FORM GST DRC-15 - Request to a civil court to execute a decree
Money is payable to the defaulter in execution of a civil-court decree.
Responsible actor: The proper officer requests the civil court which issued the decree. Provision: Rule 146; section 79 recovery subject to the Code of Civil Procedure1908.
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 decree branch: a fictional 5 August 2026 decree in EDU-SUIT-2026-04 awards Aster50000 against Cedar. The officer requests the court 2 September to execute that decree and credit net proceeds towards 40000 recoverable dues.
Court, demand and decree
| To | Judge, Illustration Civil Court, Bengaluru; fictional jurisdictional teaching role |
|---|---|
| Demand order / date / period | ILLUSTRATION-PENALTY-2026-0601 /1 June 2026 /January 2024 |
| Defaulter / GSTIN | Aster Learning Supplies Private Limited (fictional) /29AABCA0000A1ZT |
| Decree date / suit / decree-holder | 5 August 2026 /EDU-SUIT-2026-04 /Aster |
| Amount payable under decree | 50000 |
| Government recoverable dues | 40000, penalty 20000 each CGST/SGST |
Execution request
Please execute the identified attached decree, subject to the Code of Civil Procedure1908, and credit net proceeds up to 40000 for settlement of the recoverable dues. Any execution costs and actual net realisation must be reported; this request does not presume that all 50000 is Government revenue or that the officer can bypass court execution.
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
- Attached actual decree, decree balance and court execution proceeds
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
DRC-15 is a court-execution request against a decree benefiting the defaulter. It is distinct from DRC-19, which asks the appropriate Magistrate to recover the statutory amount as if a fine.
Primary source and exact locator
Official notified form source: PDF pages 443-443; printed pages 437-437.
CGST Act and government-hosted Act and Rules compilation - Rule 146; section 79 recovery subject to the Code of Civil Procedure1908. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer requests the civil court which issued the decree. Money is payable to the defaulter in execution of a civil-court decree.
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.