Important Keyword: FORM GST DRC – 23, section 83.
Table of Contents
FORM GST DRC – 23
[See rule 159(3), 159(5) & 159(6)]
Reference No.: Date:
To
Name
______________________ Address
(Bank/ Post Office/Financial Institution/Immovable property registering authority 1[/Regional Transport Authority/Other Relevant Authority] )
Order reference No. – Date –
Restoration of provisionally attached property / bank account under section83
Please refer to the attachment of << saving / current / FD/RD>> account in your<< bank/post office/financial institution>> having account no. <<——- >>, attached vide above referred order, to safeguard the interest of revenue in the proceedings launched against the person. Now, there is no such 2[requirement of] attachment of the said accounts. Therefore, the said account may now be restored to the personconcerned.
or
Please refer to the attachment of property << ID /Locality>> attached vide above referred order to safeguard the interest of revenue in the proceedings launched against the person. Now, there is no such 2[requirement of] attachment of the said property. Therefore, the said property may be restored to the person concerned.
Signature
Name
Designation
Copy to –
1 Inserted (w.e.f. 01.01.2022) vide Notification No. 40/2021-CT dated 29.12.2021.
2 Substituted (w.e.f. 01.01.2022) vide Notification No. 40/2021-CT dated 29.12.2021 for “proceedings pending against the defaulting person which warrants the”.
Official Income Tax Return filing website: https://incometaxindia.gov.in/