Demand and Recovery with Relevant Forms under GST

After circulation of my article Determination of  Tax and Demand with Relevant Forms  under GST,  I have received suggestions from colleagues and department friends to come with an an article on Demand and Recovery with Relevant Forms  under CGST Law,2017.  So, I have prepared this article. This article is very useful to the tax practitioners, taxpayers and departmental officers. The GST officers after determination of tax and demand, they can start recovery proceedings under various sections and relevant rules of CGST Act and Rules of 2017.In this process they can refer relevant  sections i.e. from Sec. 79,Sec.80, Sec.81, Sec.82, Sec.83,Sec.84 and Sec.122,Sec.123,Sec.124,Sec.125 and Sec.127,Sec.129 and Sec.130 of CGST Act,2017, and to recovery of demand of  tax liability through notices, and  relevant forms can be issue like DRC-09, DRC-10,DRC-11, DRC-12,DRC-13, DRC-14,DRC-15, DRC-16,DRC-17, DRC-18,DRC-19,DRC-20,DRC-21,DRC-22,DRC23,DRc24  and DRC-25 of CGST Rules, 2017. Now we have discusses about relevant sections and forms of CGST Act 2017,as below.

1). Section 79 of CGST Act,2017, Recovery of Tax: Section 79 of CGST Act 2017 pertains to Recovery of Tax. Section 79 contemplates that any amount payable by a person to the Government under any of the provisions of the Act and Rules made there under is not paid then the proper officer could recover the amount by one or more modes.

2). Section 80 of the CGST Act,2017: Section 80 of the CGST Act,2017,” states that on an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, Provided that where there is default in payment of any one instalment on its due date, the whole outstanding balance payable on such date shall become due and payable forthwith and shall, without any further notice being served on the person, be liable for recovery”.

3). Section 81 of the CGST Act,2017: Section 81 of the CGST Act,2017,states that  where a person, after any amount has become due from him, creates a charge on or parts with the property belonging to him or in his possession by way of sale, mortgage, exchange, or any other mode of transfer whatsoever of any of his properties in favour of any other person with the intention of defrauding the Government revenue , such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the said person.

Provided that, such charge or transfer shall not be void if it is made for adequate consideration, in good faith and without notice of the pendency of such proceedings under this Act, or without notice of the pendency of such proceedings under this Act or without notice of such tax or other sum payable by the said person, or with the previous permission of the proper officer.

4). Section 82 of the CGST Act,2017: Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code,2016, any amount payable by a taxable person or any other person on account of tax, interest or penalty which he is liable to pay to the Government shall be a first charge on the property of such taxable person or such person.

5). Section 83 of the CGST Act,2017: Section 83 of the CGST Act,2017, states that,” The power to provisionally attach the properties of tax payer to protect the interests of revenue comes from Section 83 of CGST Act, 2017. The power is to be exercised by Commissioner, if he is of the opinion that it is necessary for the purposes of protecting the interest of Government.

6). Section 84 of the CGST Act,2017:  Section 84 of the CGST Act,2017 ,states that” this section deals with continuation of proceedings, where a notice is already served for recovery of government dues upon a taxable person or any other person and upon any appeal, revision application or other proceeding there is reduction or enhancement of such Government dues”.

7). Section 122 of CGST Act,2017,Penalty for certain offences: Section 122 of CGST Act,2017 provides penalty . It states that:-

(1) Where a taxable person who:-

(i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supplies,

(ii) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act or the rules made thereunder,

(iii)Collects any amount as tax but fails to pay the same to Government beyond a period of three months from the date on which such payment becomes due,

(iv) Collects any tax in contravention of the provisions of this Act but fails to pay the same to the Government beyond a period of 3 months from the date on which such payment becomes due,

(v) Fails to deduct the tax in accordance with the provisions of sub-section (1) of Sec.51, or deducts an amount which is less than the amount required to be deducted under the said sub-section , or where he fails to pay to the Government under sub-section (2) thereof, the amount deducted as tax,

(vi) Fails to collect tax in accordance with the provisions of sub-section (1) of section 52, or collects an amount which is less than the amount required to be collected under the said sub-section or where he fails to pay to the Government the amount collected as tax under sub-section(3) of Section 52,

(vii). Takes or Utilizes input tax credit without actual receipt of goods or services or  both either fully or partially , in contravention of the provisions of this Act or the rules made thereunder,

