FORM GST DRC-18 - Certificate to the land-revenue recovery authority
The identified unpaid amount is requested to be recovered as arrears of land revenue.
Responsible actor: The proper officer sends the certificate to the Collector/authorised district authority. Provision: Section 79(1)(e); rule 155.
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 recovery branch: penalty 40000 (20000 each CGST/SGST) remains unpaid after the 1 June 2026 order and its three-month service-based payment period. Tax/interest were already discharged. No stay/prior recovery is assumed; methods are alternatives, never duplicate collections. Alternative land-revenue branch: other attempted recovery routes have not recovered the 40000. Aster carries on business at 12 Learning Park, Bengaluru and owns the identified machine there. Certificate2 September requests the District Collector to recover 40000 as land-revenue arrears.
Reference and addressee
| Reference number | ILLUSTRATION-DRC18-COLLECTOR-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 |
| To | District Collector, Illustration District Office, Bengaluru Urban, Karnataka (fictional role) |
Certification and request
I, N. Prakash, proper officer in this fictional model, certify that 40000 is demanded and payable by the identified company under CGST/Karnataka SGST, remains unpaid and has not been recovered through the attempted modes described in the annexure. The company carries on business in the recipient’s district. Please recover 40000 as if an arrear of land revenue, report actual realisation and reconcile any intervening recovery.
Outstanding components, INR
| Act | Tax / cess | Interest | Penalty | Fee | Other | Total |
|---|---|---|---|---|---|---|
| IGST | 0 | 0 | 0 | 0 | 0 | 0 |
| CGST | 0 | 0 | 20000 | 0 | 0 | 20000 |
| SGST | 0 | 0 | 20000 | 0 | 0 | 20000 |
| Cess | 0 | 0 | 0 | 0 | 0 | 0 |
| Total | 0 | 0 | 40000 | 0 | 0 | 40000 |
Jurisdictional property/business particulars
| Business address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
|---|---|
| Property description | Office printing machine EDU-M01,1 unit, assumed company-owned at that address |
| Attempts annexure | Cash/receivable checks dated 2 September show no realised amount; no fictional bank refusal or court order is reproduced |
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
- Jurisdiction/property facts and unsuccessful-recovery reconciliation
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-18 is not a sale certificate. DRC-12 certifies a completed sale; DRC-18 is the statutory certificate requesting the land-revenue route.
Primary source and exact locator
Official notified form source: PDF pages 448-448; printed pages 442-442.
CGST Act and government-hosted Act and Rules compilation - Section 79(1)(e); rule 155. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer sends the certificate to the Collector/authorised district authority. The identified unpaid amount is requested to be recovered as arrears of land revenue.
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.