GST DRC-12

GST India .biz — Form Details

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Category: Demand

Date: May 4, 2026

Description:

Sale certificate issued after auction of goods/property for recovery of dues.

Used by taxpayer to reply to show cause notice issued under GST.

Application to magistrate for recovery of dues as if it were a fine.

Used to amend or update demand created under earlier laws (DRC-07A).