(viii). Fraudulently obtains refund of tax under this Act,

(ix).Takes or distributes input tax credit in contravention of section 20, or the rules made thereunder,

(x).Falsifies or substitutes financial records or products fake accounts or documents or furnishes any false information or return with an intention to evade payment of tax due under this Act,

(xi).Is liable to be registered under this Act but fails to obtain registration ,

(xii). Furnished any false information with regards to registration particulars, either at the time of applying for registration or subsequently,

(xiii). Obstructs or prevent any officer in discharge of his duties under this Act,

(xiv). Transports any taxable goods without the cover of documents as may be specified in this behalf,

(xv). Suppresses his turnover leading to evasion of tax under this Act,

(xvi). Fails to keep .maintain, or retain books of accounts and other documents in accordance with the provisions of this Act or the rules made thereunder,

(xviii). Supplies, transports or stores any goods which he has reasons to believe are liable to confiscation under this Act,

(xix). Issues any invoice or document by using the registration number of another registered person,

(xx). Tampers with, or destroys any material evidence or document,

(xxi). Disposes off or tampers with any goods that have been detained , seized , or attached under this Act.

He shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the tax evaded or the tax not deducted under Section 51 or short deducted or deducted but not paid to the Government or tax not collected under Section 52 or short collected but not paid to the Government or input tax credit availed of or passed on or distributed irregularly, or the refund claimed fraudulently, whichever is higher.

(2). Any registered person who supplies any goods or services or both on which any tax has not been paid or short-paid or erroneously refunded , or where the input tax credit has been wrongly availed or utilized:-

(a) for any reason, other than the reason of fraud or any willful misstatement or suppression of facts to evade tax , shall be liable to a penalty of ten thousand rupees or ten percent of the tax due from such person, whichever is higher,

(b) for reason of fraud or any willful misstatement or suppression of facts to evade tax, shall be liable to a penalty equal to ten thousand rupees or the tax due from such perso, whichever is higher,

(3). Any person who:-

(a). aids or abets any of the offences specified in clauses (i) to (xxi) of sub-section (1),

(b). acquires possession of, or in any way concerns himself in transporting removing , depositing, keeping, concealing , supplying, or purchasing or in any other manner deals with any goods which he knows or has reasons to believe are liable to confiscation under this act or the rules made thereunder,

(c). Receives or is in any way concerned with the supply of , or in any other manner deals with any supply of services  which he knows or has reasons to believe are in contravention of any provisions of this Act or the rules made thereunder,

(d). fails to appear before the officer of central tax , when issued with a summon for appearance to give evidence or produce a document in an inquiry,

(e ).fails to issue invoice in accordance with the provisions of this Act or the rules made thereunder or fails to account for an invoice in his books of account,

(f). shall be liable to a penalty which may extend to twenty five thousand rupees.

8. Section 123 of CGST Act,2017, Penalty for failure to furnish information in returns: Section 123 of CGST Act,2017, provides that if a person who is required to furnish an information return under section 150 fails to do so within the period specified in the notice issued under sub-section (3) thereof, the proper officer may direct that such person shall be liable to pay a penalty of one hundred rupees for each day of the period during which the failure to furnish such return continues:

Provided that the penalty imposed under this section shall not exceed fice thousand rupees.

9. Section 124 of CGST Act,2017,Fine for failure to furnish statistics: Section 124 of CGST Act,2017, provides that if any person required to furnish any information or return under section 151,:-

(a). without reasonable cause fails to furnish such information or return as may be required under that section, or

(b). willfully furnishes or causes to furnish any information or return which he knows to be false,

He shall be punishable with a fine which may extend to ten thousand rupees  and in case of a continuing offence to a further fine which may extend to one hundred rupees for each day after the first day during which the offence continues subject to a maximum limit of twenty five thousand rupees.

10. Section 125 of CGST Act,2017, General Penalty: Section125 of CGSTAct,2017,states that “Any person, who contravenes any of the  provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a penalty which may extend to twenty five thousand rupees.

11. Section 127of CGST Act,2017, Power to waive penalty or Fee or Both: Section 127of the CGST Act,2017, provides that where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under Sec.62 or Sec.63 or Sec.64 or Sec.73, or Sec.74 or Sec.129 or Sec.130 , he may issue an order levying such penalty after giving a reasonable opportunity of being heard to such person.

