Section 142(5) in Rajasthan 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 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.
