FORM GST DRC-16 - Attachment and sale notice for identified property
Recoverable dues are unpaid and identified property is attached subject to ownership and objections.
Responsible actor: The proper officer attaches identified property belonging to the defaulter. Provision: Section 79(1)(d); rule 147(1); rule 151 alternative not selected.
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 rule 147 checked 21 October 2026; fictional unexecuted model.
Worked facts and completed entries
Alternative property-recovery branch:40000 penalty remains after the served order’s payment period; no stay or prior recovery. On 2 September 2026 the company-owned printing machine EDU-M01, estimated 50000, is attached. This is not provisional attachment.
Reference and addressee
| Reference number | ILLUSTRATION-DRC16-PROPERTY-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 |
Attachment and prohibition
For40000 arrears, the identified machine is attached for recovery. The recipient is prohibited from transferring or creating a charge on the attached property contrary to this order. Only the defaulter’s established right/title/interest is involved; no blanket attachment of another person’s property is asserted. The seizure/custody and authority-copy steps must follow rule 147(2)/(3).
Movable schedule
| Serial | Description | Quantity |
|---|---|---|
| 1 | Educational office printing machine; serial EDU-M01; company-owned, no third-party charge assumed | 1 unit |
Immovable schedule — prescribed address columns
| Building / floor / premises | Not applicable: movable-goods branch |
|---|---|
| Road / locality / district | Not applicable |
| State / PIN | Not applicable |
| Latitude / longitude (optional) | Not supplied; no location-coordinate claim |
Shares schedule
| Serial | Company | Quantity / value where required |
|---|---|---|
| Not selected | No shares are attached/sold in this branch | Not applicable |
Objection and debt/share alternatives
A person asserting a prior interest or third-party ownership may produce evidence under rule 147(8)–(11); the officer must investigate and may postpone sale. Rule 151 instead governs unsecured debts, shares and movable property outside the defaulter’s possession. Those alternatives are not selected here.
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
- Property inventory, ownership/value, custody and objection record
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-16 is recovery attachment, distinct from provisional attachment under section 83/DRC-22. A URL ending “prohibiting” describes this real form’s prohibition; it is not a separate form number.
Primary source and exact locator
Official notified form source: PDF pages 444-445; printed pages 438-439.
CGST Act and government-hosted Act and Rules compilation - Section 79(1)(d); rule 147(1); rule 151 alternative not selected. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer attaches identified property belonging to the defaulter. Recoverable dues are unpaid and identified property is attached subject to ownership and objections.
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.