FORM GST DRC-11 - Notice requiring payment by the successful bidder
The auction has selected a bidder and the full bid must be paid before the goods are transferred.
Responsible actor: The proper officer notifies the successful bidder. Provision: Rule 144(5); distinct rule 147(12) timing explained.
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
Independent recovery illustration: a final penalty-only demand under section 122(1)(vii), concerning credit taken without actual receipt of goods, is 20000 CGST plus 20000 SGST =40000. The underlying tax/interest have already been discharged and are not demanded again. The 1 June 2026 order was served that day; the ordinary section 78 three-month payment period expired unpaid. No appeal/stay or prior recovery is assumed. Each recovery-method example is an alternative branch, not an additional collection of the same 40000. Alternative goods-under-control branch: one non-perishable office printing machine, serial EDU-M01, belongs to Aster and is under the proper officer’s control. Estimated market value 50000. DRC-10 is issued 2 September 2026 for an auction 21 September 2026 at 11:00,19 days later. The selected day is assumed verified as a working/non-holiday day in the fictional sale record. The highest accepted bid is 60000; recovery administration costs are 2000. No additional dues exist. The successful bidder is fictional Cedar Education Traders,22 Model Lane, Bengaluru560001. DRC-11 is issued 22 September; the 60000 bid includes 5000 already deposited, leaving 55000, paid 30 September.
Addressee and auction
| To | Cedar Education Traders,22 Model Lane, Bengaluru560001 (fictional) |
|---|---|
| Public auction reference / date | ILLUSTRATION-DRC10-AUCTION-2026-0902 /2 September 2026 |
| Auction date | 21 September 2026 |
| Notice date | 22 September 2026 |
Successful-bid and payment paragraph
You are the successful bidder for lot 1, office printing machine EDU-M01, at 60000. Pay the full bid amount within fifteen days of the 21 September auction, by 6 October 2026 under the selected rule 144(5) branch. Credit the 5000 pre-bid deposit once and pay the remaining 55000. Possession transfers only after full payment; the fictional ledger records completion 30 September.
Payment reconciliation
| Bid / deposit / balance | 60000 /5000 /55000 |
|---|---|
| Payment date / auction-to-payment | 30 September 2026 /9 days |
| Goods / quantity | Office printing machine EDU-M01 /1 unit |
| Other branch | This is not a rule 147(12) property-sale notice; that rule counts fifteen days from its notice date |
Officer, place and execution
| Officer / designation | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
|---|---|
| Place / date | Bengaluru /22 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
- Auction/bid acceptance and credited deposit/full payment proof
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 printed DRC-11 blank says fifteen days from auction, matching rule 144(5). Rule 147(12) instead says fifteen days from the successful-bid notice for its property branch. The guidance explains that source/rule difference rather than applying one deadline to every route.
Primary source and exact locator
Official notified form source: PDF pages 438-438; printed pages 432-432.
CGST Act and government-hosted Act and Rules compilation - Rule 144(5); distinct rule 147(12) timing explained. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer notifies the successful bidder. The auction has selected a bidder and the full bid must be paid before the goods are transferred.
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.