FORM GST DRC -22: Provisional attachment of property under section 83

Important Keyword: FORM GST DRC -22, section 83.

FORM GST DRC -22

[See rule 159(1)]

Reference No.:

Date:

To

________________ Name

_____________________ Address

(Bank/ Post Office/Financial Institution/Immovable property registering authority/ Regional Transport Authority/Other Relevant Authority)

Provisional attachment of property under section 83

It is to inform that M/s ——————————————(name) having principal place of business at ——————(address) bearing registration number as————————— (GSTIN/ID), PAN is a registered taxable person under the <<SGST/CGST>> Act. or It is to inform that Sh………………………….(name) resident of…………… (address) bearing PAN ————————————- and/or Aadhaar No  ___________________ is a person specified under sub-section (1A) of Section 122 . Proceedings have been launched against the aforesaid person under section <<  _____________>> of the said Act to determine the tax or any other amount due from the said person. As per information available with the department, it has come to my notice that the said person has a -<<saving / current / FD/RD / depository >>account in your << bank/post office/financial institution>> having account no. << A/c no. >>;

or

property located at << property ID & location>>. or Vehicle No. _____________________   <<description>> or Others (please specify) ——-<<description>>

In order to protect the interests of revenue and in exercise of the powers conferred under section 83 of the Act, I _____________________  (name), _______________ (designation), hereby provisionally attach the aforesaid account / property.

No debit shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same PAN without the prior permission of this department.

or

The property mentioned above shall not be allowed to be disposed of without the prior permission of this department.

Signature

Name
Designation

Copy to (person)‖

¹ Substituted (w.e.f. 01.01.2022) vide Notification No. 40/2021-CT dated 29.12.2021.

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Official Income Tax Return filing website: https://incometaxindia.gov.in/