12. Section 129 of CGST Act,2017,Detention,Seizure and Release of Goods and  Conveyances in Transit: Section 129 of the CGST Act,2017,states that :-

(1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention of seizure, shall be released,:-

(a) on payment of the applicable tax and penalty equal to one hundred percent, of the tax payable on such goods and , in case of exempted goods , on payment of an amount equal to two per cent of the value of goods or twenty five thousand rupees, whichever is less, where the owner of goods comes forwarded for payment of such tax and penalty.

(b) on payment of the applicable tax and penalty equal to the fifty per cent of the value of goods reduced by the tax amount paid thereon and , in case of exempted goods on payment of an amount equal to five per cent of the value of goods or twenty five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty.

(c) Upon furnishing a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be prescribed:

Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.

(2). The provisions of sib-section (6) of Section 67 shall mutatis mutandis, apply for detention and seizer of goods and conveyances.

(3). The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereunder , pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c ) .

(4). No tax, interest or penalty shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard.

(5). On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in sub-section (3) shall be deemed to be concluded.

(6). Where the person transporting any goods or the owner of the goods fails to pay the amount of tax paid and penalty as provided in sub-section (1) within seven days of such detention or seizure , further proceedings shall be initiated in accordance with the provisions of section 130;

Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of seven days may ne reduced by the proper officer.

13. Section 130 of CGST Act,2017,” Confiscation of Goods or Conveyances and Levy of Penalty: Section130 of the CGST Act, states that:-

(1) Notwithstanding anything contained in this Act, if any person

(i). supplies or receives any goods in contravention of any of the provisions of this Act   or the rules made thereunder with intent to evade payment of tax; or

(ii).does not account for any goods on which he is liable to pay tax under this Act; or

(iii). Supplies any goods liable to tax under this Act without having supplied for registration; or

(iv). Contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or

(v). uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of this Act or the rules made thereunder unless the owner of the conveyance proves that it was so used without the knowledge  or conveyance of the owner himself , his agent, if any, and the person in charge of the conveyance , then, all such goods or conveyance shall be liable to confiscation and the person shall be liable to penalty under section 122.

(2) Whenever confiscation of any goods or conveyance is authorised by this Act, the officer adjudging it shall give to the owner of the goods an opinion to pay in lieu of confiscation , such fine as the said officer think fir;

Provided that leviable shall not exceed the market value of the goods confiscated, less the tax chargeable thereon;

Provided further that the aggregate of such fine and penalty leviable shall not be less than the amount of penalty leviable under sub-Section (1) of Section 129,

Provided also that where any such conveyance is used for the carriage of the goods or passengers for hire , the owner of the conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine equal to the tax payable on the goods being transported thereon.

(3).Where any fine in lieu of confiscation of goods of conveyance is imposed under sub-section (2) , the owner of such goods or conveyance or the person referred to in sub-section (1), shall, in addition , be liable to any tax , penalty and charges payable in respect of such goods or conveyance.

(4). No order for confiscation of goods or conveyance or for imposition of penalty shall be issued without giving the person an opportunity of being heard.

(5). Where any goods or conveyance are confiscated under this Act, the title of such goods or conveyance shall thereupon vest in the Government.

(6). The proper officer adjudging confiscation shall take and hold possession of the things confiscated and every officer of Police, on the requisition of such proper officer, shall assist him in taking and holding such possession.

(7). The proper officer may, after satisfying himself that the confiscation goods or conveyance are not required in any other proceedings under this Act and after giving reasonable time not exceeding three months to  pay fine in lieu of confiscation , dispose of such goods or conveyance and deposit the sale proceeds thereof with the Government.

Recovery Forms under CGST Rules,2017.

1) Form DRC-09:- Form DRC-09 relates to “Order for recovery through specified officer under Section 79”. This form has issued as a part of recovery proceedings as stated in Section 79(1)(9) of the CGST Act,2017. Recovery has done for Government dues. i.e. for any amount which has been payable to the Government under any provisions of the act or the Rules and which has not been paid. Recovery proceedings have done against the defaulter of that amount. The proper officer can issue this notice to a “specified officer” for recovery of the amount by way of deducting the amount from any money owing to the defaulter as per section 79(1) (a). Now, for specified officer explanation has been given in rule 142 as “Specified officer shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a Local Authority”.

