DRC Forms under GST

November 29, 2025
CGST Rules

What is DRC Forms

DRC forms are official Demand, Recovery and Compliance forms prescribed under the CGST Rules, 2017, mainly Chapter XVIII dealing with Demands and Recovery. They are used by the department and taxpayers for issuing notices, replying to demands, making voluntary payments, attaching property, conducting auctions, and carrying out recovery actions. These forms ensure structured communication, legal compliance, and transparent handling of demand and recovery proceedings.

Legal Framework

Sections Involved: Section 73, 74, 75, 79, 80, 83, 107, 108, 161
Rules Involved: Rule 142 to Rule 162 of the CGST Rules, 2017
Full Form: DRC = Demand and Recovery Certificate / Communication
(used for all proceedings related to tax demand, adjudication, and recovery)

1. Pre-SCN and SCN-Related Forms

Forms used to intimate liability, issue SCN summary, and extend the scope of SCN.

Form No.	Form Name	Purpose / Use	Section (Act)	Rules
DRC-01A	Pre-SCN Intimation of Tax Liability	Intimates proposed tax liability before SCN and provides opportunity for voluntary payment or clarification.	Section 73 / 74	Rule 142(1A)
DRC-01	Summary of Show Cause Notice	Uploads mandatory electronic summary of SCN issued for demand proceedings.	Section 73 / 74	Rule 142(1)(a)
DRC-02	Summary of Supplementary Statement	Extends an existing SCN by adding additional tax periods or grounds without issuing a fresh SCN.	Section 73 / 74	Rule 142(1)(b)

2. Voluntary Payment & Closure of Proceedings

Forms relating to voluntary payment by the taxpayer and legal closure of proceedings.

Form No.	Form Name	Purpose / Use	Section (Act)	Rules
DRC-03	Intimation of Voluntary Payment	Enables taxpayer to voluntarily pay tax, interest, or penalty before or after SCN.	Section 73 / 74	Rule 142(2)
DRC-04	Acknowledgement of Voluntary Payment	Confirms acceptance of voluntary payment made through DRC-03 by the officer.	Section 73 / 74	Rule 142(2)
DRC-05	Order for Conclusion of Proceedings	Legally concludes proceedings where full liability is paid voluntarily.	Section 73(8) / 74(8)	Rule 142(3)

3. Adjudication Stage

Forms used for reply, adjudication order, and rectification of orders.

Form No.	Form Name	Purpose / Use	Section (Act)	Rules
DRC-06	Reply to Show Cause Notice	Enables taxpayer to submit written reply with documents against SCN or statement.	Section 73 / 74	Rule 142(4)
DRC-07	Summary of Adjudication Order	Records final demand confirmed through adjudication and updates liability register.	Section 73 / 74	Rule 142(5)
DRC-07A	Summary of Rectification / Withdrawal of Order	Uploads rectified, modified, or withdrawn adjudication order.	Section 161	Rule 142(7)

4. Appeal / Revision / Rectification Updates

Forms used to update demand after appellate or revisional decisions.

Form No.	Form Name	Purpose / Use	Section (Act)	Rules
DRC-08	Summary of Appeal Order	Updates demand as per order passed by Appellate Authority.	Section 107	Rule 142(6)
DRC-08A	Summary of Revised Demand	Reflects revised demand after appeal, revision, review, or rectification.	Sections 107 / 108 / 161	Rule 142(8)

5. Recovery Actions (Officers, Third Parties, Bank & Post Office)

Forms used for enforcement of recovery when dues remain unpaid.

Form No.	Form Name	Purpose / Use	Section (Act)	Rules
DRC-09	Recovery Order through Specified Officer	Authorises another officer to recover confirmed dues.	Section 79	Rule 143
DRC-13	Notice to Third Person (Garnishee)	Directs third party to pay amounts due to taxpayer directly to Government.	Section 79	Rule 145(1)
DRC-14	Certificate of Payment by Third Person	Confirms recovery made through third person under DRC-13.	Section 79	Rule 145(2)
DRC-18	Recovery Notice to Bank	Directs bank to debit taxpayer’s account for recovery of dues.	Section 79	Rule 148
DRC-19	Recovery Notice to Post Office	Directs post office to recover dues from postal savings or deposits.	Section 79	Rule 149
DRC-24	Intimation of Modification of Recovery Amount	Instructs recovery officer to revise recovery amount due to appeal, rectification, or payment.	Section 79	Rule 160

6. Attachment & Sale of Movable and Immovable Property

A. Movable Property (Goods / Vehicles / Stock)

Form No.	Form Name	Purpose / Use	Section	Rule
DRC-10	Auction Notice for Movable Goods	Announces auction of attached movable goods.	Section 79	Rule 144
DRC-11	Sale Certificate for Movable Goods	Certifies sale of movable goods after auction.	Section 79	Rule 144
DRC-12	Notice for Sale of Movable Property	Notifies sale of attached movable goods without auction.	Section 79	Rule 147

B. Immovable Property (Land / Building / Fixed Assets)

Form No.	Form Name	Purpose / Use	Section	Rule
DRC-15	Notice for Sale of Immovable Property	Announces proposed sale of attached immovable property.	Section 79	Rule 147
DRC-16	Attachment Order for Immovable Property	Attaches immovable property to secure government dues.	Section 79	Rule 147
DRC-17	Sale Certificate for Immovable Property	Confirms sale of immovable property after auction.	Section 79	Rule 147
DRC-25	Order for Restoration of Attached Property	Withdraws sale proceedings and restores property on payment of dues.	Section 79	Rule 162

7. Provisional Attachment (During Investigation)

Forms used during enquiry to protect revenue before adjudication.

Form No.	Form Name	Purpose / Use	Section (Act)	Rules
DRC-22	Order of Provisional Attachment	Provisionally attaches property or bank accounts during investigation.	Section 83	Rule 159(1)
DRC-23	Order for Release of Provisional Attachment	Withdraws or releases provisional attachment.	Section 83	Rule 159(5)