GST DRC Forms Guide: A Complete List & Purpose (DRC-01 to DRC-25)

DRC Form

Name of Form

Relevant Section(s) (CGST Act)

Rule (CGST Rules)

Issued By

GST DRC-01

Summary of Show Cause Notice (SCN)

Sections 73(1) or 74(1) (also used for notices under Sec 52, 76, 129, 130, etc.)

Rule 142(1)(a)

Proper Officer (Tax Official)

GST DRC-01A

Intimation of Tax Ascertained as Payable (Pre-notice)

Sections 73(5) & 74(5) (payment before SCN issuance)

Rule 142(1A) & 142(2A)

Proper Officer (Part A & C); Taxpayer (Part B)

GST DRC-01B

Intimation of Discrepancy in Outward Supplies vs. Return (System Notice)

Section 75(12) (difference in self-declared outward tax vs tax paid)

Rule 88C

GST System (auto-generated on behalf of Proper Officer)

GST DRC-01C

Intimation of Discrepancy in ITC Availed vs. Available (System Notice)

(No specific section; addresses excess ITC claimed – likely to trigger Sec 73/74 for wrongful credit if unrectified)

Rule 88D

GST System (auto-generated on behalf of Proper Officer)

GST DRC-01D

Intimation of Amount Recoverable under Section 79 (Recovery Notice)

Section 79 & Section 78 (recovery of unpaid dues after 3 months of order)

Rule 142B

Proper Officer (Adjudicating Authority/Recovery Officer)

GST DRC-02

Summary of Statement (of Demand)

Sections 73(3) & 74(3) (statement for subsequent period on same grounds)

Rule 142(1)(b)

Proper Officer

GST DRC-03

Intimation of Payment made Voluntarily or Against SCN/Statement

Sections 73(5) & 74(5) (voluntary payment to close case); also any liability under the Act

Rule 142(2) & 142(3)

Taxpayer

GST DRC-03A

Application for Adjustment of Amount Paid against Demand Order

(Relates to Section 75 settlement of dues; used post-order for adjustment)

Rule 142(2B)

Taxpayer

GST DRC-04

Acknowledgment of Acceptance of Voluntary Payment

Section 73(7) & 74(7) (conclusion of proceedings on payment)

Rule 142(2) & 142(3)

Proper Officer

GST DRC-05

Intimation of Conclusion of Proceedings

Section 73(7) & 74(7) (cases where proceedings are deemed concluded)

Rule 142(3)

Proper Officer

GST DRC-06

Reply to the Show Cause Notice

(No specific section – applicable to any SCN under GST)

Rule 142(4)

Taxpayer

GST DRC-07

Summary of the Order (Demand Order)

Sections 73(9) or 74(9) (adjudication order determining liability)

Rules 100(1), 100(2), 100(3) & 142(5)

Proper Officer (Adjudicating Authority)

GST DRC-07A

Summary of the Order Creating Demand under Existing Laws

Section 142(8)(a) of CGST Act (transitional provision for pre-GST arrears)

Rule 142A(1)

Proper Officer (Legacy/Transition)

GST DRC-08

Summary of Rectification/Withdrawal Order (GST)

Section 161 (rectification of errors) or relevant provision for withdrawal

Rule 142(7)

Proper Officer

GST DRC-08A

Amendment/Modification of Summary of Order (Existing Laws)

Section 142(8)(a) (transitional cases – legacy demand changes)

Rule 142A(2)

Proper Officer (Legacy/Transition)

GST DRC-09

Order for Recovery through Specified Officer (Section 79)

Section 79 (general provision for recovery of dues)

Rule 154 (or relevant rule for inter-jurisdiction recovery)

Proper Officer (Recovery Initiating Authority)

GST DRC-10

Notice for Auction of Goods (Movables)

Section 79(1)(b) (recovery by detaining and selling goods) and Section 129(6) (auction of seized goods for transport violations)

Rule 144(5) (procedure for sale of goods) (For 129(6) cases, Rule 144A may apply)

Proper Officer

GST DRC-11

Notice to Successful Bidder (Auction)

Section 79(1)(b) (sale of movables for recovery)

Rule 144(5)

Proper Officer (Auction Conducting Officer)

GST DRC-12

Sale Certificate (Auction of Goods/Property)

Section 79(1)(b) or 79(1)(d) (completion of sale for recovery)

Rule 144(5) (for movables) or Rule 147(12) (for immovables)

Proper Officer

GST DRC-13

Notice to a Third Person (Garnishee Notice)

Section 79(1)(c) (recovery from third party owing money to defaulter)

Rule 145(1)

Proper Officer

GST DRC-14

Certificate of Payment to a Third Person

Section 79(1)(c) (acknowledging garnishee payment)

Rule 145(2)

Proper Officer

GST DRC-15

Application to Civil Court for Execution of a Decree

Section 79 (recovery through court decree)

Rule 146

Proper Officer (Commissioner/Authorized Officer)

GST DRC-16

Notice for Attachment and Sale of Immovable/Movable Property or Shares

Section 79(1)(d) (attachment & sale of defaulter’s assets)

Rule 147(1) and Rule 151(1)

Proper Officer

GST DRC-17

Notice for Auction of Immovable Property

Section 79(1)(d) (sale of attached immovable property for recovery)

Rule 147(4)

Proper Officer

GST DRC-18

Recovery Certificate – Action under Section 79(1)(e)

Section 79(1)(e) (certificate to recover as land revenue)

Rule 155

Proper Officer (Commissioner)

GST DRC-19

Application to Magistrate for Recovery as Fine

Section 79(1) (alternative – recovery as if fine imposed by court)

Rule 156

Proper Officer

GST DRC-20

Application for Deferred Payment / Payment in Instalments

Section 80 (payment in instalments)

Rule 158(1)

Taxpayer

GST DRC-21

Order on Application for Instalments (Acceptance/Rejection)

Section 80 (Commissioner’s decision on instalments)

Rule 158(2)

Proper Officer (Commissioner or Authorized)

GST DRC-22

Provisional Attachment Order

Section 83 (provisional attachment to protect revenue)

Rule 159(1)

Proper Officer (Commissioner)

GST DRC-22A

Application for Objection to Provisional Attachment

Section 83 (right of person to object)

Rule 159(5)

Taxable Person / Aggrieved Party

GST DRC-23

Restoration Order – Release of Attached Property/Bank Account

Section 83 (lifting attachment)

Rule 159(3) & 159(5) & 159(6)

Proper Officer (Commissioner)

GST DRC-24

Intimation to Liquidator for Recovery of Amount

Section 88 (company in liquidation – tax dues)

Rule 160

Proper Officer (Commissioner)

GST DRC-25

Continuation of Recovery Proceedings (Enhanced/Reduced Demand)

Section 84 (recovery after appeal/revision – reduction or enhancement of demand)

Rule 161

Proper Officer (Commissioner)