Knowledge Base

DRC-16 is issued when the GST department formally attaches immovable property belonging to a taxpayer for recovery of outstanding dues. It acts as an official attachment certificate, legally restricting the taxpayer from selling, transferring, or creating any interest in the…

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…

DRC-14 is issued when a third person, who received a recovery notice in DRC-13, has paid the specified amount directly to the government. This form serves as an official certificate confirming such payment. It completes the garnishee recovery process and…

DRC-13 is issued when the department directs a third person—such as a customer, bank, debtor, or any party who owes money to the taxpayer—to pay that amount directly to the government instead of the taxpayer. This method, known as “garnishee…

DRC-12 is issued when the department initiates the sale of movable property that has already been attached for recovery of GST dues. It serves as a formal notice to the taxpayer informing them that their attached movable assets—such as vehicles,…

DRC-11 is issued after the successful auction of attached goods conducted for recovery of GST dues. It serves as the official sale certificate given to the auction purchaser, confirming lawful transfer of ownership. This certificate is crucial for both the…

DRC-06 is the form used by the taxpayer to submit a formal reply to the Show Cause Notice that has been summarised in DRC-01 or extended through DRC-02. It is the taxpayer’s opportunity to present explanations, documents, legal arguments, and…