Bennisha

Expert

Published on: Jul 30, 2026

Filing Reply For Form Gst Drc 22

GSTR-22 is a form used by the concerned authorities for provisionally attaching the properties, bank account etc of the taxpayer. This article guides such taxpayers on filing reply to form GST DRC-22 against the proceedings initiated against them.

Conditions for Initiating the Recovery Process

The recovery process in GST portal is initiated under the following conditions.

Demand ID is created under assessment, enforcement, appeal, refund or any other module and this is indicated in the Electronic Liability Register.
Prescribed time under the GST law to make payment of adjusted dues has been expired.
Demand is in a recoverable stage, and not within an appeal period, finally adjudged or appeal that is not filed against the order/ appellate order.

Modes of Recovery Process

The following are some of the modes of recovery that are available to tax officials.

Detain and sale of goods of the taxpayer in possession of the tax department/ other officers.
Issuance of letter/ any other government departments/ correspondence to third parties including banks/ successor or transferee or legal heir/ debtors/ any other person provided in law.
Distrain, detain and sell immovable and movable properties.
Issuance of certificate to the concerned revenue authorities to recover the arrears of Land Revenue.
Application to the magistrate to recover as fine.
Recovery from Electronic Cash Ledger/ Electronic Credit Ledger of a taxpayer.
Other modes as mentioned by the law.

Types of Notices

Depending on the mode of Recovery, relevant

notice can be issued. This table provides the list of notice types that can be issued based on the mode of recovery.

Mode of Recovery	Type Notice
Sale of taxable goods under the control of the concerned Recovery officer	Form GST DRC-10 (Notice for Auction of Goods under section 79 (1) (b) of the Act)
Notice to Third Parties	Form GST DRC-13 (Notice to a third person as per Section 79(1) (c)) Form GST DRC - 15 (An application before the Civil Court to request for execution of a Decree)
Seizure of Immovable/ Movable properties/ Attachment by Tax Authorities	Form GST DRC-16 (Notice for attachment and sale of immovable/movable goods/as per Section 79) Form GST DRC-22 (Provisional attachment of property as per Section 83)
An application to the Magistrate used for recovery as Fine	Form GST DRC -19 (An application to the Magistrate used for Recovery as Fine)
Notice to the concerned Officer	Form GST DRC -09 (Order for recovery through specified officer under section 79)

Application Process

Here are the steps that are involved in filing a reply to the Form GST DRC - 22, that are filed against the proceedings initiated for Recovery of Taxes.

Viewing Recovery Details

Step 1: Login to the GST Portal The taxpayer has to login to the official GST Portal. Step 2: Click on View Additional Notices/ Orders option The taxpayer has to click on the 'Services' tab, then 'User Services' and then 'View Additional Notices/ Orders' option.

Step 2-Filing reply in Form GST DRC-22 Step 3: Click View The taxpayer has to click on 'View' option.

Step 3-Filing reply in Form GST DRC-22 Step 4: Select the Recovery Details On the Case Details page, the taxpayer has to select the 'Recovery Details' tab. This tab lists the details of demand issued and mode of recovery.

Step 4-Filing reply in Form GST DRC-22

Viewing Issued Notices

Step 1: Select the Recovery Details On the Case Details page, the taxpayer has to select the 'Recovery Details' tab. This tab lists the notices issued by the Tax Official. Step 2: Click the View link The taxpayer has to click the 'View' link in the action column to view and download the notices that are issued into the machine.

Step 2-Filing reply in Form GST DRC-22

View/ Add Reply to the Issued Notice

Step 1: Select the Replies Tab The taxpayer has to select the 'Replies' tab from the Case Details page. This tab displays the replies that are filed against the notices issued by the tax official. Step 2: Click Add Reply In order to add a reply, click on 'Add Reply'. The Reply page is displayed. Select the 'Mode of Recovery', 'Notice Type' and 'Notice Reference Number' from the drop-down list.

