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    <title>APGST Rules, 2017- Rule 142(5)-Demands in Form GST DRC 07 to be uploaded Electronically-Certain Instructions.</title>
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    <description>Instruction requires posting departmental tax demands to the taxpayer&#039;s electronic liability ledger using Form GST DRC 07 via the GSTN portal accessed through APTis, with IT-enabled MIS reporting. Officers must select appropriate demand heads and grounds (such as classification, valuation, rate of tax, suppression of turnover, excess ITC claimed, place of supply, and excess refund released) and ensure enforcement and refund demands are entered so collections appear on the electronic liability ledger and cannot be misapplied.</description>
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