GST Tip – 355

On payment of the full bid amount by the successful bidder for at the auction of goods of the defaulted taxpayer, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.

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GST Tip – 354

The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of the auction.