GST statement form sets out required fields to specify tax, interest, penalty, jurisdiction and summary of grounds. Form GST DRC-02 is the prescribed statement for setting out a GST demand's composition and basis, requiring recipient identification, references to any show-cause notice and statutory provision relied upon, and a tableed breakdown of dues into tax, interest, penalty, fee and other components. Place of Supply is required for IGST demands, non-applicable fields may be left blank, and the issuing officer must sign and record name, designation and jurisdiction.