A. FAQs on Filing reply to Form GST DRC-22, against proceedings initiated for Recovery of Taxes
Q.1 When recovery process in GST Portal/ law is initiated?
Ans. Recovery process in GST Portal is initiated under following conditions:
- Demand ID is created under Assessment, Enforcement, Appeal, Refund or any other module and is reflected in the Electronic Liability Register.
- Prescribed time under the GST law for making the payment of adjudged dues has expired i.e., Recovery against demand is not stayed by any competent authority,
- Demand is in recoverable stage, not within appeal period, finally adjudged, or appeal not filed against the order/appellate order ( i.e. order via which demand is confirmed).
Q.2 What are the various modes of recovery process?
Ans. In GST regime, where any sum is payable by the taxpayer on account of scrutiny, assessment, enforcement, adjudication and appeal process, and remains unpaid, the tax authorities would initiate the recovery process by adopting any of the following modes as provided in the GST laws. Some of the modes of recovery available to tax official are as under:
- Detaining and selling of goods of the taxpayer in the possession of the tax department/ other officer
- Issuance of letter / correspondence to third parties including banks / any other government departments/ debtors/ any other person provided in law/ successor or transferee or legal heir
- Distrain, detain and sell immovable and movable property
- Issuance of certificate to revenue authorities for recovery as arrears of Land Revenue
- Application to magistrate to recover as fine
- Recovery from Electronic Cash Ledger/ Electronic Credit Ledger of a taxpayer
- Any other mode as prescribed under law
Q.3 What type of notices can be issued?
Ans. Based on Mode of Recovery selected, relevant notice type can be issued. The table below provides the list of notice types which can be issued based on mode of recovery.
| Mode of Recovery | Notice Type |
| Sale of taxable goods in control of Recovery officer | FORM GST DRC – 10 (Notice for Auction of Goods under section 79 (1) (b) of the Act) |
| Notice to Third Parties | FORM GST DRC – 13 (Notice to a third person under section 79(1) (c))
FORM GST DRC – 15 (Application before the Civil Court requesting execution for a Decree) |
| Attachment/Seizure of Immovable/Movable properties by Tax Authorities | FORM GST DRC – 16 (Notice for attachment and sale of immovable/movable goods/shares under section 79)
FORM GST DRC – 22 (Provisional attachment of property under section 83) |
| Application to Magistrate for recovery as Fine | FORM GST DRC – 19 (Application to the Magistrate for Recovery as Fine) |
| Notice to Specified Officer | FORM GST DRC – 09 (Order for recovery through specified officer under section 79) |
Q.4 What type of certificates/ orders can be issued?
Ans. Based on Mode of Recovery selected, relevant certificate/ order type can be issued. The table below provides the list of certificate/ order type which can be issued based on mode of recovery.
| Mode of Recovery | Certificate/ Order Type |
| Sale of taxable goods in control of Recovery officer | FORM GST DRC – 12 (Sale Certificate) |
| Notice to Third Parties | FORM GST DRC – 14 (Certificate of Payment to a Third Person) |
| Attachment/Seizure of Immovable/Movable properties by Tax Authorities | FORM GST DRC – 12 (Sale Certificate)
FORM GST DRC – 23 (Restoration of provisionally attached property / bank account under section 83) |
| Issuance of Certificate to Revenue Authorities | FORM GST DRC – 18 (Certificate action under clause (e) of sub-section (1) section 79) |
| Recovery from other state | FORM GST DRC – 18 (Certificate action under clause (e) of sub-section (1) section 79) |
Q.5 Do I get any intimation about the notice or order issued?
Ans. Navigate to Services > User Services > View Additional Notices/ Orders to view any notification. You will not receive any intimation through Email or SMS.
Q.6 From where can I view notice issued for recovery of taxes?
Ans. Navigate to Services > User Services > View Additional Notices/ Orders > View > NOTICES option.
Q.7 From where can I reply to notice issued for recovery of taxes?
Ans. Navigate to Services > User Services > View Additional Notices/ Orders > View > REPLIES option.
Q.8 From where can I view rejection order issued for recovery of taxes?
Ans. Navigate to Services > User Services > View Additional Notices/ Orders > View >CERTIFICATES/ ORDERS option.
Q.9 Can a Tax Official utilize the amount from my Electronic Credit/Cash Ledger to make recovery of the taxes?
Ans. Yes, a Tax Official can utilize the amount from Electronic Credit/Cash Ledger of the taxpayer to make recovery of the taxes.
