DRC-17 — Certificate for Sale of Attached Immovable Property

DRC-17 is issued after the GST department completes the sale of immovable property attached for recovery of unpaid dues. This form serves as the official sale certificate, confirming that the property has been sold under lawful authority and ownership is transferred to the purchaser. It finalises the sale process and ensures proper documentation of the recovery made through disposal of immovable assets.

When DRC-17 Is Issued

DRC-17 comes into play only after the entire sale procedure—including notice, auction, and payment—is completed.

• Issued after immovable property is sold through auction or tender.
• Used when the highest bidder pays the full sale consideration.
• Applied when property attached under DRC-16 has been lawfully disposed.
• Triggered after completing all statutory steps under Rule 147.

Legal Framework

The form completes the recovery steps permitted under Section 79 and is the final document in the property sale procedure.

• Governed by Rule 147(13) of the CGST Rules.
• Linked to recovery powers under Section 79(1)(b).
• Issued by the Proper Officer authorised to sell the attached property.
• Acts as conclusive proof of lawful transfer of title to the purchaser.

Details Mentioned in DRC-17

The form records all essential information about the sale of the immovable property.

• Identifies the taxpayer with GSTIN, name, and recovery references.
• Describes the property sold—survey number, location, measurements, boundaries.
• States the bid amount and confirmation of full payment by the purchaser.
• Specifies the date of sale and method of disposal (auction/tender).
• Declares transfer of ownership rights to the purchaser without encumbrances.

Practical Importance

DRC-17 is critical in both the recovery and legal transfer process, ensuring the sale is recognised and final.

• Confirms legal title for the purchaser to mutate, register, or use the property.
• Prevents the taxpayer from disputing ownership after sale.
• Helps the department close recovery actions related to the property.
• Supports revenue records and future audits as proof of recovery completed.

Next Step After Issuance

The purchaser may proceed with property registration or possession using DRC-17. The department adjusts the sale proceeds against the taxpayer’s outstanding liability, and any surplus (after expenses and dues) must be refunded to the taxpayer as per law.