2) Form DRC-10: Form DRC -10 relates to “Notice for Auction of Goods under Section 79(1)(b) of the CGST Act,2017”. There are many ways to recovery of Government dues form any defaulter. One of such process is by way of selling the goods of the defaulter, which are under the control of the proper officer , as per provisions of Section 79(1)(b) of the CGST Act,2017. The said goods can be sold through auction, including E-Auction. As per rule 144(2) of the CGST Rules,2017 this form has issued by the proper officer to the defaulter clearly indicating him the goods to be sold and the purpose of the sale along with few other details.

3) Form DRC-11: Form DRC-11 relates to “Notice to successful bidder”. After issuing Form DRC-10 ,the proper officer can conduct the public auction in accordance with rule 144 of the CGST Rules,2017. The proper officer can also call for public auction as per 147 Rule of the CGST Rules,2017. The proper officer may specify the amount of pre-deposit to be submit and the manner of submission to make the bidders eligible for participating the auction. Among the eligible bidders one of the bidder will come to be the successful bidder. The proper officer can issue a notice to the successful bidder through this Form per rule 144(5) or rule 147(12) of the CGST Rules,2017, directing the successful bidder to make the payment of the auction within a period of 15(fifteen) days form the date of auction.

4) Form DRC-12: Form DRC-12 relates to “ Sale Certificate”. This form has issued by the proper officer to the successful bidder after receiving the payment of the successful bidder in the manner prescribed in the CGST Rules. The Certificate should include the details of goods, the date of transfer, the details of bidder and the amount paid upon issuance of such certificate.

5) Form DRC-13: Form DRC-13 relates to ”Notice to a third person under Section 79(1)(c ) of the CGST Act,2017. Another way of recovery of amount is by realising it from the debtors or any other person from whom money is due or may become due or who holds or may subsequently hold money for or an account of the defaulter. Such persons has been abbreviated as “the third person “ in the CGST Rules. The proper officer can serve a notice to any third person as mentioned above directing him to pay the amount of his whole liability to the defaulter or to the extent of the liability of the defaulter to the Government, whichever is less. This form is issued as per rules 145(1) of the CGST Rules, 2017 for serving such notice to the third person as specified above.

6) Form DRC-14:- Form DRC-14 relates to” Certificate of Payment to a Third Person”. After getting notice in Form DRC-13 a person is bound to comply with that notice, and if he fails to make the payment he deems to be the defaulter to the Government as per Section 79 of the CGST Act, 2017. As per rule 145(2) of the CGST Rules, if the third person pays the amount as was mentioned in Form DRC-13, the proper officer issue a certificate to him clearly indicating the amount of liability so discharged.

7) Form DRC-15: Form DRC-15 relates to” Application before the Civil Court requesting execution for a decree”. Another way of recovery proceedings is recovery through execution of a civil decree. As per Rule 146 of the CGST Rules, 2017, where the defaulter under this act is likely to receive any amount in execution of a decree of civil court, for payment of money, or for sale in enforcement of mortgage or charge, the proper officer can request the Magistrate or Judge of the relevant court to execute the decree and to credit the net proceeds from that decree to the Government for settlement of the amount recoverable from the default person. The court can follow the request abiding the provisions of Code of civil procedure,1908 (5 of 1908). To request the court the proper officer issues this form.

8) Form DRC-16: Form DRC-16 relates to “ Notice for attachment and sale of immovable /movable goods/shares under Section79 of the CGST Act,2017”.As a recovery proceedings of any default amount movable and immovable property belonging to or under the control of the defaulter can be attached or confiscation and detained by the proper officer until the Government due is paid as per provisions of Section 79 (d) of the CGST Act,2017. For doing such attachment or confiscation the proper officer should prepare a list of movable and immovable property which is being attached or confiscation along with its valuation as per the prevent market price. On non-recovery of the amount after such attachment or confiscation after a period as specified in the section, the proper officer can recover the amount by way of selling the property. The list of the assets along with notice of sale is issued by the proper officer in this form abiding provisions of Rule 147(1) or Rule 151(1) of the CGST Rules, 2017.The purpose of this form is also to encumbrance on any transaction with respect of the property mentioned in the notice which may be required to recover the default amount.

