GST · Order
DRC-22: Provisional attachment of property or bank account
The Commissioner has provisionally attached property, including a bank account, to protect revenue while proceedings are pending. What to do: identify the proceeding and the property attached, then file an objection in DRC-22A. The law fixes no period for this step.
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Key facts
The Commissioner has provisionally attached property, including a bank account, to protect revenue while proceedings are pending. You may object in DRC-22A; the attachment ends one year after the order.
| Form | DRC-22 (Provisional attachment of property or bank account) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Section 83 r/w Rule 159, CGST Act & Rules 2017 |
| What it asks of you | Action within the time allowed: DRC-22A (objection) |
| Your time to act | The law fixes no period for this step. |
| Reply or appeal in | DRC-22A (objection) |
| If it is ignored | The attachment continues until it is released or until one year from the order (Section 83(2)). |
Time allowed
The law fixes no period for this step. An objection in DRC-22A may be filed at any time (the old seven-day limit was removed from 1 January 2022), so file it at once.
The date stated on your notice always wins.
What to do now
Identify the proceeding and the property attached
An attachment needs proceedings already started under Chapter XII, XIV or XV (Section 83(1)). Check that the order names the property and the person.
File an objection in DRC-22A
State why the property is not liable to attachment. The Commissioner must hear you and may release it in DRC-23 (Rule 159(5)).
For perishable goods, consider paying to release
Paying the lower of the market price and the amount payable releases them in DRC-23 (Rule 159(3)).
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-22 order's reference number and date, your GSTIN and the period it covers.
- An answer to each point the order 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: DRC-22A (objection).
If it is ignored
- The attachment continues until it is released or until one year from the order (Section 83(2)).
Other dates that follow from it
- Attachment ends (Section 83(2))One year from the date of the order; the encumbrance on the property ends then (Rule 159(2)).
Official sources
Sources checked on 24 October 2026.
- CGST Act 2017, section 83 (provisional attachment) · read 24 October 2026
- CGST Rules 2017, rule 159 (provisional attachment: DRC-22, DRC-22A, DRC-23) · read 24 October 2026
- Notification 40/2021-Central Tax, 29 December 2021 (rule 159: the seven-day limit for objections removed) · read 24 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-22 order?
The Commissioner has provisionally attached property, including a bank account, to protect revenue while proceedings are pending. You may object in DRC-22A; the attachment ends one year after the order.
How much time do I have to act on a GST DRC-22 order?
The law fixes no period for this step. An objection in DRC-22A may be filed at any time (the old seven-day limit was removed from 1 January 2022), so file it at once. The date stated on your notice always wins.
What happens if I ignore a GST DRC-22 order?
The attachment continues until it is released or until one year from the order (Section 83(2)).
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.