FORM GST DRC-10 - Notice for auction of goods under officer control
Goods under officer control are sold only as needed for the recoverable amount and permitted recovery expenses.
Responsible actor: The proper officer publishes the auction notice. Provision: Section 79(1)(b); rule 144(1)–(4),149,154.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current law checked 21 October 2026. Fictional September/October 2026 alternative branches, unsigned and unissued; source 2022 form plus identified later amendments.
Worked facts and completed entries
Alternative rule 144 goods-sale branch: a final penalty 40000 remains after tax/interest discharge. The 1 June 2026 order was served then, its three-month payment period expired, and no stay/prior recovery exists. The officer controls Aster’s non-perishable machine EDU-M01. Its selected auction, bid and cost facts are completed below; no section 129 branch is used.
Reference and addressee
| Reference number | ILLUSTRATION-DRC10-AUCTION-2026-0902 |
|---|---|
| Date | 2 September 2026 |
| GSTIN | 29AABCA0000A1ZT |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| Demand order / date | ILLUSTRATION-PENALTY-2026-0601 /1 June 2026 |
| Recovery reference / date | ILLUSTRATION-RECOVERY-2026-0902 /2 September 2026 |
| Period | January 2024, FY 2023–24 |
| Selected statutory alternative | Section 79(1)(b)/rule 144; not section 129(6) transit detention |
| Auction date / time / place | 21 September 2026 /11:00 /Illustration Central Tax Auction Hall, Bengaluru |
Selected sale paragraph
The selected machine is offered in one lot for recovery of 40000 penalty and 2000 admissible recovery costs. The market estimate is 50000; sell only what is required. The sale concerns only the defaulter’s right, title and interest. No third-party encumbrance/claim is assumed in the inspected ownership record. The section 129 detained-goods/conveyance paragraph is not selected.
Schedule
| Lot | Goods / conveyance | Quantity |
|---|---|---|
| 1 | Office printing machine EDU-M01, non-perishable | 1 unit |
Sale and bid conditions
| Notice-to-auction interval | 2 to 21 September 2026:19 days, not earlier than fifteen days |
|---|---|
| Pre-bid deposit | 5000, as the selected officer-set condition; credited towards successful bid, refundable to unsuccessful bidders |
| Balance/payment condition | Successful-bid notice DRC-11; full bid payment within fifteen days of auction under rule 144(5) |
| Default / insufficient bidding | Failure to pay the full bid can result in forfeiture/re-auction; no bid/non-competitive bids require cancellation/re-auction under 144(7) |
| Pre-notice discharge | Full recovery amount plus expenses paid before this notice would require cancellation/release under 144(6) |
Officer, place and execution
| Officer / designation | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
|---|---|
| Place / date | Bengaluru /2 September 2026 |
| Signature | Not executed; no official notice, certificate or approval is simulated |
How this form moves the matter forward
- Verify the enforceable net outstanding amount, statutory recovery stage and any stay.
- Use only the recovery method and property/debt actually identified in this form.
- Credit actual recoveries once, issue the appropriate discharge/certificate and reconcile remaining liability.
Evidence supporting these entries
- Final order/service, expiry and appeal/stay record
- Current Act-wise liability and all prior payments/recoveries
- Ownership/debt/court/payment evidence specific to the selected recovery method
- Inventory, valuation, sale notice, public/holiday record and bidder ledger
Additional primary authority: Official CGST Act as on 11 June 2026, sections 78–80 PDF pages 73–75, section 83 PDF page 75, section 88 PDF pages 76–77, section 122(1)(vii).
Additional primary authority: Current rules 143–160, PDF pages 350–357; 144(5) payment from auction versus 147(12) payment from notice;159 current objection/release/expiry provisions.
Period and legal consequences
The form also supports section 129(6), but that separate rule 144A route has its own fifteen-day receipt-to-disposal gate, appeal stay and perishable-goods exceptions. It is not used here. Rule 154 applies sale proceeds to costs, dues and any other due, then to the registered owner’s cash ledger.
Primary source and exact locator
Official notified form source: PDF pages 437-437; printed pages 431-431.
CGST Act and government-hosted Act and Rules compilation - Section 79(1)(b); rule 144(1)–(4),149,154. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer publishes the auction notice. Goods under officer control are sold only as needed for the recoverable amount and permitted recovery expenses.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Final order/service, expiry and appeal/stay record; Current Act-wise liability and all prior payments/recoveries; Ownership/debt/court/payment evidence specific to the selected recovery method.