FORM GST DRC-19 - Application to the Magistrate for recovery as if a fine
A recoverable statutory amount is sought through the Magistrate route.
Responsible actor: The proper officer applies to the appropriate Magistrate. Provision: Section 79(1)(f); rule 156.
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 Magistrate branch: the officer applies 2 September 2026 for recovery of 40000 as if a fine imposed by the Magistrate. This is not a criminal conviction, property-administration form or a new penalty order.
Court and liability
| To | Appropriate Magistrate, Illustration Court, Bengaluru; fictional role |
|---|---|
| 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 |
| Defaulter / GSTIN | Aster Learning Supplies Private Limited (fictional) /29AABCA0000A1ZT |
Application paragraph
A sum of 40000 remains recoverable from the identified person, consisting of CGST penalty 20000 and SGST penalty 20000 under the final order. Please recover that amount in accordance with section 79(1)(f), as if it were a fine imposed by the Magistrate, and report actual proceeds so the same amount is not collected twice.
Details of amount, INR
| Description | Central tax | State tax | Integrated tax | Cess |
|---|---|---|---|---|
| Tax / cess | 0 | 0 | 0 | 0 |
| Interest | 0 | 0 | 0 | 0 |
| Penalty | 20000 | 20000 | 0 | 0 |
| Fees | 0 | 0 | 0 | 0 |
| Others | 0 | 0 | 0 | 0 |
| Total | 20000 | 20000 | 0 | 0 |
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
- Application, appropriate-court jurisdiction and recovery-credit 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
Section 79(1)(f) creates this specific recovery mechanism. The form does not purport to reproduce a Magistrate’s judicial order or establish a new criminal offence.
Primary source and exact locator
Official notified form source: PDF pages 449-449; printed pages 443-443.
CGST Act and government-hosted Act and Rules compilation - Section 79(1)(f); rule 156. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer applies to the appropriate Magistrate. A recoverable statutory amount is sought through the Magistrate route.
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.