Section 142(5) in The Central Goods and Services Tax Rules, 2017
(5)A summary of the order issued under section 52 or section 62 or section 63 or section 64 or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of [tax, interest and penalty, as the case may be, payable by the person concerned] [Substituted 'tax, interest and penalty payable by the person chargeable with tax' by Notification No. G.S.R. 902(E), dated 29.12.2021 (with effect from the 1st day of January, 2022).].
