GST · Recovery
DRC-13: Garnishee notice — recovery from a third person
A recovery notice to a person who owes money to, or holds money for, a taxpayer with an unpaid demand (a customer, a bank). What to do: identify the demand being recovered, then check whether recovery is premature or stayed. The notice states the date — read it from the document.
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Key facts
A recovery notice to a person who owes money to, or holds money for, a taxpayer with an unpaid demand (a customer, a bank). It directs that person to pay the amount to the Government instead.
| Form | DRC-13 (Garnishee notice — recovery from a third person) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Section 79(1)(c) r/w Rule 145(1), CGST Act & Rules 2017 |
| What it asks of you | Identify the demand being recovered |
| Your time to act | The notice states the date — read it from the document. |
| If it is ignored | Bank accounts and receivables are attached until the demand is paid or stayed. |
Time allowed
The notice states the date — read it from the document.
The date stated on your notice always wins.
What to do now
Identify the demand being recovered
Find the order and the amount behind the notice in the liability register. Check whether it is final, or under appeal.
Check whether recovery is premature or stayed
Recovery normally waits three months from service of the order (Section 78) unless the officer records reasons. Filing an appeal with the pre-deposit stays recovery of the balance (Section 107(7)). Write to the officer at once if either applies.
If the client is the third person, comply or object in writing
Pay within the time stated (not before the money falls due), or tell the officer in writing that no sum is due or held. A person who fails to pay is treated as a defaulter for the amount in the notice (Section 79(1)(c)).
What a written response contains
A written response usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the DRC-13 notice's reference number and date, your GSTIN and the period it covers.
- An answer to each point the notice raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point: the returns, books and documents each answer relies on.
- Where it is filed: as stated on the notice.
If it is ignored
- Bank accounts and receivables are attached until the demand is paid or stayed.
Official sources
Sources checked on 26 October 2026.
- CGST Rules 2017, rule 145 (recovery from a third person: DRC-13, DRC-14) · read 26 October 2026
- CGST Act 2017, section 79 (recovery of tax) · read 26 October 2026
Any provision named on this page but not listed here is to be confirmed by our expert team.
Frequently asked questions
What is a GST DRC-13 notice?
A recovery notice to a person who owes money to, or holds money for, a taxpayer with an unpaid demand (a customer, a bank). It directs that person to pay the amount to the Government instead.
How much time do I have to act on a GST DRC-13 notice?
The notice states the date — read it from the document. The date stated on your notice always wins.
What happens if I ignore a GST DRC-13 notice?
Bank accounts and receivables are attached until the demand is paid or stayed.
Related guides
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.