Demand summary under GST: legacy tax liabilities itemised and reconciled for recovery under GST law. Form GST DRC 07A records legacy tax demands for recovery under GST by capturing taxpayer and order particulars, period and origin of demand, stay status, and itemised liability heads (tax, interest, penalty, fee, others). It requires reporting amounts already paid under prior laws so only the balance is proposed for recovery, and provides for attachment of supporting orders and payment evidence. Only recoverable demands are to be uploaded and subsequent status changes must be amended through the designated corrective form.