Reply to GST DRC 22 against proceedings initiated for recovery of Taxes

GST DRC 22 : Download :Provisional attachment of property under section 83

FAQs > Filing reply to Form GST DRC-22 against proceedings initiated for recovery of taxes

1. When recovery process in GST Portal is initiated?

Recovery process in GST Portal is initiated under following conditions:

Demand is created under Return, Assessment, Enforcement, Appeal, Refund or any other module
Prescribed time under the GST law for making the payment of GST has expired
Stay Order against the demand is not passed i.e., it is in recoverable stage

2. What are the various modes of recovery process?

In GST regime, where any sum is payable by the taxpayer on account of scrutiny, assessment, 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. The modes of recovery available 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
Any other mode as prescribed under law

3. What type of notices can be issued?

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 – 10 (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/shared 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)

4. What type of certificates/ orders can be issued?

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)

5. Do I get any intimation about the notice or order issued?

You will get intimation of all notices and orders issued though SMS and e-mail.

6. From where can I view notice issued for recovery of taxes?

Navigate to Services > User Services > View Additional Notices/ Orders > NOTICES option.

7. From where can I reply to notice issued for recovery of taxes?

Navigate to Services > User Services > View Additional Notices/ Orders > REPLIES option.

8. From where can I view rejection order issued for recovery of taxes?

Navigate to Services > User Services > View Additional Notices/ Orders > CERTIFICATES/ ORDERS option.

9. Can a Tax Official utilize the amount from my Electronic Credit/Cash Ledger to make recovery of the taxes?

Yes, a Tax Official can utilize the amount from Electronic Credit/Cash Ledger of the taxpayer to make recovery of the taxes.

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?

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.

Manual > 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:

Navigate toView Additional Notices/Orderspage to view Notices and Orders issued against you by Tax Official
Take action usingRECOVERY DETAILS tab of Case Details screen: View Recovery Details
Take action using NOTICES tab of Case Details screen:View issued Notices
Take action using REPLIES tab of Case Details screen: View/Add your reply to the issued Notice
Take action using CERTIFICATES/ ORDERS tab of Case Details screen:View issued Order or Certificate

B. Take action using RECOVERY DETAILS tab of Case Details screen: View Recovery Details

To view the recovery details, perform following steps:

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:

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.
Click theViewlink 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:

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.

Select theMode of Recovery,Notice Type and Notice Reference Number from the drop-down list.
ClickChoose File to upload the your reply and upload any supporting document(s) related to your reply, if any.
Select the Verification check-box and select the name of the authorized signatory.

6. Enter the Place where the form is filed.

ClickSUBMIT.

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.

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:

On the Case Details page of that particular taxpayer, click theCERTIFICATES / ORDERStab. This tab provides you an option to view the issued order or certificate, with all its attached documents, in PDF mode.
Click theViewlink in the Action column of the table to download and view them.

Goods and Service Tax in India

Monday, October 29, 2018

How to reply to GST DRC 22 against proceedings initiated for recovery of Taxes