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).
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
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) |
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) |
Navigate to Services > User Services > View Additional Notices/ Orders to view any notification. You will not receive any intimation through Email or SMS.
Navigate to Services > User Services > View Additional Notices/ Orders > View > NOTICES option.
Navigate to Services > User Services > View Additional Notices/ Orders > View > REPLIES option.
Navigate to Services > User Services > View Additional Notices/ Orders > View >CERTIFICATES/ ORDERS option.
Yes, a Tax Official can utilize the amount from Electronic Credit/Cash Ledger of the taxpayer to make recovery of the taxes.
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.
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.