9) Form DRC-17: Form DRC.17 relates to” Notice for Auction of immovable /Movable Property under Section 79(1)(d)” of the CGST Act,2017. The selling of immovable property can be done by the proper officer by way of auction, including E-Auction. As per rule 147(4) of the rules this form is issued to the defaulter as a notice of such sale, clearly indicating the details of property to be sold and also the purpose of sales along with some other details like date of auction etc,. the form is very much similar to Form DRC-10. The major difference between these two is Form DRC-10 is governed by Section 79(b) of the act, the goods which will be sold in the auction are specified therein and DRC-17 is governed by Section 79(d) and the property which sold in the auction are specified therein.

10).Form DRC-18:- Form DRC-18 relates to “Certificate of auction under clause (e) of sub-Section (1) of Section 79”. Section 79(1)(e ) of the CGST Act, 2017, Authorises the proper officer to recover the dues through land revenue Authority. The proper officer can intimate the collector or Deputy Commissioner of the district in which the defaulter owes any property  or resides or carries on his business or to any officer authorised by the government about the dues of the defaulter by issuing a certificate. The Certificate is issued by the proper officer in this form abiding provisions of rule 155 of the CGST Rules.

11). Form DRC-19:- Form DRC-19 relates to,” Application to the Magistrate for  Recovery of Fine”. As per the provisions of section 79(1)(f) of the CGST Act,2017, the dues of the defaulter can also be recovered by the magistrate as a fine imposed by him under the Code of Criminal Procedure,1973 (2 of 1974) . The proper officer can file an application to the appropriate magistrate for the same and the application is done in Form DRC-19.

12). Form DRC-20:- Form DRC-20 relates to” Application for Deferred Payment in Instalments”. This form is filed by the taxpayer electronically having any  payment due under this Act. As per Section 80 of the CGST Act,2017, a taxable person can file an application to the commissioner  for extending the time for payment or for allowing payment of the due amount other than the amount due as per liability self-assessed in the returns of that taxpayer in monthly instalments. The number of instalments should not exceed 24 (twenty four ) and the amount in that case will be payable along with interest leviable as per section 50 of the Act. The filling of above mentioned application by the taxpayer to the commissioner is done through Form DRC-20 as per Rule 158(1) of the CGST Rules,2017.

13).Form DRC-21:- Form DRC-21 relates to,” Order for acceptance /rejection of application for deferred payment/ payment in instalments”. After receiving the application from the taxpayer in Form DRC-20, the Commissioner will call for a report from the Jurisdictional officer of the taxpayer about the financial ability of the taxpayer to pay the amount due.

The commissioner if thinks fir after getting report of the jurisdictional officer, may accept the proposal of the taxpayer filed in Form DRC-20. The order for allowance is issued by the Commissioner through Form DRC-21.

14). Form DRC-22:- Form DRC-22 relates to,” Provisional attachment of property of   the taxpayer along with bank account may be done by the commissioner during pendency of any proceeding under Section 62 or Section 63 or Section 64 or Section 67 or Section 73 or Section 74, if the commissioner thinks it necessary for the purpose of protecting the Government Revenue.

The order of such attachment by the Commissioner is passed through Form DRC-22. As per rule159(1) the details of the property which is attached by the commissioner should be clearly mentioned in this form.

A copy of the order is also to be issued by the commissioner to the concerned   revenue authority or Transport Authority, or any such authority to place obstruction on the attached property. Attached property can only be removed on written instruction from the commissioner.

15). Form DRC-23:- Form DRC-23 relates to “Restoration of provisionally attached  Property / Bank account under Section 83 of the CGST Act,2017”.Commissioner can restore the property attached according to the Section 83 of the CGST Act, immediately if the attached property is either perishable or hazardous and if taxpayer has paid an amount equivalent to the market price of the property or the amount due whichever is lower. In such situation the Commissioner can pass the order of restoration through this form as per provisions of Rule 159(3) of the CGST Rules,2017. On being failure in payment of tax for such perishable or azardous property the Government can dispose off abiding provisions of Rule 159(4) of the CGST Rules,2017. The taxpayers can also file objection against such attachment, the Commissioner after giving opportunity  of being heard to the taxpayers if thinks fit can restore the property as per rule 159(5) of the CGST Rules,2017. If the Commissioner thinks that property was or is no longer liable for attachment can release the attached property as per Rule 159(6)of the CGST Rules,2017.