Step 2-Filing reply in Form GST DRC-22 Step 3: Click Choose File The taxpayer has to click on 'Choose File' to upload reply and any other supporting documents that are related to the reply. Then, the verification check-box has to be selected and select the name of the authorized signatory. Step 4: Enter the Place The taxpayer has to enter the place from where the form is filed. Step 5: Click Submit The taxpayer has to click on 'Submit' option and then click 'Proceed'.

Step 5-Filing reply in Form GST DRC-22 Step 6: Click Issue with DSC or Issue with EVC By clicking the 'Proceed' option, 'Submit Application' page is displayed. The taxpayer has to either click on the 'Issue with DSC' or 'Issue with EVC'.

Step 6-Filing reply in Form GST DRC-22 Step 7: Click OK A success message is displayed with the generated Reference number and then click on 'Ok' option. Following this, the updated 'Replies' tab is displayed with the record of the filed reply in a table. This can be downloaded by clicking the documents in the 'Action' section of the table.

Step 7-Filing reply in Form GST DRC-22 After successful reply of the file, the taxpayer receives

An acknowledgement intimation via the registered email and SMS along with the generated RFN.
The reply is made available on the Tax Official's dashboard.

Viewing the Order Issued against the Case

Here are the steps that are followed to download the order that has been issued against the case.

Step 1: Click on Certificate/ Orders From the Case Details page, the 'Certificates/ Orders' tab has to be clicked. The tab provides an option to view the issued order or certificate with all the documents in the PDF format. Step 2: Click the View link The taxpayer has to click on the 'View' link in the Action column of the table to download and view.

Step 2-Filing reply in Form GST DRC-22

Back to Learn

Frequently Asked Questions

Common questions about Filing Reply for Form GST DRC-22: Tax Recovery Process.

Form GST DRC-22 is a notice issued by the concerned tax authorities for the provisional attachment of a taxpayer's properties, bank accounts, etc. It is a part of the recovery process initiated against the taxpayer for unpaid taxes or dues.

The recovery process can be initiated under the following conditions: a demand ID has been created and the prescribed time to make the payment has expired, the demand is in a recoverable stage and not within an appeal period or finally adjudged, and an appeal has not been filed against the order/appellate order.

The various modes of recovery available to the tax officials include detaining and selling the taxpayer's goods, issuing notices to third parties like banks or debtors, distraining and selling movable and immovable properties, recovering arrears as land revenue, applying to a magistrate for recovery as fine, and recovering from the taxpayer's electronic cash or credit ledger.

The different types of notices that can be issued based on the mode of recovery include Form GST DRC-10 for sale of taxable goods, Form GST DRC-13 and DRC-15 for notices to third parties, Form GST DRC-16 and DRC-22 for seizure and attachment of properties, Form GST DRC-19 for recovery as fine, and Form GST DRC-09 for recovery through a specified officer.

To view the recovery details and issued notices, the taxpayer needs to log in to the GST portal, navigate to the 'Services' tab, select 'User Services' and then 'View Additional Notices/Orders'. From the Case Details page, the taxpayer can select the 'Recovery Details' tab to view the demand issued and mode of recovery, as well as the notices issued by the tax official.

To file a reply to Form GST DRC-22, the taxpayer needs to select the 'Replies' tab from the Case Details page, click on 'Add Reply', select the mode of recovery, notice type, and notice reference number, upload the reply and supporting documents, enter the place of filing, and submit the reply with a DSC or EVC.

After successfully filing a reply to Form GST DRC-22, the taxpayer receives an acknowledgement intimation via email and SMS, along with a generated reference number. The reply is also made available on the tax official's dashboard.

To view the order issued against their case, the taxpayer needs to select the 'Certificates/Orders' tab from the Case Details page and click on the 'View' link in the Action column to download and view the order or certificate along with all the documents in PDF format.

If a taxpayer has any questions or concerns about the recovery process or Form GST DRC-22, they should seek professional assistance from a qualified tax consultant or reach out to the concerned tax authorities for clarification and guidance.

Yes, it is important for taxpayers to respond to Form GST DRC-22 promptly as it initiates the provisional attachment of their properties and assets. Failure to respond or take appropriate action may lead to further legal consequences and complications in the recovery process.