GST Tip – 360

The proper officer will prepare a list of the movable and immovable property of the defaulter along with estimating the value of the property basis of the market value and issue the same in FORM GST DRC – 16.

GST Tip – 359

The proper officer will send a request in FORM GST DRC- 15 to the said civil court, where any balance amount is payable to the defaulter in the execution of a decree of a civil court and the court shall, subject to the provisions of the Code of 103 Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds from settlement of the amount recoverable.

GST Tip – 351

When a notice is issued in FORM GST DRC- 01 to the taxpayer for non-payment of tax or short payment of tax or input tax credit utilized wrongly or availed wrongly or refund is issued erroneously by the concerned tax officer and the taxpayer does not pay the same, he is termed as defaulter and the concerned tax officer can issue FORM GST DRC-09 for recovery of the amount due to the defaulter from the department as per clause (a) of sub-section (1) of section 79  the CGST Act.