Section 142(5) in Himachal Pradesh 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 Notification No. EXN-F(10)-24/2018-Loose, dated 11.9.2018 (w.e.f. 27.6.2017).] [or section 129 or section 130] [Inserted by Notification No. EXN-F(10)-5/2018, dated 3.7.2018 (w.e.f. 27.6.2017).] 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.