16). Form DRC-24:- Form DRC-24 relates to “Intimation to Liquidator for recovery of amount”. A person who is appointed to wind up the affairs of a company or firm is called a liquidator. As per Section 88(1) of the CGST Act,2017. It is a part of job of the liquidator to give intimation of his appointment to the Commissioner within 30 days from his appointment. As per Section 88(2) of the CGST Act,2017, the Commissioner within 3 (three) months from the date of appointment of the liquidator, after thorough inquiry or calling for required information of the Commissioner will notify the liquidator about the amount which is then or likely thereafter to become , payable by the company. Such notification by the commissioner to the liquidator is issued through Form DRC-24 as per provisions of Rule 160 of the CGST Rules, 2017.

17). Form DRC-25:-Form DRC-25 relates to “Continuation of Recovery Proceedings”. As per Section 84(a) of the CGST Rules,2017,where any amount payable to the          Government by any taxpayer in accordance with a notice of demand served against him and the amount got enhanced in appeal, revision or in any other proceedings taken against that dues, then a revised demand notice need not be served to the taxpayer. The recovery proceedings should got continued with the enhanced dues.

In case where the amount of dues has been reduced by any proceedings then also service of fresh notice of demand is not necessary, the commissioner should issue intimation to the taxpayer and also to the appropriate authority to whom the recovery proceedings is pending, about the reduction of dues as per provisions of Section 84(b) of the CGST Act,2017. This form is issued as order for reduction or enhancement of such demands as per Rule 161 of the CGST Rules,2017.

The proper officer can be used these following forms for recovery of tax dues to the Government under various circumstances under CGST Law,2017.

Form No.	Sections	Rule	Occasion	Issuer	Recipient
FORM DRC-09	Sec.79	Rule 143	Order for recovery through specified officer under Sec.79 of CGST	Proper Officer	Specified officer
Form DRC-10	Sec.79(1)(b)	Rule 144(2)	Notice for Auction of Goods under section 79(1)(b) of CGST	Proper Officer	Defaulter
Form DRC-11	Sec.73(1),73(3),73(5), 73(8)73(9) & 74(2), 74(3), 74(5),74(8), 74(8)74(9)	Rule  144(5),  147 (12)	Notice to successful bidder	Proper Officer	Successful Bidder
Form DRC-12	Sec.73(1),73(3),73(5),73(8)73(9) & 74(2), 74(3), 74(5),74(8), 74(8)74(9)	Rule  144(5),  147 (12)	Sale Certificate	Proper Officer	Successful Bidder
Form DRC-13	Sec 79(1)(c).	Rule145(1)	Notice to a third person under Sec. 79(1)(c ) of CGST	Proper officer	Third Party
Form DRC-14	Sec 79(1) (c).	Rule 145(2)	Certificate of Payment to a third person	Proper officer	Third Party
Form DRC-15	Sec.79	Rule 146	Application before the Civil Court requesting execution for a decree.	Proper Officer	Magistrate /Judge of Civil Court
Form DRC-16	Sec.79	Rule 147(1) 151(1)	Notice for attachment and sale of immovable /movable goods/ shares under Sec.79.	Proper Officer	Defaulter
Form DRC-17	Sec.79(1)(d)	Rule 147(4)	Notice for Auction of immovable / Movable Property under sec.79(1)(d)	Proper Officer	Defaulter
Form DRC-18	Sec.79(1)clause (e )	Rule 155	Certificate action under clause (e ) of sub-section(1) section 79	Proper Officer	Revenue Authority
Form DRC-19	Sec.79)1)(f)	Rule 156	Application to the Magistrate for Recovery as Fine	Proper Officer	Magistrate
Form DRC-20	Sec.80	Rule 158(1)	Application for Deferred Payment /Payment in Instalments	Defaulter	Commissioner
Form DRC-21	Sec.80	Rule 158(2)	Order for acceptance/ rejection of application for deferred payment/ payment in instalments	Commissioner	Defaulter
Form DRC-22	Sec.83	Rule 159(1)	Provisional attachment of property under section 83	Commissioner	Taxpayer
Form DRC-23	Sec.83	Rule 159(3)	Restoration of provisionally attached property / bank account under Sec.83	Commissioner	Taxpayer
Form DRC-24	Sec.88(1),(2)	Rule 160	Intimation to Liquidator for recovery of amount	Commissioner	Liquidator
Form DRC-25	Sec.84(a).	Rule 161	Continuation of Recovery Proceedings	Proper Officer	Taxpayer