;
- the notice, DRC-01 or DRC-02, all annexures, your reply and supporting affidavits;
- hearing requests, attendance records, written submissions and departmental responses;
- the order, DRC-07, portal service evidence, challans and DRC-03/DRC-04 records.
Common mistakes that weaken a response
- Using the order date instead of the communication date: preserve the actual service trail and calculate from the rule that applies to your case.
- Replying only to DRC-07: the order summary does not replace the notice, reasoning or annexures.
- Ignoring the allegation of intent: section 73 and section 74 consequences differ, so address fraud, wilful misstatement or suppression specifically.
- Combining tax, interest and penalty: test each component under its own provision and dates.
- Assuming payment closes the case: submit the prescribed payment intimation and obtain acknowledgement; verify that proceedings were actually concluded.
- Relying on an old percentage or form: confirm the operative Act, rules, notifications and forms for the tax period.
- Withdrawing litigation without checking relief conditions: section 128A is limited and may require a particular payment, period and procedural posture.
- Missing the hearing request: ask in writing and retain proof, especially where an adverse decision is contemplated.
A practical decision framework
Use these questions in order:
- What tax period and tax head are involved?
- Is the document a notice, statement, order or recovery communication?
- Which statutory section is cited, and does the notice allege fraud, wilful misstatement or suppression?
- When was the document communicated, and can that date be proved?
- What amounts are tax, interest and penalty, and which parts have already been paid?
- Is there a written hearing request, a reply, a payment route, an appeal or a narrowly available waiver?
- Do current amendments, section 74A transition rules, notifications or forms change the result?
Keep the answer to each question in a dated case file. That file gives your adviser the information needed to choose between contesting the notice, paying an admitted amount, appealing the order or testing a statutory relief route.
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