Q.10 Do I get any intimation once a Tax Official utilizes the amount from my Electronic Credit/Cash Ledger to make recovery of the taxes?
Ans. Intimation is sent to the taxpayer via SMS and E-mail once a Tax Official utilizes the amount from your Electronic Credit/Cash Ledger to make recovery of the taxes.
Q.9 What will happen once I file reply to Form GST DRC-22, against proceedings initiated for Recovery of Taxes ?
Ans. Once you file your reply successfully, following actions take place on the GST Portal:
- You will receive an acknowledgement intimation via your registered email and SMS, along with the generated RFN.
- Your reply will be available on Tax Official’s dashboard.
B. Manual on Filing reply to Form GST DRC-22 against proceedings initiated for recovery of taxes
How can I file reply to Form GST DRC-22 against proceedings initiated against me, by Tax Officer, for recovery of taxes by attaching my property?
To file reply to Form GST DRC-22 against proceedings initiated against you, by Tax Officer, for recovery of taxes by attaching your property, perform following steps:
A. Navigate to View Additional Notices/Orders page to view Notices and Orders issued against you by Tax Official
B. Take action using RECOVERY DETAILS tab of Case Details screen: View Recovery Details
C. Take action using NOTICES tab of Case Details screen: View issued Notices
D. Take action using REPLIES tab of Case Details screen: View/Add your reply to the issued Notice
E. Take action using CERTIFICATES/ ORDERS tab of Case Details screen: View issued Order or Certificate
A. Navigate to View Additional Notices/Orders page to view Notices and Orders issued against you by Tax Official
How can I view additional orders/notices issued by the tax officer?
To view additional orders/notices issued by the tax officer, perform following steps:
1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the portal with valid credentials.
3. Dashboard page is displayed. Click Dashboard > Services > User Services > View Additional Notices/Orders
4. Additional Notices and Orders page is displayed. All orders/notices are displayed in descending order. Using the Navigation buttons provided below, search for the orders/notices you want to view. Click the View hyperlink to go to the Case Details screen of that particular order/notice.
5. Case Details page is displayed. From this page, you can click on the tabs provided at the left-hand side of the page to view and download their related details.
B. Take action using RECOVERY DETAILS tab of Case Details screen: View Recovery Details
To view the recovery details, perform following steps:
1. On the Case Details page of that particular taxpayer, select the RECOVERY DETAILS tab, if it is not selected by default. This tab displays all the details of demand issued and mode of recovery.
C. Take action using NOTICES tab of Case Details screen: View issued Notices
To view issued Notices, perform following steps:
1. On the Case Details page of that particular taxpayer, select the NOTICES tab, if it is not selected by default. This tab displays all the notices issued by the Tax Official.
2. Click the View link in the Action column of the table to download notices issued into your machine and view them.
D. Take action using REPLIES tab of Case Details screen: View/Add your reply to the issued Notice
To view or add your reply to the to Form GST DRC-22, perform following steps:
1. On the Case Details page of that particular taxpayer, select the REPLIES tab. This tab will display the replies you will file against the Notices issued by the Tax Official. To add a reply, click ADD REPLY.
2. The REPLY page is displayed.
3. Select the Mode of Recovery, Notice Type and Notice Reference Number from the drop-down list.
4. Click Choose File to upload the your reply and upload any supporting document(s) related to your reply, if any.
5. Select the Verification check-box and select the name of the authorized signatory.
6. Enter the Place where the form is filed.
7. Click SUBMIT.
8. Click PROCEED.
9. Submit Application page is displayed. Click ISSUE WITH DSC or ISSUE WITH EVC.
10. A success message is displayed with the generated Reference number. Click OK.
11. The updated REPLIES tab is displayed, with the record of the filed reply in a table. You can also click the documents in the Action section of the table to download them.
Note: Once you file your reply successfully, following actions take place on the GST Portal:
- You will receive an acknowledgement intimation via your registered email and SMS, along with the generated RFN.
- Your reply will be available on Tax Official’s dashboard.
E. Take action using CERTIFICATES/ ORDERS tab of Case Details screen: View Order Issued Against Your Case
To download order issued against your case, perform following steps:
1. On the Case Details page of that particular taxpayer, click the CERTIFICATES / ORDERS tab. This tab provides you an option to view the issued order or certificate, with all its attached documents, in PDF mode.
2. Click the View link in the Action column of the table to download and view them.
(Republished with amendments)
****
Disclaimer: The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up. The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.
