FORM GST DRC-17 - Auction notice for property attached under rule 147
Attached movable/immovable property is offered for sale after the prescribed notice period.
Responsible actor: The proper officer publishes the property-auction notice. Provision: Section 79(1)(d); rule 147(4),(7),(8),(12),(14),(15),149.
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 property branch following DRC-16: notice issued 2 September 2026 offers the company-owned machine EDU-M01 in one lot on 21 September at 11:00. It is non-perishable; the 19-day interval exceeds fifteen days. No pending ownership objection/stay or holiday is assumed in the selected record.
Reference and addressee
| Reference number | ILLUSTRATION-DRC17-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 |
Auction paragraph
The attached machine is offered for 40000 recovery plus 2000 expenses. Sale is of the defaulter’s right, title and interest only, with no encumbrance assumed after the stated title search. In the absence of postponement the auction is 21 September 2026,11:00, Illustration Central Tax Auction Hall. Bid deposit 5000 is an officer-set condition, not a statutory fixed percentage. Failure of full payment may lead to re-auction.
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 |
Timing, discharge and transfer
The nineteen-day notice interval satisfies rule 147(7). If the full recovery and expenses had been paid before this sale notice, rule 147(14) would require cancellation/release. Ownership objections must be investigated under 147(8)–(11). On this property route, rule 147(12) requires payment within fifteen days from the successful-bid notice, unlike rule 144(5)’s auction-date clock. A DRC-12 follows actual full payment and transfers the identified rights.
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
- Attachment, auction publication/bid/holiday and ownership-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
The model does not promise an automatic cancellation right at every later auction stage or override a court/Commissioner order. No sale takes place on Sunday or a notified holiday under rule 149.
Primary source and exact locator
Official notified form source: PDF pages 446-447; printed pages 440-441.
CGST Act and government-hosted Act and Rules compilation - Section 79(1)(d); rule 147(4),(7),(8),(12),(14),(15),149. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer publishes the property-auction notice. Attached movable/immovable property is offered for sale after the prescribed notice period.
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.