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of <h1>Andhra Pradesh mandates electronic recording of tax demands in Form GST DRC 07 u/r 142(5) to ensure payment accuracy.</h1> The Commercial Taxes Department of Andhra Pradesh has issued instructions regarding the electronic uploading of tax demands in Form GST DRC 07 as per Rule 142(5) of the APGST Rules, 2017. Officers conducting inspections and identifying irregularities are required to record tax demands electronically in the GSTN portal to prevent taxpayers from misallocating payments. The GSTN now provides Form DRC 07 for this purpose, and IT enhancements allow for necessary MIS reports. Field officers must enter demand details, and Joint Commissioners are tasked with ensuring compliance for all enforcement and refund-related demands.
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