Section 142(5) in Punjab Goods and Services Tax Rules, 2017
(5)A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 [or section 125] [Inserted by Punjab Notification No. G.S.R.76/P.A.5/2017/S.164/Amd.(22)/2018, dated 3.10.2018 (w.e.f. 29.6.2017).] shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax.
