OP, something I don't see mentioned is that drilling the ROUND receiver can lead to some very real issues. Those issues are mostly related to alignment.
I just missed a good deal on a set of parallel bars that were designed specifically for drilling holes in rifle receivers. It didn't dawn on me what the gadget was until an hour later and when I went back to the table it was gone. I don't D&T a lot of receivers but once in a while, it is necessary. I made a mess of an M1 Carbine receiver that I was installing a scope and non restricted barrel on. I drilled the first two holes with ease. Not having a lot of D&T experience with these receivers I made the big mistake of ASSUMING the rest of the receiver would be just as soft. BIG MISTAKE. The wear points were surface hardened and I ended up breaking off a drill bit. I also broke off a tap. The air in the shop was extremely BLUE for quite a while. I don't often get upset about such things but now this rifle wiil always be a PERSONAL firearm only. I wouldn't sell it to anyone. I ended up making a mess of the hole with the broken off tap and ended up filling it with Titanium Putty and refinishing it smooth. Fugly. Doesn't effect the operation though.
Back in the day, when you could buy stripped Mauser/Springfield receivers cheap I taught myself how to D&T these receivers. YES, I screwed up more than one of them. Thankfully, they were basically junk. Badly pitted etc.
Tiriaq is giving you some very good but very basic advice. He is also assuming that you know and understand the proper layout procedures and set up procedures in your milling machine or drill press and that you have an adequate vice to hold the receiver.
The parallel bars I mentioned were hardened and had holes drilled in them appropriate to any of the spacing required for most bases. The other advantage of these bars was they acted as guides for the drill bits. Guides for the drill bits may not sound like a big deal but when you over apply pressure to small drill bits they have a tendency to bow and this will cause the holes to either be drilled of center or on an angle.
Way more to drilling and tapping than most people realize. It is another skill that just doesn't get enough attention and is often done very poorly. Often to the point of ruining the part or piece being d&t.