DRC-15 — Notice for Sale of Attached Immovable Property

DRC-15 is issued when the department decides to sell immovable property—such as land, building, or any fixed asset—that has been attached for recovery of unpaid GST dues. This form serves as a formal public notice announcing the proposed sale of the attached property and provides the taxpayer an opportunity to pay dues before the sale takes place. It is a crucial step in the recovery process involving immovable assets.

When DRC-15 Is Issued

The form is issued only after attachment of immovable property and failure of the taxpayer to clear dues within the permitted time.

• Used after immovable property has been attached under Section 79.
• Issued when outstanding dues remain unpaid despite earlier recovery steps.
• Applied when the department decides to sell land, building, or immovable assets.
• Triggered as part of the statutory requirement before conducting auction or sale.

Legal Framework

DRC-15 is a mandatory notice under the recovery procedure to ensure transparency and fairness before sale of immovable property.

• Governed by Rule 147(4) of the CGST Rules.
• Linked to recovery powers under Section 79(1)(b) of the CGST Act.
• Must be issued by the Proper Officer who has initiated the attachment.
• Serves as an advance public notice before auction or disposal.

Information Included in DRC-15

The form outlines details of the immovable property and the conditions under which it will be sold.

• Identifies the taxpayer with GSTIN, name, and attachment reference.
• Provides description of the attached immovable property (location, survey number, extent).
• Specifies the date, time, and manner of sale, such as auction or tender.
• Mentions reserve price or valuation details, if fixed.
• Requires public announcement through departmental channels or local notices.

Practical Importance

DRC-15 ensures that the taxpayer and public are formally notified before the government proceeds with sale of immovable assets.

• Gives taxpayer a final chance to settle dues and avoid sale.
• Ensures legal compliance for conducting sale of property.
• Creates transparency and prevents allegations of arbitrary disposal.
• Allows public participation, ensuring fair valuation and competitive bidding.

Action After Receiving DRC-15

The taxpayer should immediately clear outstanding dues to prevent loss of immovable property. If dues remain unpaid, the department is legally authorised to continue with the sale process and adjust sale proceeds against the liability.